Results 61 to 70 of about 32,028 (226)

FASB and IASB Harmonization of Leases

Journal of Business and Economics, 2015
Abstract is available to download.
Morgan, Robert G., Pointer, Martha M., Berg, Gary G.   +2 more
openaire   +2 more sources

The Auditor as Standard-setter – some US evidence and its implications [PDF]

Cette étude fournit des exemples détaillés dans le cadre du GAAP américain de l'arrivée au niveau des préparateurs et des réviseurs de nouveaux réglements promulgués.
Brigitte Eierle, Christoph Hütten, David Alexander   +2 more
core  

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, Volume 53, Issue 2, Page 708-732, April 2026.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

Do papel de juiz de direito ao de um torcedor fanático e preconceituoso: a subversão do gênero ‘sentença judicial’ no caso Richarlysson

Domínios de Lingu@gem, 2011
Este artigo analisa a sentença expedida no caso do jogador de futebol Richarlysson. Nossa intenção é mostrar como esse gênero específico da esfera do judiciário foi subvertido pelo posicionamento fanático e preconceituoso do juiz de direito que a expediu.
Murilo Jardelino da Costa, Jorge Luís Torresan   +1 more
doaj  

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION [PDF]

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting.
stanley c. w. salvary
core  

Human and Intellectual Capital Spending Efficiency and Efficacy: Evidence from U.S. Universities

Journal of Business Finance &Accounting, Volume 53, Issue 2, Page 970-997, April 2026.
ABSTRACT We analyze the efficiency and efficacy of human and intellectual capital investment to better understand the effects of social investment. Existing literature in the corporate setting lacks analysis on the impact of human and intellectual capital investment, likely due to data scarcity.
Christopher S. Armstrong, Alan D. Jagolinzer, Sarah Kröchert, Andrea Pawliczek   +3 more
wiley   +1 more source

Sprawozdanie z całkowitych dochodów w świetle regulacji FASB/IASB

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie, 2015
Zasadniczy cel sprawozdania finansowego, czyli dostarczanie użytecznych informacji szerokiemu gronu odbiorców (rola informacyjna sprawozdania), jest od lat przedmiotem dyskusji wśród organizacji odpowiedzialnych za regulacje rachunkowości na świecie ...
Bogusława Bek-Gaik
doaj   +1 more source

Memorandum and related articles regarding Inadequate Representation and Unfunded Pension Liabilities, 1979 [PDF]

, 1979
Memo to all consultants and attorneys, with an attached distribution list including articles: On trial: A union’s fairness”. Business Week, 13 August, 1979. “Unfunded Pension Liabilities: A Rein On Their Growth- For Now”. Business Week, 13 August, 1979
Thomas, W. C.
core   +1 more source

Bilans – propozycjenowej formuły sprawozdawczej

Zeszyty Teoretyczne Rachunkowości, 2010
Niniejszy artykuł jest poświęcony rozważaniom na temat nowej formuły bilansu, obecnie szeroko dyskutowanej w środowisku rachunkowców. Zaprezentowano w nim bilans w trzech formach – obowiązującej obecnie według MSR 1, proponowanej przez IASB/FASB, oraz
Ewa Walińska
doaj  

Report on the Iowa Department of Administrative Services for the year ended June 30, 2006 [PDF]

, 2007
Report on the Iowa Department of Administrative Services for the year ended June 30 ...

core