Results 41 to 50 of about 21,858 (176)
The Information Content of Operational Effectiveness
Journal of Business Finance &Accounting, EarlyView.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 +2 more
wiley +1 more source
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1)
Journal of Economic and Financial Sciences, 2017 Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting ...
Sophia Brink
doaj +1 more source
Human and Intellectual Capital Spending Efficiency and Efficacy: Evidence from U.S. Universities
Journal of Business Finance &Accounting, EarlyView.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 +3 more
wiley +1 more source
Resultados por acção: uma reflexão sobre o numerador
Gestão e Desenvolvimento, 2005 Neste artigo dedicamos a nossa atenção à temática dos resultados por acção, a qual tem merecido atenção especial por parte de diversas entidades normalizadoras, dada a sua apetência para aferir o progresso e o desempenho de uma entidade.
Catarina Xavier Amaral
doaj +1 more source
The New FASB & IASB Revenue Recognition Standards; Implementation and Effects [PDF]
, 2016 In recent years there has been a growing recognition in the accounting profession that given the speed and scope of economic globalization, the need for comparability and transparency has never been more important. Accountants and financial professionals
Harmon, Frederick, Ntseh, Desmond
core
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
Der Revisionsprozess des IAS 17 [PDF]
, 2009 Der bisherige Bilanzierungsansatz nach IAS 17 steht aufgrund seiner extremen bilanziellen Konsequenzen und seiner Komplexität in der Kritik. Die zusätzlichen Ermessens- und Gestaltungsspielräume innerhalb des konkreten Zuordnungsmechanismus` führen dazu,
Linden, Andreas
core
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, Volume 43, Issue 1, Page 236-265, Spring 2026.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
The evaluation of new methodological approaches to lease reporting on the side of lessor
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles.
Hana Bohušová, Patrik Svoboda
doaj +1 more source
IASB & FASB Convergence Project: Revenue Recognition [PDF]
, 2012 Accounting revenue recognition practices have a pervasive, profound impact on the financial statements of a business entity. As such, soon after committing to a plan for convergence of two major sets of accounting standards with the Norwalk Agreement of ...
Bartlett, Geoffery D. +3 more
core +1 more source