Results 41 to 50 of about 13,797,932 (205)

Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms [PDF]

Accounting, 2018
The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms.
Muhammad Yusuf Alkali, Nasiru Liman Zuru, Danjuma Safiya Kegudu   +2 more
doaj   +1 more source

AI‐Driven Risk Governance for SMEs: From Predictive Analytics to Strategic Competitiveness

Strategic Change, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) remain highly exposed to financial distress due to limited resources, volatile markets, and governance constraints. Traditional risk management often lacks a strategic and anticipatory orientation, highlighting the need for risk governance frameworks that integrate forecasting and adaptability.
Davide Liberato lo Conte, Giuseppe Sancetta, Nicola Cucari, Octavio Escobar   +3 more
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

El Modelo de Ohlson (1995): ¿Hemos Llegado Realmente a Comprenderlo?

Revista de Contabilidad: Spanish Accounting Review, 2005
El presente trabajo realiza una revisión teórica de una de las aportaciones que más impacto ha tenido en los últimos tiempos en la literatura contable, el trabajo de Ohlson (1995).
Manuel Larrán Jorge, Juan Manuel Piñero López   +1 more
doaj  

The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study

Revista de Contabilidad: Spanish Accounting Review, 2017
The business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary disclosure of the ...
Alessandro Mechelli, Riccardo Cimini, Francesca Mazzocchetti   +2 more
doaj   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

METODE PENGUKURAN PROBABILITAS KEBANGKRUTAN BANK DAN ANALISIS HUBUNGANNYA DENGAN DIVERSIFIKASI SUMBER PENDAPATAN: KASUS PERBANKAN INDONESIA

Matrik, 2017
Abstrak Metode pengukuran probabilita kebangkrutan bank adalah masalah riset klasik. Metode pengukuran menggunakan analisis diskriminan dan model logit seperti  Altman’s Z score dan Model Ohlson tidak memiliki dasar teoretik keuangan yang memadai ...
Buddi Wibowo
doaj   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

ANALISIS PEMILIHAN MODEL PREDIKTOR FINANCIAL DISTRESSTERBAIK (PERBANDINGAN ANTARA THE ZMIJEWSKI MODEL, THE OHLSON MODEL, THE ALTMAN MODEL, DAN THE SPRINGATE MODEL) [PDF]

, 2015
This study aims to choose the best financial distress models between The Zmijewski Model, The Ohlson Model, The Altman Model and The Springate Model in manufacturing industries listed in the Indonesia Stock Exchange.
Susandra, Farizka
core   +1 more source

The importance of environmental sustainability to Clas Ohlson's customers [PDF]

, 2020
Sustainability and particularly environmental sustainability have raised a lot of interest and concern during the recent years. Even though there are different interpretations of sustainability, the United Nations’ definition from 1987 is still one of ...
Nurminen, Tuomas
core