The transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
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LE VAGABONDAGE COMPTABLE NORMATIF EXISTE-T-IL TOUJOURS ? [PDF]
On peut observer, depuis le milieu des années 80, que les grands groupes internationaux de l'Union Européenne pratiquent le " vagabondage comptable " en choisissant le référentiel le mieux approprié à leurs besoins, selon le marché où ils veulent être ...
Elena Barbu
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PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013 [PDF]
, 2015 The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.
FAUZIYYAH, Afina, SUDARNO, Sudarno
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CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS [PDF]
The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory
Attila Tamas Szora, Iulian Bogdan Dobra
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Foreign Currency Borrowing by Small Firms [PDF]
We examine the firm- and country-level determinants of the currency denomination of small business loans. We first model the choice of loan currency in a framework which features a trade-off between lower cost of debt and the risk of firm-level distress ...
Martin Brown, Pinar Yesin, Steven Ongena
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CESSIONS INTERNES ET CONTROLE ORGANISATIONNEL LE CAS D'UNE GRANDE ENTREPRISE DE TELECOMMUNICATION [PDF]
, 2001 International audienceLe système de prix de cessions internes d'une grande entreprise est analysé au moyen de deux modèles alternatifs. Le modèle de Watson et Baumler (1975) prend appui sur la problématique différenciation-intégration. Le modèle d'Eccles
Catalo, Marie
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La qualité informationnelle des Chiffres Comptables (IFRS Marché Français vs US GAAP Marché Américain) [PDF]
, 2008 International audienceThis study focuses on assessing the value relevance of US-GAAP and IFRS. However, unlike the work of the formers who made their comparison on a single financial market, we base our study on two different institutional models, namely
Escaffre, Lionel, Sefsaf, Réda
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AVALIAÇÃO DO DOCENTE PELO DISCENTE: ANÁLISE DAS PERCEPÇÕES DE UTILIZAÇÃO IDEAL E EFETIVA [PDF]
, 2014 Com o objetivo de analisar a percepção de utilização ideal e a percepção de utilização efetiva dos professores do Instituto Federal de Educação, Ciência e Tecnologia da Bahia (Ifba) acerca da avaliação do docente pelos discentes como fonte informacional ...
Almeida, Bonifacio Chaves de +1 more
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La base imponible del impuesto a la renta de las empresas en el derecho comparado iberoamericano (Tema Central) [PDF]
, 2011 El análisis jurídico comparado de un grupo de países latinoamericanos acerca de la imposición a la empresa es exiguo, probablemente por el vertiginoso cambio de la legislación y por la característica menos gregaria de los expertos de nuestra disciplina ...
Endress Gómez, Sergio
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Impact and disclosure of impairment of assets in financial institutions [PDF]
, 2012 A convergência contábil traz uma série de mudanças nos procedimentos estabelecidos pela Lei 6.404, de 1976, que vigorou por muitos anos na contabilidade brasileira.
Camilo, Anelise Cunha +2 more
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