CONTRADICTIONS OF POLISH ACCOUNTING REGULATIONS ABOUT FINANCIAL INSTRUMENTS

ACCOUNTING FOR FINANCIAL INSTRUMENTS FOR BANKS Joint Working Group of Banking Associations on Financial Instruments

The Role of Financial Instruments and Derivatives Disclosure on the Excess Return and Company Value Based on Iran Accounting Standards

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...

Constitutions, regulations, and taxes: Contradictions of different aspects of decentralization

Libman, Alexander—Constitutions, regulations, and taxes: Contradictions of different aspects of decentralization The paper confronts different aspects of decentralization: fiscal decentralization, post-constitutional regulatory decentralization, and constitutional decentralization – using a single dataset from the Russian Federation of the Yeltsin period as a politically asymmetric country and ...

Capability-Based Financial Instruments

Every novel cooperative arrangement of mutually suspicious parties interacting electronically — every smart contract — effectively requires a new cryptographic protocol. However, if every new contract requires new cryptographic protocol design, our dreams of cryptographically enabled electronic commerce would be unreachable. Cryptographic protocol design is too hard and expensive, given our unl...

Accounting Defects, Financial Statement Credibility,

We would like to acknowledge helpful discussions with Robert Bowen and David Burgstahler. Existing equity valuation models are silent on the question of how changes in financial statement credibility alter the usefulness of accounting data for valuation purposes. 1 Reported cash flow, earnings and balance sheet data are either taken at face or they are adjusted to eliminate alleged deficiencies...