نتایج جستجو برای: comparability of financial reports

تعداد نتایج: 21185840  

Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...

Journal: :Philosophical Perspectives 2021

Philosophical PerspectivesVolume 35, Issue 1 p. 70-98 ORIGINAL ARTICLE Consequences of comparability Cian Dorr, Corresponding Author Dorr [email protected] Email: Jacob M. Nebel [email protected] Jake Zuehl [email protected] for more papers by this authorJacob Nebel, Search authorJake Zuehl, [email protected] author First published: 31 October 2021 https://doi.org/10.1111/phpe.12157Read the full textAbou...

Today, knowledge and innovation as one of the most important factors of economic growth and development is very important. In this way the various factor are effective for innovation that most important of them is finance which should provide at the right time, enough amount and correct method for the firms. Set the correct mechanism for financing innovation in the financial system requires a s...

Journal: :Journal of the American Statistical Association 1967

2011
Clare Wang

This study investigates whether harmonization of accounting standards enhances the comparability of …nancial information across countries. First, I statistically de…ne and link comparability to …rm value in a two-…rm, sequential information release framework. I then empirically test the prediction that a …rm yet to announce earnings reacts more strongly to the earnings announcement of a foreign...

Journal: :Český finanční a účetní časopis 2011

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