The main objective of the paper is to assess the potential economic consequences of the G4+1 proposed changes to lease accounting by examining companies in the UK retail sector over the 1994-99 period. The magnitude of the impact of lease capitalisation is assessed by examining the effect on nine key accounting ratios that are used in decision-making and in financial contracts. A ‘constructive ...

This study examines whether relevant accounting ratios influence the stock prices of high-technology service enterprises in five countries, namely, United States, Japan, China, Kingdom, and France. Subsequently, this determines existence pricing error (if any) between intrinsic value market price due to ratios. Content analysis was performed on annual reports 326 determine effect three ratios, ...

The underlying premise in most failure studies is that there exists a group of accounting and financial ratios of firms which distinguishes failed firms from nonfailed firms. Ex post facto classification analysis of OTC marker data one year, two years, three years, and four years prior to failure was used. Models incorporating Altman's variables were developed using discriminant, logit, and nea...

These notes contain some of the material I presented at TASI 96 on the comparison of the standard model with precision electroweak data. After a physical accounting of the dominant electroweak radiative corrections, including the effects of initial state bremsstrahlung, I examine how data from LEP and the SLC provides a clear test of the standard model. Apparent discrepancies in the Rb and Rc r...

the purpose of this study is presenting a model forecasting financial crisis in tehran stock exchange listed companies. to do this, productive firms that had been accepted in tehran stock exchange between 2002 and 2009, were selected as the study sample. first the independent variables were obtained based on financial ratios and then based on article 141 of the law of commerce, the insolvent an...

abstract the global economy faces crisis every so often. in recent years, the financial crisis has affected the global economy; all countries, directly or indirectly, are involved. the purpose of this research is to study the impact of the global economic crisis on the capital structure of listed companies in tehran stock exchange. to test this effect, 87 companies listed in tehran stock exchan...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...