نتایج جستجو برای: value accounting

تعداد نتایج: 792488  

Journal: :African J. of Accounting, Auditing and Finance 2012

Journal: :Journal of Applied Business Research (JABR) 2016

Journal: :Gadjah Mada International Journal of Business 2020

Journal: :Journal of Process Management. New Technologies 2023

Fair value accounting is a concept whose main goal to provide quality information about financial status, success and cash flows in order satisfy the informational needs of investors. By introducing this concept, focus placed on balance sheet not income statement as was case historical cost concept. The reporting show assets, liabilities net assets at fair date. subject research work applicatio...

1988
Haim Gaifman

In the t rad i t iona l approach to semant ics t r u t h values are assigned to sentence types. Moreover, the mean i ng of l inguistic expressions is given th rough a m a p which associates with t h e m extra l inguis t ic enti t ies, in such a way tha t the mean ing of a complex expression is derivable f rom tha t of its components . By t rea t ing equal ly all tokens of the same expression su...

2008
Tawei Wang Jackie Rees Ulmer Karthik N. Kannan

This paper investigates how the characteristics of information security incidents and disclosures in financial reports affect the valuation of a firm. Building on theories of disclosures in the accounting literature, we investigate investor reaction to disclosures through both quantitative and qualitative analyses. A cross-sectional analysis is first performed to examine the effect of the numbe...

2005
Ray Ball Ashok Robin

We provide a simple comparative test of contracting and value relevance theories of accounting, using data on the importance of countries’ debt and equity markets. Contracting (debt markets) theory predicts conditional conservatism, in the Basu (1997) sense of asymmetrically timelier loss recognition than gain recognition, as proxied by a stronger relation between earnings and negative returns....

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