نتایج جستجو برای: value accounting

تعداد نتایج: 792488  

2017
Mary Barth Daniel J. Taylor Daniel Taylor

Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth earnings. We clarify the role of fair value in accounting for asset securitizations, discuss alternative expl...

2008
Cynthia J. Campbell

We examine IPO underpricing, valuation, and wealth allocation in relation to investor sentiment, information asymmetry, and underwriter reputation. We find that underpricing is significantly higher for overvalued IPOs than for undervalued IPOs, and is positively correlated to investor sentiment. Information asymmetry is also positively correlated to the magnitude of underpricing but only for un...

2015
R. A. Rayman

The major functions of company accounting identified by the IASB and the FASB are (1) reporting on ‘the custody and safekeeping’ of the company’s resources and (2) reporting on ‘their efficient and profitable use’. The joint IASB/FASB project for improving the conceptual framework for financial reporting is directed towards better performance of both functions within the conventional ‘accrual’ ...

Journal: :Procedia Economics and Finance 2016

Journal: :Efektyvna ekonomika 2020

Journal: :Agricultural Economics (Zemědělská ekonomika) 2012

Journal: :international journal of finance and managerial accounting 0
mohammad moradi assistant professor of accounting, faculty of management, university of tehran, tehran, iran hoda eskandar assistant professor, department of accounting, faculty of economics and accounting, central tehran branch, islamic azad university, tehran, iran,

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

آقائی, محمدعلی , موسوی‌شیری, سیدمحمود,

 The value of any information including financial statements, just like other goods and services, depends on the quality which is determined by the users.  Because of the important role of accounting measurements in preparing financial statements, the quality of these measurements have an effective role in determining the quality of financial statements. Therefore, using accounting measurements...

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

پایان نامه :دانشگاه بین المللی امام خمینی (ره) - قزوین - دانشکده علوم اجتماعی 1387

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