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Soegeng Soetedjo
Pág. 343 - 358
The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must ...
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Brian B. Stanko, Thomas L. Zeller, Matthew F. Melena
Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The v...
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Wim R. Gevers
AbstractAlthough the inflation rate in South Africa has been high over an extended period of time, accounting for the effect of inflation has not progressed further than Guideline AC201 of the South African Institute of Chartered Accountants. Research in...
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John Morgan,Frederic Ihrke,James Hurley
Pág. 36 - 44
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John Morgan,Frederic Ihrke,James Hurley
Pág. 36 - 44
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Elsje Raubenheimer
AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use...
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Dahli Gray, Clemense Ehoff Jr.
The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are ana...
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Cláudio Ruiz,Benjamin Miranda Tabak,Daniel Oliveira Cajueiro
Pág. 413 - 438
The measure of bank efficiency has been object of many studies in the past years, in several parts of the world. The variables that are frequently used to measure bank efficiency are relative to the administration of institutions and are extracted from a...
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Wessel M. Badenhorst
AbstractAnalysts? earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts? ability to accurately forecast earnings and book valu...
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Andi Desfiandi,Alvin Desfiandi,Hapzi Ali
Pág. 534 - 536
Investors often find it difficult to valuate and purchase stocks with good performance that provide optimum yields. Inadequate information regarding how to make good investments is one of the main reasons why people lose interest to invest in capital mar...
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Marcin Stepien, Sylwia Legowik-Swiacik, Wioletta Skibinska, Izabela Turek
Pág. 490 - 497
This paper discusses the problem of identification and measurement of logistics cost parameters in the accounting information system indicating their impact on business management processes. The first part of the study presents the identification and mea...
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Mary Fischer, Treba Marsh
The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with ...
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Rodrigo Fuentes
Pág. pp. 157 - 199
This paper adressess growth measurement within the traditional growth accounting framework, by relating growth in labor productivity and growth in total factor productivity (TFP) to economic policies. Additionally, the relationship between TFP and measur...
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Marcel Ausloos
Many still rightly wonder whether accounting numbers affect business value. Basic questions are ?why?? and ?how?? We aim at promoting an objective choice on how optimizing the most suitable valuation methods under a ?value-based management? framework thr...
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Gülsah Atagan, Aylin Kavak
Pág. 34 - 57
If we looked at the oldest fraud and its history, it goes to until the invention of money (about 750 th year B.C ).There is also certain range of fraud in the barter system. After merchandise commoditizati...
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Xingyuan Xiao, Zhengkun Jiang, Wenxue Xu, Yadong Guo, Yanxiong Liu and Zhen Guo
Due to the limitations of measurement equipment and the influence of factors such as the environment and target, measurement errors may occur during the data acquisition process of airborne LiDAR bathymetry (ALB). The refractive index of water is defined...
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Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008?2009 financial crisis affected it. Bibliometric methods analyze 377 documen...
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Maja Stojanovic-Blab,Milena Lutter,Daniel Blab
Pág. 273 - 283
Nowadays, combating climate change and its effects due to the anthropogenic greenhouse effect is one of the central challenges for society and politics in order to prevent further increase of greenhouse gases in the atmosphere and thus become clima...
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Andreas Strand, Ivar Eskerud Smith, Tor Erling Unander, Ingelin Steinsland and Leif Rune Hellevik
Uncertainty propagation is used to quantify the uncertainty in model predictions in the presence of uncertain input variables. In this study, we analyze a steady-state point-model for two-phase gas-liquid flow. We present prediction intervals for holdup ...
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Ali Altug Bicer, Eman Ali El.Darewi
Pág. 194 - 211
This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the resea...
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