Accounting and Corporate Reporting - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Accounting and Corporate Reporting write by Soner Gokten. This book was released on 2017-09-20. Accounting and Corporate Reporting available in PDF, EPUB and Kindle. We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Accounting, Cash Flow and Value Relevance
Accounting, Cash Flow and Value Relevance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Accounting, Cash Flow and Value Relevance write by Francesco Paolone. This book was released on 2020-07-29. Accounting, Cash Flow and Value Relevance available in PDF, EPUB and Kindle. Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
The Value Relevance of Accounting Numbers, Governance Mechanisms and Web Traffic Ratios of Internet Firms
The Value Relevance of Accounting Numbers, Governance Mechanisms and Web Traffic Ratios of Internet Firms - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Value Relevance of Accounting Numbers, Governance Mechanisms and Web Traffic Ratios of Internet Firms write by Ikram Ben Abdallah Jemmali. This book was released on 2014. The Value Relevance of Accounting Numbers, Governance Mechanisms and Web Traffic Ratios of Internet Firms available in PDF, EPUB and Kindle. The aim of this study is to identify the nature of the relationships between financial information, governance mechanisms, web traffic ratios, and the market value of internet companies. We provide empirical evidence regarding (i) the relationship between financial indicators and governance; (ii) the impact of this relationship on internet company stock values; (iii) the impact of financial performance, governance mechanisms and web traffic ratios on Internet stock value. Our results show that accounting numbers continue to be value relevant .When adding governance mechanisms our results show that equity value is negatively related to dependence and duality.Except for the number of visitors, Web traffic ratios are not statistically significant.
Value Relevance of Accounting Numbers in Malaysia
Value Relevance of Accounting Numbers in Malaysia - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Value Relevance of Accounting Numbers in Malaysia write by Muhd. Kamil Ibrahim. This book was released on 2005. Value Relevance of Accounting Numbers in Malaysia available in PDF, EPUB and Kindle.
The Value Relevance of Accounting Numbers and the Implications for International Accounting Standards Harmonization
The Value Relevance of Accounting Numbers and the Implications for International Accounting Standards Harmonization - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Value Relevance of Accounting Numbers and the Implications for International Accounting Standards Harmonization write by Ahmad M. Alsalman. This book was released on 2003. The Value Relevance of Accounting Numbers and the Implications for International Accounting Standards Harmonization available in PDF, EPUB and Kindle.
