Download or read book Principles of Econometrics written by Henri Theil and published by John Wiley & Sons. This book was released on 1971-06-15 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mathematical tools: matrix algebra; Statistical tools: inference and distribution theory; Least squares and the standerd linear model; Partial and miltiple correlation; The statistical analysis of sisturbances; Generalized least squares and linear constraints; The combination of several linear relations; Asymptotic distribution theory.
Download or read book Focus on Finance and Accounting Research written by Michael H. Neelan and published by Nova Publishers. This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Download or read book Dividend based Earnings Management written by Eero Kasanen and published by . This book was released on 1992 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International GAAP 2010 written by Ernst & Young LLP and published by Wiley. This book was released on 2010-03-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP® 2016 is a comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by the financial reporting professionals from the International Financial Reporting Group of EY, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2016 edition of International GAAP® has been fully revised and updated to: • Explore the implementation issues arising as entities plan for the future adoption of IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers), including those referred to the IFRS Transition Resource Group for Impairment of Financial Instruments and the Joint Transition Resource Group for Revenue Recognition. • Address amended standards and new interpretations issued since the preparation of the 2015 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on insurance contracts, leases and the conceptual framework for financial reporting may all result in significant changes to current accounting practice. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day issues. This online edition is available through a 12-month subscription and features include the ability to: ● Navigate ● Print and bookmark chapters and sections ● Search showing search terms highlighted in the text ● Format search results and set the length of display ● Save frequent searches
Download or read book Software Architecture in Action written by Flavio Oquendo and published by Springer. This book was released on 2016-10-26 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a systematic model-based approach for software architecture according to three complementary viewpoints: structure, behavior, and execution. It covers a unified modeling approach and consolidates theory and practice with well-established learning outcomes. The authors cover the fundamentals of software architecture description and presents SysADL, a specialization of the OMG Standard Systems Modeling Language (SysML) with the aim of bringing together the expressive power of an Architecture Description Language (ADL) with a standard notation, widely accepted by industry and compliant with the ISO/IEC/IEEE 42010 Standard on Architecture Description in Systems and Software Engineering. The book is clearly structured in four parts: The first part focuses on the fundamentals of software architecture, exploring the concepts and constructs for modeling software architecture from differing viewpoints. Each chapter covers a specific viewpoint illustrated with examples of a real system. The second part focuses on how to design software architecture for achieving quality attributes. Each chapter covers a specific quality attribute and presents well-defined approaches to achieve it. Each architectural case study is illustrated with different examples drawn from a real-life system. The third part shows readers how to apply software architecture style to design architectures that meet the quality attributes. Each chapter covers a specific architectural style and gives insights on how to describe substyles. Each style is illustrated by variants and examples of a real-life system. The fourth part presents how to textually represent software architecture models to complement visual notation, including different examples. Software Architecture in Action is designed for teaching the required modeling techniques to both undergraduate and graduate students, giving them the practical techniques and tools needed to design the architecture of software-intensive systems. Similarly, this book will appeal to software development architects, designers, programmers and project managers too.
Download or read book Creative Cash Flow Reporting written by Charles W. Mulford and published by John Wiley & Sons. This book was released on 2005-01-20 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Successful methodology for identifying earnings-related reporting indiscretions Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common steps used to yield misleading cash flow amounts, demonstrates how to adjust the cash flow statement for more effective analysis, and how to use adjusted operating cash flow to uncover earnings that have been misreported using aggressive or fraudulent accounting practices. Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor of three books, including the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices. Eugene E. Comiskey, PhD, CPA, CMA (Atlanta, GA), is the coauthor of the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices.
Download or read book Line Item Analysis of Earnings Quality written by Melumad Nahum and published by Now Publishers Inc. This book was released on 2009 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
Download or read book Research Standard Setting and Global Financial Reporting written by Mary E. Barth and published by Now Publishers Inc. This book was released on 2007 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Download or read book Principles of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book Accounting written by Peter Atrill and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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".
Download or read book Accounting in Central and Eastern Europe written by Catalin Albu and published by Emerald Group Publishing. This book was released on 2013-12-05 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries' accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries' political will to join the European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries.
Download or read book Accounting written by Gerhard G. Mueller and published by Irwin Professional Publishing. This book was released on 1994 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting gives busy accountants, attorneys, and business executives the general, nontechnical overview of international accounting they need to interpret information and make informed decisions. Covers these key issues: International accounting, including similarities and differences in accounting systems around the world; international financial statement analysis; managerial accounting.
Download or read book Financial Statement Analysis Valuation written by Peter Douglas Easton and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Cash Flow and Value Relevance written by Francesco Paolone and published by Springer Nature. This book was released on 2020-07-29 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Earnings Quality written by Patricia M. Dechow and published by Research Foundation of the Institute of Chartered Financial Analysts. This book was released on 2004-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
