Search results for " Financial Accounting"

showing 5 items of 5 documents

ACCOUNTING OUTSOURCING SERVICES IN LATVIA: PROBLEMS AND POSSIBLE SOLUTIONS

2013

Accounting outsourcing services as a type of business started developing in 1990ies. In compliance to the requirements of laws and regulations, accounting could be organized at companies in two ways – accounting could be performed by hired employees or a company may use accounting services by concluding a contract with a legal or a physical person on fulfilling the accounting functions. The authors perform research on the development of accounting services in Latvia in the historical context, carry out the analysis of the market of accounting services, study the factors influencing the quality of accounting services and develop the possible solutions for the improvement of the quality of th…

FinanceProject accountingmedicine.medical_specialtybusiness.industryCost accountingAccountingComparison of management accounting and financial accountingPositive accountingThroughput accountingAccounting information systemManagement accountingEconomicsmedicineFinancial accountingbusinessECONOMICS AND MANAGEMENT
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Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes

2020

Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…

FinanceSustainability accountingCore businessbusiness.industrymedia_common.quotation_subjectSettore SECS-P/07 - Economia AziendalePolitical scienceSustainabilitySustainability reportingCorporate social responsibilityIdeologyBusiness ethicsbusinessSustainability Accounting CSR Financial AccountingLegitimacymedia_common
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How to measure bank credit risk disclosure? Testing a new methodological approach based on the content analysis framework

2020

AbstractRisk disclosure is a crucial factor in enhancing the efficiency of financial markets and promoting financial stability. This paper proposes a methodological tool to analyze credit risk disclosure in bank financial reports, based on the content analysis framework. The authors also uses this methodology to carry out an empirical study on a small sample of large Italian banks. The paper provides preliminary empirical evidence that banks differ in their credit risk disclosure, even though they are subject to homogeneous regulatory and accounting requirements. Furthermore, by carrying out a correlation-based network analysis, the paper provides preliminary evidence on the existence of a …

Economics and Econometrics050208 financeSettore SECS-P/11 - Economia Degli Intermediari Finanziaribusiness.industry05 social sciencesFinancial marketAccounting050201 accountingBusiness modelEmpirical researchCarry (investment)Order (exchange)0502 economics and businessCredit risk Risk reporting Risk disclosure Risk management Banking Finance Financial Accounting.businessEmpirical evidenceFinanceRisk managementCredit riskJournal of Banking Regulation
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Financial accounting and reporting in Finland

1993

(1993). Financial accounting and reporting in Finland. European Accounting Review: Vol. 2, No. 3, pp. 592-602.

Economics and Econometricsbusiness.industryAccountingEconomics Econometrics and Finance (miscellaneous)Management accountingBusiness Management and Accounting (miscellaneous)AccountingBusinessFinancial accountingBusiness and International ManagementComparison of management accounting and financial accountingFinanceEuropean Accounting Review
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Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976

2005

This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic cha…

Economics and Econometricsmedicine.medical_specialtybusiness.industryEconomics Econometrics and Finance (miscellaneous)LegislationAccountingComparison of management accounting and financial accountingAccounting standardPositive accountingInternationalizationAccountingManagement accountingAccounting information systemEconomicsmedicineBusiness Management and Accounting (miscellaneous)Financial accountingBusiness and International ManagementbusinessFinanceEuropean Accounting Review
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