Search results for "Accounting method"
showing 6 items of 6 documents
On the italian debate concerning “Economia Aziendale”. The recent discovery of a manuscript by Emilio Ravenna (1930)
2016
The paper relies upon the recent discovery of the textbook of Accounting adopted in Palermo’s High Business School (the ‘ancestor’ of the Faculty of ‘Economics & Business’, founded after in 1936), just in its first years of opening (academic year 1930-31). It is a printed manuscript. This book was written by the local professor of Accounting, Emilio Ravenna, who operated in Sicily between the last decades of XIX century and the firstones of XX one, commonly considered (Guzzo, 2003) an intermediate scholar between the ‘Venetian’ (Besta) and ‘Tuscan’ (Cerboni) Italian Schools, adhering to the former for the accounting method and to the latter for the general theory of administrative funct…
Accounting Symmetries on Indonesian Entities by Applying the Edgeworth's Box
2020
Decisions making of entities in an economy are materialized into transactions to transform economic goods into monetary goods, maintaining a continued management of the corporate activity. The transformation of economic goods into monetary ones is a <<mutatis mutandis>> effect in which entities of the economic and financial market interfere with different impact in their respective financial statements. In accordance to the economic situation of the market, we can make a bigger/smaller association between such entities. This association is susceptible of being represented by accounting symmetries. Accounting symmetries are obtained to measure the positions taken by entities in a…
Management Maps of Chilean Listed Companies. Quantitative Analysis
2017
Este artículo evalúa las clases de gestión adoptadas por las empresas localizadas en la región de Las Condes (Chile) a través de la metodología contable de los gráficos radiales. Esta metodología aplicada sobre dos empresas que utilizan dos diferentes clases de gestión, justifica las relaciones que existen entre los indicadores radiales y financieros. Los resultados contrastados con los precios de las acciones de las empresas analizadas en el mercado secundario confirman la validez de las relaciones anteriores. El análisis realizado ha permitido obtener generalizaciones sobre las distintas clases de gestión en la comuna de Las Condes, de acuerdo con el sentido multidimensional de los gráfic…
Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
2000
Two different forces are involved in the international harmonization of accounting: institutional endeavours to harmonize accounting internationally by developing common accounting rules and reporting standards, and spontaneous efforts by ‘global players’ to adopt accounting methods that will improve communication with users in other countries. These two developments are proceeding side by side, generally reinforcing one another but occasionally moving independently. This paper is primarily concerned with the process of harmonization of financial accounting within the European Union. The hypothesis we want to test is that, in spite of the obstacles to the harmonization of regulations in the…
Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventur…
2017
IAS 31 allowed firms to choose between proportionate consolidation and the equity method to record joint ventures in the consolidated accounts of the venturer. Moreover, this election implied a decision about including information in the primary financial statements or in the notes. This paper investigates if financial analysts perceive accounting information differently depending on the method chosen conditioned to the disclosure of the required information in the notes. We analysed a sample of Spanish firms during 2005–2010. We not only considered earnings forecasts, but also examined target prices and stock recommendations. Furthemore, we look at how this accounting choice affects analys…
The Accounting Maps of Management of Chilean Listed Companies: Qualitative Analysis
2017
El artículo analiza las clases de gestión realizadas por las empresas cotizadas chilenas localizadas en los espacios administrativos de Chile. La orientación del análisis realizado considera que el factor cultural de la región donde están localizadas las empresas chilenas condiciona la clase de gestión desarrollada por dichas empresas. El desarrollo de esta hipótesis se realiza aplicando la metodología contable de los gráficos radiales. Las tensiones existentes entre los periodos medios de maduración representados en un gráfico radial asumen la existencia de un factor cultural en las transacciones realizadas por las empresas en una región y supone que la toma de decisión en un área tiene ef…