Search results for "CCO"

The influence of conditional conservatism on ownership dispersion: An international analysis

2013

ABSTRACTWe study the influence of conditional accounting conservatism on domestic investor diversification decisions. We argue that a conservative accounting system that promotes the dissemination of bad news and which constrains managers from engaging in opportunistic activities reduces the need for investors to concentrate their ownership, and consequently helps investors to diversify their investments. Through a country-level analysis we show that increased domestic conditional conservatism and higher domestic diversification opportunities lead to higher levels of domestic ownership diversification. Our results are robust to alternative estimates of conditional conservatism, and indicate…

2015

This paper provides a commentary on the academic literature on accounting conservatism with a view to highlighting the insights of that literature that are potentially useful for accounting standar...

Accounting Education for Accounting Educator – Evidence from Italy: The Case of SISSIS/TFA (2002-2013)

2013

This paper aims to highlight the education-training during the early twenty-first century, for future teachers of Economia aziendale (“Economic concern”), in Palermo (Sicily, Italy), in a special training school. In Italy, the business disciplines, unitarily, are studied generally under the name of Economia aziendale, within which, however, the part of Accounting (Ragioneria in Italian) has always played dominant role. Compared to the usual studies in Accounting Education, this research presents some peculiarities worthy of note. The perspective used is the critical thinking in education.

Revisiting the Fundamental Concepts of IFRS

2014

DISTRIBUIÇÃO DE CUSTOS: UM ESTUDO NO PORTO DE VALÊNCIA

2016

Para gerar informacoes confiaveis aos gestores dos portos e fundamental a adequada distribuicao dos custos aos centros e sua posterior redistribuicao ate chegar ao custo dos produtos e servicos. Assim, este trabalho tem como objetivo desenvolver formas de distribuicao de custos dos centros de custos auxiliares aos centros de custos principais. Para tanto, foi realizado um estudo no Porto de Valencia, visando distribuir e redistribuir os custos aos diferentes centros auxiliares e principais. Entre os resultados pode-se destacar que as formas apresentadas permitem distribuir os custos dos centros auxiliares aos centros principais, com apuracao dos custos por centros de responsabilidade, calcu…

Claridad y calidad de las notas explicativas en estados financieros bajo IFRS. Un estudio de brechas de Expectativas Gaps para normas contables (NIC …

2018

Este análisis situacional de la claridad y calidad de las notas explicativas en los estados financieros bajo IFRS (Obligatory Disclosure), pretende entregar claridad acerca de la calidad de la información entregada en las notas explicativas para 4 normas de Información Contable, claves en la información financiera en los países de la región, que son la NIC 2; Notas referente a Inventarios, NIC 16; Notas referente a Propiedad Planta y Equipos, NIC 37; Notas referente a Provisiones, y NIC 38; Notas referente a Activos Intangibles. Adicionalmente, este trabajo estudia la brecha de expectativas (Expectation Gaps) que existe en la información entregada en las notas de los estados financieros par…

Audit and Earnings Management in Spanish SMEs

2016

Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…

« After buying ...before consuming »: a study of accumulation behaviour through the example of red win e consumers

2017

The main objective of this research is to help better understand a transitory behaviour –halfway between wine buying and consuming –namely accumulation. Data is gathered among a sample of 415 consumers, living in the cities of Lyon and Dijon and quantitative analysis is conducted. Respondents were invited to provide informations about Red wine bottles and appellations ’number they own . Socio-demographic variables’ influence on accumulation behaviour is measured and accumulators typology is analyzed : three main profiles have emerged. They are characterized by red wine bottles’ number and appellations owned, age and city of residence.

Objective Amplitude of Accommodation Computed from Optical Quality Metrics Applied to Wavefront Outcomes

2009

Purpose: We studied the accuracy and precision of 32 objective wavefront methods for finding the amplitude of accommodation obtained in 180 eyes. Methods: Ocular accommodation was stimulated with 0.5 D steps in target vergence spanning the full range of accommodation for each subject. Subjective monocular amplitude of accommodation was measured using two clinical methods, using negative lenses and with a custom Badal optometer. Results: Both subjective methods gave similar results. Results obtained from the Badal optometer where used to test the accuracy of the objective methods. All objective methods showed lower amplitude of accommodation that the subjective ones by an amount that varied …

Detection of an O-methyltransferase synthesising acetosyringone in methyl jasmonate-treated tobacco cell-suspensions cultures.

2013

Acetosyringone (3',5'-dimethoxy-4'-hydroxyacetophenone) is a well-known and very effective inducer of the virulence genes of Agrobacterium tumefaciens but the precise pathway of its biosynthesis in plants is still unknown. We have used two tobacco cell lines, cultured in suspension and exhibiting different patterns of accumulation of acetosyringone in their culture medium upon treatment with methyl jasmonate, to study different steps of acetosyringone biosynthesis. In the two cell lines studied, treatment with 100 mu M methyl jasmonate triggered a rapid and transient increase in acetovanillone synthase activity followed by a progressive increase in S-adenosyl-L-methionine: 5-hydroxyacetovan…