Search results for "National accounting"

Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation

2019

Abstract A concurrent session at the 2018 American Accounting Association Annual Meeting featured the panel discussion “Where is International Accounting Research Going? Issues Needing Further Investigation.” The panelists summarized major contributions from existing research in international accounting and highlighted the factors and areas that are in need of further investigation. This paper summarizes the panelists’ prepared remarks.

Comparative International Accounting

2003

The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain

1994

Abstract Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.

Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation

2017

Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…

Peut-on apprécier la fiabilité de la représentation des services marchands aux entreprises dans les T.E.I. définis à prix constants ?

1998

Ce travail répond à un double objectif : d'une part définir une méthode qui permetted'apprécier la précision des évaluations présentées dans les comptes nationaux à un niveau intermédiaire (celui d'une ligne ou d'une colonne du TEL) ; d'autre part vérifier que la fiabilité de la représentation des services marchands aux entreprises (T33) dans les T.E.S. définis en volume n'est pas nettement plus mauvaise que celle de la description des activités des autres branches et/ou des débouchés des autres produits. La démarche repose tout d'abord sur une analyse statistique des révisions opérées sur les T.E.I. de la période 1988-1992 et s'attache à définir les précisions «d'ensemble» ou «globales» de…

Models of the Actuarial Balance of the Pay-As-You-Go Pension System: A Review and Some Policy Recommendations

2010

This paper reviews the two main methods used by government Social Security departments to draw up the socalled actuarial balance of the p ayasyougo pension system, focusing especially on results, methodology and actuarial issues. The specific models studied are those in the United States, Japan and Sweden, and their main differences and similarities are highlighted. The authors make some specific policy recommendations that would be of interest to public finance economists, social security actuaries and policy makers, and they suggest that international organizations (ISSA, the World Bank, the OECD and others interested in public pension reform) could be supportive in developing and enforci…

Rezerwy jako instrument kształtowania wyniku finansowego jednostki gospodarczej

2017

W dobie dynamicznych przemian społeczno-gospodarczych, silnej konkurencji, niepewności na rynku rezerwy odgrywają istotną rolę w procesie minimalizowania ryzyka, kreowania stabilnego rozwoju, realizacji kontynuacji działalności jednostki gospodarczej. Celem artykułu jest zaprezentowanie możliwości wykorzystania rezerw jako instrumentu w kształtowaniu wyniku finansowego jednostki gospodarczej. Zmierzając do osiągnięcia celu, omówiono istotę i funkcje rezerw w tworzeniu wyniku i ich uwarunkowania prawne. Wskazano na segmenty wyniku finansowego i rodzaje rezerw przypisanych do kosztów poszczególnych elementów wyniku. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analiz…