Search results for "count"
showing 10 items of 5058 documents
L'accountability nell'azienda integrale. Prime riflessioni sulla valenza informativa del bilancio integrato
2012
The Participation of NGOs in the Dynamics of International Law-Making
2013
Accounting in Palermo - From Ancien Régime to Contemporary Age
2012
Promocijas darbs
2009
Promocijas darba mērķis – analizēt un izvērtēt personāla izmaksu kā finanšu grāmatvedības elementa tiesiskos un metodiskos aspektus, aktualizēt personāla izmaksu uzskaites problēmas grāmatvedībā, izstrādāt priekšlikumus šo izmaksu uzskaites un informācijas atklāšanas pilnveidošanai. Promocijas darbā ir apkopotas dažādu ekonomikas teorētiķu atziņas par darba samaksas kā ekonomiskās kategorijas vēsturisko attīstību, izstrādāts personāla izmaksu uzskaites procesa pētījumu metodoloģijas modelis, analizēta personāla izmaksu aprēķināšanas/aplēses un uzskaites bāze un procesa norise, ir raksturota un analizēta personāla izmaksu un to uzskaites tiesiskā reglamentācija, uzskaites organizācijas īpatn…
Do Cross-Country Differences in Accounting Conservatism Explain Variations in the Degree of Investor Diversification?
2009
We show that the level of conditional accounting conservatism of foreign markets is significantly and positively associated with decisions to diversify portfolios internationally. This positive association could be either because conditional conservatism per se is attractive to international investors, or because the un-modelled factors that attract foreign investors to a country also cause these countries to adopt conditionally conservative accounting practices. However, if conditional conservatism serves to alleviate foreign investors’ concerns related to insiders having asymmetric access to information then one would also expect the chosen mode of entry into a foreign market (as foreign …
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…