Search results for "count"
showing 10 items of 5058 documents
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…
Investor Sentiment and Accruals Anomaly
2017
This paper examines whether investors’ sentiment affectsaccruals anomaly across 15 European countries. In line with recent evidence for the U.S., we find that sentiment causes accruals mispricing across European countries. The effect is pronounced for stocks whose valuations are highly subjective and difficultto arbitrage. Our results also reveal evidence in favor of managers' opportunistic disclosure behavior. The accruals reported are higher in high sentiment periods as compared with low sentiment periods. Our cross-country analysisprovidesevidence that sentiment influences accruals anomaly in countries with weaker outside shareholder rights, lower legal enforcement, lower equity market d…
Studies on the Effect of Cell Division-inhibiting Herbicides on Unialgal and Mixed Algal Cultures
1989
The effect of two cell division inhibiting herbicides on unialgal and mixed algal cultures was studied in laboratory tests. The herbicides studied were trifluralin (analytical grade) and the active ingredient as well as the preparation (80 % a.i.) of diphenamid. The three green algal species used were Selenastrum capricornutum PRINTZ, Scenedesmus quadricauda (TURP.) BREB., Oocystis parva W. et G. S. WEST. The response of algae to herbicides was determined by cell counting, and measured by turbidity (750 nm) and the 02-production of some of the treated cultures. The EC50-value (96 h) of trifluralin to Selenastrum capricornutum was 3.3 mg/l. There were differences in the sensitivity of the th…
Powers and Fundamental Rights in Cyber Security
2015
Protection of privacy and confidential communications are crucial fundamental rights in cyber security. The protection of privacy and confidential communications are twofold in the meaning that active security steps in communications may require interference with confidential communications. The detection and profiling of potential threats may raise suspects on innocent participants of communications. The NCSC-FI inside the Communications Authority has the initial task and powers to monitor the cyber security. The bill for the Code of Information Society introduces new obligations for information security and preparation for emergency situations. If new powers will be granted to authorities…
Análisis y reingeniería de procesos en una empresa prestadora de servicios
2013
La globalización e internacionalización de los mercados, así como el aumento de la competencia arrastran a las organizaciones a plantearse cambiar sus estrategias de negocios. En este sentido, el presente estudio tiene por objeto mejorar el sistema de costes y gestión en una Autoridad Portuaria, mediante la implantación de un sistema de costes y gestión basado en las actividades (ABC/ABM). Con ello, se pretende dar respuesta a la necesidad que tenía esta entidad de adaptar su sistema de información interna a estas nuevas exigencias del mercado obteniendo, por consiguiente, una información de mayor calidad para lograr una gestión estratégica de sus costes.
Thermodynamic properties and conductivities of some dodecylsurfactants in water
1988
Densities, heat capacities, enthalpies of dilution, osmotic coefficients and conductivities are reported for dodecylamine hydrochloride, dodecyldimethylammonium and dodecyltrimethylammonium chloride in water over a wide range of concentration. The last two properties were also measured for dodecyltrimethylammonium bromide. From the thermodynamic data partial molar volumes, heat capacities and relative enthalpies and nonideal free energies and entropies were derived as a function of the surfactant concentration. The cmc's and degree of counterion dissociation were also calculated from the transport properties. It is shown that the trends of volumes, enthalpies, free energies and entropies ar…
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Die Herausbildung von Zufriedenheits-urteilen bei Alternativenbetrachtung
1999
Traditional elements of competitive differentiation are declining. As industries and firms worldwide face increasing competition, slower growth rates, and price pressures, greater attention is being placed on customer satisfaction. However the research in satisfaction never consider alternatives, when customer satisfaction is formed. It has been the approach of this paper to present an extension for this circumstance. Therefor the regret theory, a diversion of the expectation utility theory, is used to explain the phenomena. According to this theory, each outcome has associated with it the evaluation of the difference between the outcome and the outcome that would have been received had a d…
Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
2016
The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…