منابع مشابه
Turkey and the EU - the inner-Turkish debate : conflicting ideologies, harmonization and change
In autumn 2003, Turkish Prime Minister Erdogan declared: “The European Union is our national goal”. Since Spring 2002, two extensive constitutional amendments and eight harmonization packages, which imply fundamental changes in domestic policy and throughout Turkish society, were enforced. Prior to the start of the EU accession negotiations in October 2005 two thirds of the Turkish population s...
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This study investigates whether harmonization of accounting standards enhances the comparability of nancial information across countries. First, I statistically de ne and link comparability to rm value in a two- rm, sequential information release framework. I then empirically test the prediction that a rm yet to announce earnings reacts more strongly to the earnings announcement of a foreign...
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Applying both the price-levels model and the lagged-price-deflated returns model, we investigated the incremental value relevance of the reconciliation of accounts from the Chinese Accounting Standards (CAS) to the International Accounting Standards (IAS) by those Chinese listed companies that have simultaneously issued A-shares and B-shares. In addition, we examined the usefulness of accountin...
متن کاملEthical Challenges in Accounting: an Indian Case
Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...
متن کاملMixing Constraints and Objects: a Case Study in Automatic Harmonization
We propose an extension of Smalltalk with f ini te-domain constraint sat isfact ion mechanisms. Our system, called BackTalk, allows the definition of constraints over arbitrary Smalltalk objects, and implements efficient algorithms for constraints satisfaction. We exemplify the use of BackTalk on a problem known to be complex, automatic harmonization. We outline several previous attempts to sol...
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ژورنال
عنوان ژورنال: Journal of Business Case Studies (JBCS)
سال: 2005
ISSN: 2157-8826,1555-3353
DOI: 10.19030/jbcs.v1i3.4926