Comparability according to the Czech accounting standards
نویسندگان
چکیده
منابع مشابه
Accounting Standards Harmonization and Financial Statement Comparability: Evidence From Transnational Information Transfer
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...
متن کاملPolitical Economy of Accounting Standards
How do we set the accounting standards? The topic has received much attention during the past 50 years. Perhaps the first step toward a satisfactory resolution of the problem is to recognize that the problem of standardization is not unique to accounting. There are approximately five hundred standard-setting organizations in the United States alone and many more in other countries, setting stan...
متن کاملAccounting Standards for Supply Chains
In this paper principles for accounting in supply chains will be developed. The three principles we introduce are: the reciprocity in information access, asset investment and retrieval, and matching risks and returns. The principles provide guidance in managerial and stakeholder decision making, monitoring and control. The information that management and other stakeholders need is based on thes...
متن کاملReform in Accounting Standards: Evidence from Saudi Arabia
Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...
متن کاملEvaluation of Radiation Protection in Nuclear Medicine Department in Namazi Hospital According to Global Accepted Standards
Background & Objective: In the recent years, nuclear medicine has enjoyed remarkable growth thanks to such novel technologies as SPECT-CT and PET, which are utilized for the recognition of new detectable molecules and radiopharmaceutical medicines. Therefore, the current regulations on radiation protection require revision. Namazi Hospital of Shiraz is one of the first nuclear medicine center...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Český finanční a účetní časopis
سال: 2006
ISSN: 1802-2200,1802-2200
DOI: 10.18267/j.cfuc.155