Financial Statement's Standard Setting Strategy: Rules-Based or Principles Based?

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

A hybrid model based on machine learning and genetic algorithm for detecting fraud in financial statements

Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...

متن کامل

Stock Price Prediction Based on Financial Statements Using SVM

The support vector machine (SVM) is a fast, and reliable machine learning mechanism. In this paper, we evaluated the stock price predictability of SVM, which is a kind of fundamental analysis that predicts the stock price from corporate intrinsic value. Corporate financial statements are used as input into SVM. Based on the results, we predicted the rise or drop of the stock. In addition, we ev...

متن کامل

the effectiveness of strategy-based instruction in teaching english as a second or foreign language: a meta-analysis of experimental studies

a large number of single research studies on the effects of strategy-based instruction (sbi) in teaching english as a foreign or second language has been conducted so far. however, the lack of a comprehensive meta-analysis targeting the effectiveness of english language sbi is observed. moreover, the findings of experimental studies regarding the context of the english language, proficiency lev...

Analyzing Financial Statements

1. Describe the balanced scorecard and dashboard reporting. 2. Describe the four key elements of dashboard reporting. 3. Explain what the most important measure of financial success is. 4. Explain what a health care firm’s primary financial objective should be. 5. Describe the critical drivers of financial performance. 6. Discuss relevant healthcare financial performance measures. 7. Describe t...

متن کامل

Index to Consolidated Financial Statements

Report of Independent Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-2 Consolidated Balance Sheets as of March 31, 2002 and 2003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-3 Consolidated Statements of Operations for the Years ended March 31, 2001, 2002 and 2003 . . . . . . . . . . . ...

متن کامل

ذخیره 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: 2008

ISSN: 1802-2200,1802-2200

DOI: 10.18267/j.cfuc.253