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Abschlusspolitische Ergebnisspaltungen Mit Aufgegebenen Geschäftsbereichen Nach IFRS 5 [[electronic resource] ] : Existenz und Prävention
| Abschlusspolitische Ergebnisspaltungen Mit Aufgegebenen Geschäftsbereichen Nach IFRS 5 [[electronic resource] ] : Existenz und Prävention |
| Autore | Czupalla Kai |
| Pubbl/distr/stampa | Wiesbaden, : Springer Fachmedien Wiesbaden GmbH, 2021 |
| Descrizione fisica | 1 online resource (473 p.) |
| Collana | Auditing and Accounting Studies |
| Soggetto topico | Finance & accounting |
| Soggetto non controllato |
Internationale Rechnungslegung
IFRS 5 Aufgegebene Geschäftsbereiche Ergebnisspaltung Bilanzpolitik Abschlusspolitik |
| ISBN | 3-658-34436-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 |
| Record Nr. | UNINA-9910491852503321 |
Czupalla Kai
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| Wiesbaden, : Springer Fachmedien Wiesbaden GmbH, 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata
| Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | United Kingdom : , : Emerald, , 2013 |
| Descrizione fisica | 1 online resource (343 p.) |
| Disciplina |
657.0943
657.0947 |
| Altri autori (Persone) |
AlbuCatalin Nicolae
MustataRazvan V |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Governmental Accounting Finance & accounting Accounting - Europe Central - History - 20th century Accounting - Europe Eastern - History - 20th century |
| ISBN | 1-78190-939-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey / Secil Varan, Cagnur Kaytmaz Balsari -- The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting : a case of Russia / Tatiana A. Garanina, Polina S. Kormiltseva -- The true and fair view concept in Romania : a case study of concept transferability / Catalin Nicolae Albu, Nadia Albu, David Alexander -- Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia / Lehte Alver, Jaan Alver, Liis Talpas -- Evolution of accounting in Moldova : some reflections about the importance of historical and cultural factors / David Alexander, Olesea Ghedrovici -- Intellectual capital disclosure of Romanian listed companies / Nicoleta Maria Ienciu, Dumitru Mati -- The determinants of intellectual capital disclosure : evidence from Romania / Cristina Maria Morariu -- Intangible assets and their reporting practices : evidence from Slovenia / Mateja Jerman -- Reconsidering financial reporting from the perspective of corporate social and environmental responsibility. Romanian companies' approach / Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu -- Environmental disclosure of Romanian listed entities / Ionel-Alin Ienciu -- Does professional accounting qualification matter for the provision of accounting services? / Sergeja Slapnicar, Maja Zaman Groff, Neza Stumberger -- Assessing accounting students' academic performance : a case study on Romania / Carmen Giorgiana Bonaci ... [et al.]. |
| Record Nr. | UNINA-9910789165003321 |
| United Kingdom : , : Emerald, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata
| Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | United Kingdom : , : Emerald, , 2013 |
| Descrizione fisica | 1 online resource (343 p.) |
| Disciplina |
657.0943
657.0947 |
| Altri autori (Persone) |
AlbuCatalin Nicolae
MustataRazvan V |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Governmental Accounting Finance & accounting Accounting - Europe Central - History - 20th century Accounting - Europe Eastern - History - 20th century |
| ISBN | 1-78190-939-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey / Secil Varan, Cagnur Kaytmaz Balsari -- The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting : a case of Russia / Tatiana A. Garanina, Polina S. Kormiltseva -- The true and fair view concept in Romania : a case study of concept transferability / Catalin Nicolae Albu, Nadia Albu, David Alexander -- Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia / Lehte Alver, Jaan Alver, Liis Talpas -- Evolution of accounting in Moldova : some reflections about the importance of historical and cultural factors / David Alexander, Olesea Ghedrovici -- Intellectual capital disclosure of Romanian listed companies / Nicoleta Maria Ienciu, Dumitru Mati -- The determinants of intellectual capital disclosure : evidence from Romania / Cristina Maria Morariu -- Intangible assets and their reporting practices : evidence from Slovenia / Mateja Jerman -- Reconsidering financial reporting from the perspective of corporate social and environmental responsibility. Romanian companies' approach / Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu -- Environmental disclosure of Romanian listed entities / Ionel-Alin Ienciu -- Does professional accounting qualification matter for the provision of accounting services? / Sergeja Slapnicar, Maja Zaman Groff, Neza Stumberger -- Assessing accounting students' academic performance : a case study on Romania / Carmen Giorgiana Bonaci ... [et al.]. |
| Record Nr. | UNINA-9910827221403321 |
| United Kingdom : , : Emerald, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim
| Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | London, England : , : Emerald Publishing Limited, , [2019] |
| Descrizione fisica | 1 online resource (160 pages) |
| Disciplina | 657.019 |
| Collana | Advances in accounting behavioral research |
| Soggetto topico |
Accounting - Psychological aspects
Business & Economics - General Finance & accounting |
| ISBN |
1-78756-545-9
1-78756-543-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Prelims -- The effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment -- An empirical assessment of employee vs independent contractor status in taxation and the effects of judges' gender, political affiliation, and industry on those decisions -- Are non-professional investors' attitudes toward earnings management consistent with their investing behavior? -- Do consulting services performed by internal auditors influence their subsequent assessments when performing assurance services? -- Strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases -- Stories vs statistics: the impact of anecdotal data on managerial decision making -- Index. |
| Record Nr. | UNINA-9910793390503321 |
| London, England : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim
| Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | London, England : , : Emerald Publishing Limited, , [2019] |
| Descrizione fisica | 1 online resource (160 pages) |
| Disciplina | 657.019 |
| Collana | Advances in accounting behavioral research |
| Soggetto topico |
Accounting - Psychological aspects
Business & Economics - General Finance & accounting |
| ISBN |
1-78756-545-9
1-78756-543-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Prelims -- The effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment -- An empirical assessment of employee vs independent contractor status in taxation and the effects of judges' gender, political affiliation, and industry on those decisions -- Are non-professional investors' attitudes toward earnings management consistent with their investing behavior? -- Do consulting services performed by internal auditors influence their subsequent assessments when performing assurance services? -- Strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases -- Stories vs statistics: the impact of anecdotal data on managerial decision making -- Index. |
| Record Nr. | UNINA-9910818412603321 |
| London, England : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 19 [[electronic resource] /] / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al]
| Advances in accounting behavioral research . Vol. 19 [[electronic resource] /] / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al] |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (165 pages) |
| Disciplina | 657.019 |
| Altri autori (Persone) |
KarimKhondkar E. <1961->
FogartyTimothy |
| Collana | Advances in accounting behavioral research |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Finance & accounting Accounting - Psychological aspects |
| ISBN | 1-78560-977-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An analysis of the research contributions of advances in accounting behavioral research: 1998-2012 / Daryl M. Guffey -- The new normal? enhanced psychological well-being from public accounting: mitigating conflict with flexibility and role clarity / Ambrose Jones, III, Cynthia P. Guthrie -- Are investors influenced by accounting presentation format and announcement prominence of special items? / Lei Dong, Bernard Wong-On-Wing, Gladie Lui -- Accounting guidance flexibility, auditors' ethical characteristics, and blame / Robert M.cornell, Rick C.warne -- An empirical examination of psychological climate and internal disclosure policy compliance / Randall Young. |
| Record Nr. | UNINA-9910798941803321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 19 [[electronic resource] /] / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al]
| Advances in accounting behavioral research . Vol. 19 [[electronic resource] /] / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al] |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (165 pages) |
| Disciplina | 657.019 |
| Altri autori (Persone) |
KarimKhondkar E. <1961->
FogartyTimothy |
| Collana | Advances in accounting behavioral research |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Finance & accounting Accounting - Psychological aspects |
| ISBN | 1-78560-977-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An analysis of the research contributions of advances in accounting behavioral research: 1998-2012 / Daryl M. Guffey -- The new normal? enhanced psychological well-being from public accounting: mitigating conflict with flexibility and role clarity / Ambrose Jones, III, Cynthia P. Guthrie -- Are investors influenced by accounting presentation format and announcement prominence of special items? / Lei Dong, Bernard Wong-On-Wing, Gladie Lui -- Accounting guidance flexibility, auditors' ethical characteristics, and blame / Robert M.cornell, Rick C.warne -- An empirical examination of psychological climate and internal disclosure policy compliance / Randall Young. |
| Record Nr. | UNINA-9910823330903321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting education . Vol. 19 [[electronic resource] ] : teaching and curriculum innovations / / edited by Timothy J. Rupert, Beth B. Kern
| Advances in accounting education . Vol. 19 [[electronic resource] ] : teaching and curriculum innovations / / edited by Timothy J. Rupert, Beth B. Kern |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (212 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
RupertTimothy J
KernBeth Burchfield <1958-> |
| Collana | Advances in accounting education: teaching and curriculum innovations |
| Soggetto topico |
Business & Economics - Accounting - General
Accounting Finance & accounting Accounting - Study and teaching Educational innovations |
| ISBN | 1-78560-969-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Tenure track opt-outs: leakages from the academic pipeline / Elizabeth Dreike Almer, Amelia A. Baldwin, Allison Jones-Farmer, Margaret Lightbody, Louise E. Single -- Debits, credits, and circadian rhythms: the effect of CPA exam start time on performance / Greg Gaynor, Susan A. Lynn, Olaf Wasternack -- Flipping the managerial accounting principles course: effects on student performance, evaluation, and attendance / Tom Downen, Becky Hyde -- Peer-to-peer implementation of an action-oriented ethics framework in the introductory accounting sequence / Jane Cote, Claire Latham -- Teaching inherent risk and tolerable misstatement in auditing: a modified delphi method as a teaching tool / Richard J. Barndt, Lori R. Fuller, Kevin E. Flynn -- Leveraging online testing to enhance student learning / Tommy Wooten -- Retail leases: a research exercise examining archived, current, and future standards / Natalie Churyk, Alan Reinstein, Lance Smith. |
| Record Nr. | UNINA-9910798652403321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting education . Vol. 19 [[electronic resource] ] : teaching and curriculum innovations / / edited by Timothy J. Rupert, Beth B. Kern
| Advances in accounting education . Vol. 19 [[electronic resource] ] : teaching and curriculum innovations / / edited by Timothy J. Rupert, Beth B. Kern |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (212 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
RupertTimothy J
KernBeth Burchfield <1958-> |
| Collana | Advances in accounting education: teaching and curriculum innovations |
| Soggetto topico |
Business & Economics - Accounting - General
Accounting Finance & accounting Accounting - Study and teaching Educational innovations |
| ISBN | 1-78560-969-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Tenure track opt-outs: leakages from the academic pipeline / Elizabeth Dreike Almer, Amelia A. Baldwin, Allison Jones-Farmer, Margaret Lightbody, Louise E. Single -- Debits, credits, and circadian rhythms: the effect of CPA exam start time on performance / Greg Gaynor, Susan A. Lynn, Olaf Wasternack -- Flipping the managerial accounting principles course: effects on student performance, evaluation, and attendance / Tom Downen, Becky Hyde -- Peer-to-peer implementation of an action-oriented ethics framework in the introductory accounting sequence / Jane Cote, Claire Latham -- Teaching inherent risk and tolerable misstatement in auditing: a modified delphi method as a teaching tool / Richard J. Barndt, Lori R. Fuller, Kevin E. Flynn -- Leveraging online testing to enhance student learning / Tommy Wooten -- Retail leases: a research exercise examining archived, current, and future standards / Natalie Churyk, Alan Reinstein, Lance Smith. |
| Record Nr. | UNINA-9910826015303321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting education [[electronic resource] ] : teaching and curriculum innovations . Vol. 17 / / edited by Timothy J. Rupert, Beth Kern
| Advances in accounting education [[electronic resource] ] : teaching and curriculum innovations . Vol. 17 / / edited by Timothy J. Rupert, Beth Kern |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley : , : Emerald Group Publishing Limited, , 2015 |
| Descrizione fisica | 1 online resource (184 p.) |
| Disciplina | 657.0711 |
| Altri autori (Persone) |
RupertTimothy J
KernBeth Burchfield <1958-> |
| Collana | Advances in accounting education |
| Soggetto topico |
Business & Economics - Accounting - General
Accounting Finance & accounting Accounting - Study and teaching Finance - Study and teaching |
| ISBN | 1-78441-645-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Second chance homeless shelter : a fraud exercise for introductory and survey courses in accounting / Curtis M. Nicholls, Stacy A. Mastrolia -- The use of alternative quiz formats to enhance students' experiences in the introductory accounting course / Julia M. Camp, Christine E. Earley, Judith M. Morse -- Pedagogy change in undergraduate managerial accounting principles courses : a detailed review of simulation use to support business integration learning, student engagement, teamwork and assessment / James F. Zeigler -- Online accounting degrees : hiring perceptions of accounting professionals / James M. Kohlmeyer III, Larry P. Seese, Terry Sincich -- Statement of cash flows : history, practice, and the classroom / Ann Boyd Davis -- Reconceptualizing instruction on the statement of cash flows : the impact of different teaching methods on intermediate accounting students' learning / Casey McNellis -- Teaching the statement of cash flows and free cash flow estimation when nonarticulation is present / Peter Frischmann, Lela D. "Kitty" Pumphrey, Mukunthan Santhanakrishnan. |
| Record Nr. | UNINA-9910797573203321 |
| Bingley : , : Emerald Group Publishing Limited, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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