Corporate Finance |
Autore | Gherghina Ştefan Cristian |
Pubbl/distr/stampa | Basel, Switzerland, : MDPI - Multidisciplinary Digital Publishing Institute, 2021 |
Descrizione fisica | 1 electronic resource (408 p.) |
Soggetto topico | Economics, finance, business & management |
Soggetto non controllato |
cash holding ratio
firm's efficiency threshold regression model non-financial companies Vietnam stock exchange market dividend policy emerging market industrial sectors NSE India panel data financial structure regression analysis agent-based models decision-making systematically making bad decisions investors' behavior simulation capital structure family firms leverage non-family firms risk pension incentive currency hedging multinational companies firm value CEO turnover foreign CEO female CEO ownership structure Romania brand interrelationships corporate identity brand reputation higher education students' perceptions corporate governance ownership concentration agency cost firm performance dynamic panel model perception OHADA accounting transition IFRS comparability open market share repurchase hubris cumulative announcement returns endowed SMEs financing financing gap innovative activity innovation capital structure decisions bankruptcy data envelopment analysis logit model family firm non-family firm corporate performance Japan board of directors women in corporations financial microeconometrics multiple regression quantile regression diff-in-diff New Technology-Based Firms (NTBFs) internal and external innovativeness intangibility information disclosure timeliness of financial reporting law violation private firms corporate governance best practice corporate governance compliance company value Warsaw Stock Exchange accrual earnings management Nordic model |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910557356303321 |
Gherghina Ştefan Cristian | ||
Basel, Switzerland, : MDPI - Multidisciplinary Digital Publishing Institute, 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Financial reporting standards [[electronic resource] ] : a decision-making perspective for non-accountants / / David T. Doran |
Autore | Doran David T |
Edizione | [1st ed.] |
Pubbl/distr/stampa | [New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2012 |
Descrizione fisica | 1 online resource (340 p.) |
Disciplina | 657.0218 |
Collana | Financial accounting and auditing collection |
Soggetto topico | Accounting - Standards |
Soggetto genere / forma | Electronic books. |
Soggetto non controllato |
Financial Statements
GAAP Cash Flow vs. Earnings Accounting Equation Format Accounting Method Choice Accounting Estimates Off-Balance-Sheet Financing Economic Consequences of Accounting Earnings Management Substance Over Form IFRS |
ISBN |
1-283-89310-X
1-60649-388-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 1. Overview of financial accounting -- 2. Cash, receivables, and revenue recognition -- 3. Inventory and cost of goods sold -- 4. Operational assets -- 5. Liabilities: current, contingent, and long-term debt -- 6. Leases -- 7. Financial instruments: investment securities and derivatives -- 8. Accounting for postretirement benefits and income taxes -- 9. Stockholders' equity and earnings per share -- 10. Statement of cash flows -- Index. |
Record Nr. | UNINA-9910462412803321 |
Doran David T | ||
[New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Financial reporting standards [[electronic resource] ] : a decision-making perspective for non-accountants / / David T. Doran |
Autore | Doran David T |
Edizione | [1st ed.] |
Pubbl/distr/stampa | [New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2012 |
Descrizione fisica | 1 online resource (340 p.) |
Disciplina | 657.0218 |
Collana | Financial accounting and auditing collection |
Soggetto topico | Accounting - Standards |
Soggetto non controllato |
Financial Statements
GAAP Cash Flow vs. Earnings Accounting Equation Format Accounting Method Choice Accounting Estimates Off-Balance-Sheet Financing Economic Consequences of Accounting Earnings Management Substance Over Form IFRS |
ISBN |
1-283-89310-X
1-60649-388-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 1. Overview of financial accounting -- 2. Cash, receivables, and revenue recognition -- 3. Inventory and cost of goods sold -- 4. Operational assets -- 5. Liabilities: current, contingent, and long-term debt -- 6. Leases -- 7. Financial instruments: investment securities and derivatives -- 8. Accounting for postretirement benefits and income taxes -- 9. Stockholders' equity and earnings per share -- 10. Statement of cash flows -- Index. |
Record Nr. | UNINA-9910790490803321 |
Doran David T | ||
[New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Kapitalschutz der Aktiengesellschaft : Eine rechtsvergleichende und ökonomische Analyse deutscher und US-amerikanischer Kapitalschutzsysteme / Mario Rese, Roland Gabriel, Marc Richard |
Autore | Richard Marc |
Edizione | [1st, New ed.] |
Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
Descrizione fisica | 1 online resource (344 p.) : , EB00 |
Collana | Bochumer Beiträge zur Unternehmensführung |
Soggetto topico |
Accounting
Business studies: general Business ethics & social responsibility Budgeting & financial management Jurisprudence & general issues |
Soggetto non controllato |
Aktiengesellschaft
amerikanischer Analyse Ausschüttungsregel deutscher Deutschland Eine Gesellschaftsrecht IFRS Internationale Rechnungslegung Kapitalaufbringung Kapitalerhaltung Kapitalschutz Kapitalschutzsysteme ökonomische Rechtsvergleich rechtsvergleichende Richard USA US-GAAP |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Aus dem Inhalt: Rechtliche Ausgestaltung der Aktiengesellschaft in Deutschland und der Corporation in den USA - Kapitalschutzsystem in Deutschland/Europa - Kapitalschutzsysteme in den USA (Common Law, Rechtsprechung, MBCA, Delaware, Kalifornien) - Reformvorschläge für das Kapitalsystem in Europa (SLIM-Arbeitsgruppe, High Level Group, EU-Kommission, Rickford-Bericht, Arbeitskreis «Kapital in Europa») - Analyse von Kapitalschutzregeln aus ökonomischer Sicht - Solvenztests und Balance Sheet Tests. |
Record Nr. | UNINA-9910563021603321 |
Richard Marc | ||
Frankfurt a.M, : PH02, 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Konzernbesteuerung nach IFRS : IFRS-Konsolidierungsregeln als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU? / Roland Gabriel, Rolf Uwe Fülbier |
Autore | Fülbier Rolf Uwe |
Edizione | [1st, New ed.] |
Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
Descrizione fisica | 1 online resource (476 p.) : , EPDF |
Collana | Bochumer Beiträge zur Unternehmensführung |
Soggetto topico |
Accounting: study & revision guides
Taxation |
Soggetto non controllato |
Ausgangspunkt
Bemessungsgrundlage Deutschland einer Europäische Union Fülbier Gewinnermittlung IFRS International Financial Reporting Standards konsolidierten Konsolidierung Konsolidierungsregeln Konzernbesteuerung Multinationales Unternehmen nach steuerlichen Unternehmensbesteuerung |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Aus dem Inhalt: Entwicklung ökonomischer sowie verfassungsrechtlich-ethischer Anforderungen an eine konsolidierte steuerliche Gewinnermittlung - Spannungsfeld von Trennungsprinzip und Einheitstheorie - Rechtstatsächliche Nebenbedingungen am Beispiel der deutschen Steuerrechtsordnung - Gruppenbesteuerung in den EU-Mitgliedstaaten - EU-Strategie einer künftigen Unternehmensbesteuerung - Ausführliche Eignungsanalyse der IFRS zur Ausgestaltung der steuerlichen Konsolidierung auf EU-Ebene - Ergebnis - Anpassungsvorschläge. |
Record Nr. | UNINA-9910563021803321 |
Fülbier Rolf Uwe | ||
Frankfurt a.M, : PH02, 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Der Management Approach : Herausforderungen für Controller und Abschlußprüfer im Kontext der IFRS-Finanzberichterstattung / Barbara E. Weißenberger, Michael Maier |
Autore | Maier Michael |
Edizione | [1st, New ed.] |
Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
Descrizione fisica | 1 online resource (520 p.) : , EB00 |
Collana | Controlling & Business Accounting |
Soggetto topico |
Accounting: study & revision guides
Budgeting & financial management Business mathematics & systems Organizational theory & behaviour |
Soggetto non controllato |
Abschlußprüfer
Approach Bilanzpolitik Controller Controlling Finanzberichterstattung Hedge-Accounting Herausforderungen IFRS Kontext Maier Management Zirkularitätseffekt des Management Approach |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Aus dem Inhalt: Management Approach - Bilanzpolitik - Bilanzmanipulation - Abschlußprüfung - Wirtschaftsprüfung - Zirkularitätseffekt - Segmentberichterstattung - Goodwill Impairment Test - Percentage-of-Completion-Methode - Immaterielle Vermögenswerte - Lagebericht - Hedge Accounting - Risikomanagement - Unternehmensorganisation - Unternehmensplanung - M&A-Controlling - Langfristfertigung - F&E-Controlling - Prüfung des Controllings - Prüfung von Controllinginformationen - Erwartungslücke. |
Altri titoli varianti | Management Approach |
Record Nr. | UNINA-9910563199203321 |
Maier Michael | ||
Frankfurt a.M, : PH02, 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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