Ertragsrealisation nach International Financial Reporting Standards (IFRS)
In: Schriften zum Revisionswesen
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In: Schriften zum Revisionswesen
In: Journal of International Accounting Research, Band 10, Heft 1, S. 130-131
ISSN: 1558-8025
In: Conference proceedings of the NICOM 2014 International Conference held at Institute of Management Studies, Nirma University from 9-11th January 2014
SSRN
In: Journal of International Accounting Research, Band 9, Heft 2, S. 70-71
ISSN: 1558-8025
Reporting standards for research in psychology: why do we need them? What might they be -- Setting the stage: title page, abstract, and introduction -- Detailing what you did : The methods section -- Summarizing your data and statistical analysis : The results section -- Describing what your results mean : The discussion section -- Reporting a meta-analysis -- How JARS and MARS came to be and can be used
In: International journal of testing: IJT ; official journal of the International Test Commission, Band 24, Heft 1, S. 80-102
ISSN: 1532-7574
In: Management Science, forthcoming
SSRN
Working paper
In: Management Science, forthcoming
SSRN
Working paper
In: Accounting, Economics, and Law: AEL ; a convivium, Band 7, Heft 2, S. 105-108
ISSN: 2152-2820
Abstract
These remarks deal with financialisation of accounting. Financialisation is a process by which windfall capital market gains are crystallised from future earnings over and above those available from current earnings and profit. Accounting numbers reported by business firms are increasingly including the product of windfall gains from capital markets into those accounting numbers. Thus a significant disturbance in market valuations embedded in firm's assets and earnings could have a significant and material impact upon firm-level financial stability.
In: The Geneva papers on risk and insurance - issues and practice, Band 30, Heft 1, S. 101-107
ISSN: 1468-0440
In: International Trends in Financial Reporting under IFRS, S. 1-12
In: Routledge research in journalism 7
In: Routledge research in journalism, 7