Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2015, Vol 5, Issue 1
Abstract
Authors and Affiliations
Rafaela Botelho, Graca Azevedo, Alberto Costa, Jonas Oliveira
Keywords
Related Articles
- EP ID EP94855
- DOI 10.6007/IJARAFMS/v5-i1/1459
- Views 52
- Downloads 0
Assessment of the Influence of Interbank Information Exchange Network (Shetab or Acceleration System) on Commission Revenues of the Banks Listed in Tehran Stock Exchange
In recent years, the use of technology information in Iranian industries service, particularly banking industry, has been dramatically increased. Acceleration or handling payment system as a basic platform to transfer el...
The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism
This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen...
The Determinants of Earnings in Turkey Evidence from Panel Analysis
Turkish economic growth that had been going on for more than a decade has created a strong economy that is based on high demand for energy. This paper examines the effects of debt, net assets, net sales and capital on fi...
The Causality between Healthcare Resources and Health Expenditures in Turkey. A Granger Causality Method
Abstract The aim of this study was to evaluate the causality between healthcare resources and health expenditure in Turkey over the period from 1975 to 2013. The empirical modeling was based on how GDP per capita, the nu...
Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory
Resource Consumption Accounting (RCA), which combines the systems of activity based costing and German cost accounting was developed as a result of the fact that traditional accounting systems remain insufficient especia...