FromConsolidationtoSegmentReportinginLocalGovernment: AccountabilityNeeds,AccountingStandards,and theEffectonDecision. .Makers GiuseppeGrossi KristianstadUniversity,Kristianstad,Sweden ElisaMori UniversityofModena&ReggioEmilia,ModenaItaly FedericaBardelli Kibernetess.r.1..Siena.Italy ConsolidatedFinancialStatements(CFSs)...
Despite the enactment of accounting standards on segmental reporting around the globe, the question of segment identification still remains unresolved. The current debate between the FASB and IASC on whether a managerial or risk-return approach is most beneficial to users underscores the importance of ...
What major logical processes does the business reporting process perform? In your own words, how do enterprise system financial modules facilitate the business reporting process? How is business intel 1. What are the five major decisions that must be made ...
[...]articulation of workflows and detailed procedures and instructions that support IPSAS-compliant accounting and reporting, including the development of guidelines supporting the recordingofsegmentinformation for peacekeeping operations, the recording of goods and services provided in kind, and the recordi...
[...] articulation of workflows and detailed procedures and instructions that support IPSAS-compliant accounting and reporting, including the development of guidelines supporting the recording of segment information for peacekeeping operations, the recording of goods and services provided in kind, and the...
1. Reporting and analysis A large part of CRM is data analysis. By sifting through customer data, and other relevant data, using a range of techniques from simple rules-based processing to the more complex algorithms of data mining, valuable business intelligence can be derived. Segmentation mode...
The purpose of this study is to complement extant research by examining the association between managerial incentives and segment earnings reporting of cross-listed firms in the USA and the impact of country-level characteristics on this association. Design/methodology/approach: The dependent variable ...
Sameh Kobbi-FakhfakhDepartment of Accounting and LawRidha Mohamed ShabouDepartment of Accounting and LawBenoit PigéDepartment of Accounting and LawJournal of Financial Reporting and Accounting
However, our analysis also demonstrates that in the long run, if firms are unable to use discretion in reporting to maintain their competitive edge, they may seek more destructive alternatives. Accounting for such concerns, in the long run, voluntary compliance can provide an upside for all ...
It seeks to examine Malaysian firms' experiences as they disclose segmental information under the new accounting standard known as FRS 114, Segment Reporting. Design/methodology/approach – The paper involves 374 Malaysian public-listed companies which disclosed segmental information in their 2006 annual ...