financial informationperformance ratiospublic benefit organisationsPublic benefit organisations (PBOs) face a challenge of generating considerable social effects with limited resources. In order to secure external funds they neDyczkowski, TomaszSocial Science Electronic Publishing...
I trace the deterioration of the usefulness of financial information to: (1) the abandonment by accounting standard-setters of the traditional income statement (matching) model in favour of a balance sheet (asset valuation) model, and (2) standard-setters' failure to adjust asset recognition ...
MJ Turner,AT Lord - 《Academy of Accounting & Financial Studies Journal》 被引量: 1发表: 2008年 Conglomerate internal informational advantage and resource allocation efficiency access to alternative channels of information, which limits the usefulness of conglomerate informational advantage for their intern...
to measure, but it is important in determining how muchsupplyof a product themarketcan handle without diminishingdemand. Historically, it has been thought that one canquantifythe utility of each unit, but someeconomistsdisagree with this. See also:Austrian school,Law of Diminishing Marginal Utility...
12.Taking Efficient Measures to Ensure Accuracy of Accounting Information;采取有效措施保证会计信息的准确性 13.Effective Use of Financial Accounting File Information for the Total Budget;财政总预算会计档案信息的有效利用 14.Making Full Use of Internal Accounting Control to Improve the Quality of Accounting...
The empirical study emphasized improving failure prediction accuracy by introducing two classes of variables besides financial ratios based on accounting information. These classes of variables are economic variables and corporate governance measures. Logistic regression analysis has been used to test the ...
Usefulness of financial information evaluated by magnitude of security price response to that information 6 7 Reasons for Security Price ResponseAn application of decision theory modelInvestors have prior probabilities of future firm performanceInvestors obtain useful information from financial ...
Accounting estimates and projections potentially improve the relevance of financial information by providing managers a venue to convey to investors forward-looking, inside information. The quality of financial information is, however, compromised by the increasing difficulty of making reliable estimates and...
Dictionary Medical Legal Financial Idioms Encyclopedia Wikipedia Related to usefulness:deteriorating,coy,inadvertently,lingering </>embed</> efficacy practicality convenience effectiveness utility profit benefit service help usefulness noun Want to thank TFD for its existence?Tell a friend about us, add a ...
In doing so, we cast doubt on the basic premise of IFRS 8 that information used by firms’ management automatically represents the most useful information for financial statement users. Given the frequent use of NISD in our sample, our findings should be of interest to both regulators and ...