Artikel
Accounting Policies and Financial Analysis Interdependences - Empirical Evidence
This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness,recommending enforced usage of enterprise relevant information, non-financial indicators and risks implications in assets and liabilities positions. These imply litigation and possible income smoothening. In regard to financial reporting reliability, many authors suggest accounting conservatism as a measure to compose risk assessment and earnings response ratio. Author argues that recently suggested financial management measures involving cash and assets management,liquidity ratios and turns do not directly imply accounting information quality,prior computed within applied accounting conservatism.
- Language
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Englisch
- Bibliographic citation
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Journal: Economic Review: Journal of Economics and Business ; ISSN: 1512-8962 ; Volume: 09 ; Year: 2011 ; Issue: 1 ; Pages: 17-30 ; Tuzla: University of Tuzla, Faculty of Economics
- Classification
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Wirtschaft
Accounting and Auditing: General
Accounting
Auditing
- Subject
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Accounting policies
Accounting conservatism
COSO guide
income smoothening
Management analysis
- Event
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Geistige Schöpfung
- (who)
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Serdarevic, Nino
- Event
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Veröffentlichung
- (who)
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University of Tuzla, Faculty of Economics
- (where)
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Tuzla
- (when)
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2011
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Serdarevic, Nino
- University of Tuzla, Faculty of Economics
Time of origin
- 2011
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