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, enterpri...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Serdarević, Nino [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2011

Übergeordnetes Werk:	Enthalten in: Economic review - Tuzla : [Verlag nicht ermittelbar], 2003, 9(2011), 1 vom: Juni, Seite 17-30
Übergeordnetes Werk:	volume:9 ; year:2011 ; number:1 ; month:06 ; pages:17-30

Links:	Volltext Volltext

Katalog-ID:	1666607908

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spelling	10419/193795 hdl (DE-627)1666607908 (DE-599)KXP1666607908 DE-627 ger DE-627 rda eng M40 M41 M42 jelc Serdarević, Nino verfasserin aut Accounting policies and financial analysis interdependences empirical evidence Nino Serdarević 2011 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Enthalten in Economic review Tuzla : [Verlag nicht ermittelbar], 2003 9(2011), 1 vom: Juni, Seite 17-30 Online-Ressource (DE-627)639423337 (DE-600)2580618-X (DE-576)33527367X 2303-680X nnns volume:9 year:2011 number:1 month:06 pages:17-30 http://hdl.handle.net/10419/193795 Resolving-System kostenfrei Volltext http://ef.untz.ba/images/Casopis/serdarevic.pdf Verlag kostenfrei Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 9 2011 1 6 17-30 26 01 0206 3480761216 x1k 03-06-19 2403 01 DE-LFER 3498492756 00 --%%-- --%%-- n --%%-- l01 27-07-19 2403 01 DE-LFER http://ef.untz.ba/images/Casopis/serdarevic.pdf 26 00 DE-206 56 Accounting policies 26 00 DE-206 56 Accounting conservatism 26 00 DE-206 56 COSO guide 26 00 DE-206 56 Management analysis 26 00 DE-206 56 income smoothening
allfields_unstemmed	10419/193795 hdl (DE-627)1666607908 (DE-599)KXP1666607908 DE-627 ger DE-627 rda eng M40 M41 M42 jelc Serdarević, Nino verfasserin aut Accounting policies and financial analysis interdependences empirical evidence Nino Serdarević 2011 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Enthalten in Economic review Tuzla : [Verlag nicht ermittelbar], 2003 9(2011), 1 vom: Juni, Seite 17-30 Online-Ressource (DE-627)639423337 (DE-600)2580618-X (DE-576)33527367X 2303-680X nnns volume:9 year:2011 number:1 month:06 pages:17-30 http://hdl.handle.net/10419/193795 Resolving-System kostenfrei Volltext http://ef.untz.ba/images/Casopis/serdarevic.pdf Verlag kostenfrei Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 9 2011 1 6 17-30 26 01 0206 3480761216 x1k 03-06-19 2403 01 DE-LFER 3498492756 00 --%%-- --%%-- n --%%-- l01 27-07-19 2403 01 DE-LFER http://ef.untz.ba/images/Casopis/serdarevic.pdf 26 00 DE-206 56 Accounting policies 26 00 DE-206 56 Accounting conservatism 26 00 DE-206 56 COSO guide 26 00 DE-206 56 Management analysis 26 00 DE-206 56 income smoothening
allfieldsGer	10419/193795 hdl (DE-627)1666607908 (DE-599)KXP1666607908 DE-627 ger DE-627 rda eng M40 M41 M42 jelc Serdarević, Nino verfasserin aut Accounting policies and financial analysis interdependences empirical evidence Nino Serdarević 2011 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Enthalten in Economic review Tuzla : [Verlag nicht ermittelbar], 2003 9(2011), 1 vom: Juni, Seite 17-30 Online-Ressource (DE-627)639423337 (DE-600)2580618-X (DE-576)33527367X 2303-680X nnns volume:9 year:2011 number:1 month:06 pages:17-30 http://hdl.handle.net/10419/193795 Resolving-System kostenfrei Volltext http://ef.untz.ba/images/Casopis/serdarevic.pdf Verlag kostenfrei Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 9 2011 1 6 17-30 26 01 0206 3480761216 x1k 03-06-19 2403 01 DE-LFER 3498492756 00 --%%-- --%%-- n --%%-- l01 27-07-19 2403 01 DE-LFER http://ef.untz.ba/images/Casopis/serdarevic.pdf 26 00 DE-206 56 Accounting policies 26 00 DE-206 56 Accounting conservatism 26 00 DE-206 56 COSO guide 26 00 DE-206 56 Management analysis 26 00 DE-206 56 income smoothening
allfieldsSound	10419/193795 hdl (DE-627)1666607908 (DE-599)KXP1666607908 DE-627 ger DE-627 rda eng M40 M41 M42 jelc Serdarević, Nino verfasserin aut Accounting policies and financial analysis interdependences empirical evidence Nino Serdarević 2011 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Enthalten in Economic review Tuzla : [Verlag nicht ermittelbar], 2003 9(2011), 1 vom: Juni, Seite 17-30 Online-Ressource (DE-627)639423337 (DE-600)2580618-X (DE-576)33527367X 2303-680X nnns volume:9 year:2011 number:1 month:06 pages:17-30 http://hdl.handle.net/10419/193795 Resolving-System kostenfrei Volltext http://ef.untz.ba/images/Casopis/serdarevic.pdf Verlag kostenfrei Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 9 2011 1 6 17-30 26 01 0206 3480761216 x1k 03-06-19 2403 01 DE-LFER 3498492756 00 --%%-- --%%-- n --%%-- l01 27-07-19 2403 01 DE-LFER http://ef.untz.ba/images/Casopis/serdarevic.pdf 26 00 DE-206 56 Accounting policies 26 00 DE-206 56 Accounting conservatism 26 00 DE-206 56 COSO guide 26 00 DE-206 56 Management analysis 26 00 DE-206 56 income smoothening
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title_full	Accounting policies and financial analysis interdependences empirical evidence Nino Serdarević
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title_sort	accounting policies and financial analysis interdependencesempirical evidence
title_auth	Accounting policies and financial analysis interdependences empirical evidence
abstract	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.
abstractGer	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.
abstract_unstemmed	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.
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Accounting policies and financial analysis interdependences : empirical evidence

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