All Articles tagged financial reporting
- Published Research Articles
December 31, 2016 IST This study explores a model design for explicitly articulated financial statement variables.
- Published Research Articles
December 31, 2008 IST This study suggests that the issues that Edwards and Bell (1961) addressed still underlie many of the contemporary debates, such as that on the conceptual framework of financial reporting.
- Published Research Articles
December 31, 2004 IST This paper presents a case study which attempts to integrate aspects of accounting history with the development of financial reporting in Ireland and innovate the accounting curriculum.
- Published Research Articles
December 31, 2003 IST This paper uses event study methodology to investigate the information content of four annual accounting releases. The issues of company size and industrial classification are also investigated.
- Published Research Articles
December 31, 2001 IST This paper examines the attitudes of three groups in Ireland from political independence in 1922 to the early 1960s: regulators, the users of accounting information and the accountancy profession.
- Published Research Articles
December 31, 2000 IST In this paper various index measures are evaluated critically and the notion of harmony underpinning each is explored in the context of incomplete information due to non-disclosure.
- Published Research Articles
December 31, 1998 IST The paper asserts that discounting as part of the regulatory framework in the piecemeal implementation of an interesting new measurement technique in financial reporting.
- Published Research Articles
December 31, 1997 IST This paper examines the differing opinions between the directors of Coillte Teoranta and the Urgent Issues Task Force on how the company should account for growth in its forest asset.
- Published Research Articles
December 31, 1997 IST This paper explores the reactions of analysts and institutional investors to FRS 3 Reporting Financial Performance. Such reactions are elicited through an analysis of submissions to the Accounting Standards Board.
- Published Research Articles
December 31, 1994 IST The results of the study indicate that factor analysis can be used to reduce the number of variables under consideration for evaluative purposes with minimum loss of explanatory power.
- Published Research Articles
December 31, 1994 IST This paper presents the findings from an empirical study which examines the ability of inflation accounting data to explain the market values of UK listed companies.