The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands
E Peek - European Accounting Review, 2005 - Taylor & Francis
This study assesses the influence of discretionary accounting changes on financial analysts'
individual forecast errors in the Netherlands from 1988 to 1999. It contributes to previous …
individual forecast errors in the Netherlands from 1988 to 1999. It contributes to previous …
Replacement cost asset valuation and regulation of energy infrastructure tariffs
DJ Johnstone - Abacus, 2003 - Wiley Online Library
In Australia, access tariffs (rental charges) paid by third party users to the owners of energy
transmission assets (eg, gas pipelines) are determined by regulators on the basis of their …
transmission assets (eg, gas pipelines) are determined by regulators on the basis of their …
[BOOK][B] Value and profit: An introduction to measurement in financial reporting
G Whittington - 2017 - books.google.com
The measurement methods used in financial accounting affect our perception of the value
and performance of businesses by determining the amount of reported profit or loss and the …
and performance of businesses by determining the amount of reported profit or loss and the …
[HTML][HTML] Langzaam los van Limperg: 100 jaar denken over het winstbegrip
K Camfferman - Maandblad voor Accountancy en Bedrijfseconomie, 2024 - mab-online.nl
Dit artikel bespreekt hoe in het MAB in de afgelopen jaar 100 jaar geschreven is over het
winstbegrip. Het artikel laat zien hoe de bijdragen over dit onderwerp aanvankelijk sterk …
winstbegrip. Het artikel laat zien hoe de bijdragen over dit onderwerp aanvankelijk sterk …
[BOOK][B] Developments in country studies in international accounting-Europe
S Aisbitt, L Evans - 2004 - oro.open.ac.uk
This comprehensive volume presents a selection of country studies on European
Accounting published since 1995. It concentrates on financial accounting, but also gives …
Accounting published since 1995. It concentrates on financial accounting, but also gives …
[PDF][PDF] Brief Response to Questions Raised by the Productivity Commission
D Johnstone - 2001 - pc.gov.au
In Australia, the owners of energy transmission infrastructure assets (eg gas pipelines and
electricity grids) are natural monopolists safe from any practical economic risk of private …
electricity grids) are natural monopolists safe from any practical economic risk of private …
[PDF][PDF] オランダ・ハイネケン社の取替価値会計
久木田重和 - 2007 - repository.tku.ac.jp
られた 4). フィリップス社が取替価値会計から取得原価主義会計に移行した前後からオランダ企業
会計実践における取得原価主義会計指向性が一段と高まった. 取替価値会計を適用してきた企業 …
会計実践における取得原価主義会計指向性が一段と高まった. 取替価値会計を適用してきた企業 …
[CITATION][C] The regulation of energy utilities based on depreciated optimised replacement cost (DORC), valuation of assets
C Spence - 2004
[CITATION][C] Asset Valuation and Regulation of Energy Infrastructure Tariffs in Australia: The Use and Deficiencies of DORC
D Johnstone - University of Wollongong, 2001
[CITATION][C] Vervangingswaarde
TM Berkhout - 2004 - Kluwer