Purpose The objective of this paper is to investigate the validity of stock valuation theories
and their forecasting ability by conducting an empirical study. It employs four most commonly …

Las entidades de crédito cotizadas españolas han venido aplicado las NIIF desde el
ejercicio 2005. La implementación de las NIIF conllevó la aplicación del modelo de valor …

Non-financial performance is considered to be as much important, as financial results. The
significance of non-financial measures will grow, considering the new requirements of the …

This paper discusses about the adoption of International Financial Reporting Standards
(IFRS) by the Nigerian financial institutions. Nigeria have been using domestic accounting …

Purpose In the process of harmonizing International Accounting Standards (IAS/IFRS),
scholars and standard setters still need to overcome unresolved issues related to both …

This dissertation focuses on the nature of accounting goodwill. Through a tetralogy of
studies, I propose an alternative approach to the nature of goodwill, which considers an …

This paper aims to determine the contribution of Italian pioneers of'Economia Aziendale'to
the debate on goodwill. The relations between Italian pioneers' thoughts and modern …

This chapter addresses the gap by identifying and analyzing present knowledge on
accounting and control in banks, examines how this research has developed over the time …

We examine whether and how non‐traditional banking activities affect the quality of banks'
financial reporting. We find that a bank's ratio of non‐interest income (derived from non …

Motivation of the paper relies on the ongoing money laundering scandal on major Nordic
banks and its impact on the smaller banks in the region. The paper focuses on finding the …