Journal ArticleDOI
Financial accounting and reporting in Finland
TLDR
In this paper, the authors present a review of the financial accounting and reporting in Finland, focusing on the following topics: financial accounting, reporting, tax, and tax law in Finland.Abstract:
(1993). Financial accounting and reporting in Finland. European Accounting Review: Vol. 2, No. 3, pp. 592-602.read more
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Financial accounting developments in the European Union: past events and future prospects
TL;DR: The decision of the European Union (EU) to oblige listed European companies to establish their consolidated financial statements according to IFRS (IAS) represents a preliminary peak in the internationalization process of financial accounting in Europe as mentioned in this paper.
Capital Structure and Profitability of Nigerian Quoted Firms: The Agency Cost Theory Perspective
TL;DR: In this article, the authors examined capital structure and profitability of the Nigerian listed firms from the agency cost theory perspective with a sample of seventy (70) out of population of two hundred and forty-five firms listed on the Nigerian change (NSE) for a period of ten (10) years: 2000 - 2009 with the aid of the NSE Fact Book covering the period under review.
Journal ArticleDOI
Profitability, Liquidity and Solvency of Wood Harvesting Contractors in Finland
TL;DR: In this paper, the authors studied the financial data of 1,060 Finnish wood harvesting contractors from the period 2001 to 2007 using the ‘closing of the accounts’ data, and found that the median profit of the smallest enterprises tends to be negative, which means that enterprise capital will be consumed and many enterprises are at risk of failure.
Journal ArticleDOI
Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.
Markku Vieru,Hannu J. Schadewitz +1 more
TL;DR: In this paper, the authors analyzed how a major accounting change from local GAAP to International Financial Reporting Standards (International Financial Standards) affects the audit and non-audit fees paid to auditors.
Journal ArticleDOI
Alignment of performance metrics in a multi-enterprise agribusiness: Achieving integrated autonomy?
Kim P. Bryceson,Geoff Slaughter +1 more
TL;DR: In this article, a case study approach involving a participative action research component was used to examine the disconnect between internal business unit (operational) goals and overall corporate (strategic) goals, and to develop a conceptual performance assessment model addressing both operational and strategic contexts.
References
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International Classification of Financial Reporting
TL;DR: The International Classification of Financial Reporting (ICFR) as mentioned in this paper examines the causes and nature of the different practices of financial reporting and offers a critical analysis of the attempts of other researchers to discern an order in the variety of accounting practices.