Πλοήγηση ανά Συγγραφέα "Laskaridou, Ekaterini"
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Τεκμήριο Earnings management and impairment asset accounting: the case of Greek Stock Exchange companies(2011-08) Laskaridou, EkateriniThe purpose of this paper is twofold: (a) to bring about issues of impairment accounting in the earning management context (b) to examine, if there is an evidence of statistically significant relationship between impairment discretionary charges and firms’ earning experience. Problem statement: Under Impairment accounting standard (IAS 36), new requirements for asset impairment are provided to satisfying accrued loss amounts. Earning Management through the use of asset impairments within constrains of taking accounting process results to “income smoothing” manipulation representing a) an external demand to meet earnings forecasts b) internal demand for communicating board’ level performance. We expect to obtain a fair view of the earnings quality and provide an answer on the prevailing content of asset impairment. The sample constituted by 202 firms, listed in the Greek Stock Exchange Market on the basis of impairment observations. We analyze the earnings levels for two groups of companies, impairers and non- impairers in both 2005 and 2006 years. Results and Conclusion: Findings suggest (a) firms recording impairment charges possess lower earnings than do their counterparts not recording write downs and (b) the impairment losses are likely reported as timely opportunity to taking “big bath” and increasing future earnings. However we estimate that Greek firms’ operating performance is engaged more by earning adjustments to a) taxable environment and b) new accounting rules, than to liable income strategies.Τεκμήριο The importance of information through accounting practice in agricultural sector-European data network(2010) Vazakidis, Athanasios; Athianos, Stergios; Laskaridou, EkateriniPresent study investigated the gap between accounting practices and the magnitude role of accounting information in the agricultural sector. Problem statement: Factors for this gap are: Current general accounting rules do not reflect the particularities of farming, the need of farm management, rural development and sustainability. The introduction of International Accounting Standard 41 (IAS 41) by International Accounting Standard Committee, Approach: With the Farm Accounting Data Network (FADN) in Europe, could be key elements to improve the use of agriculture accounting. Results: After mandatory and optional adoption for listed and non-listed small size companies, of IAS’s respectively, by EU at 2005, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. Conclusion: FADN is an experienced data network, which could be a guide for implementing of IAS 41. Finally, we unfold IAS 41 statutory and FADN procedures grounding an informative frame for farm development policy.