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紙図書
国立国会図書館
- 著者標目United States. Bureau of the Census.
紙図書
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- 一般注記Thesis (Ph.D.)--University of Connecticut, 2010 UMI no.: 34...
デジタル記事
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- 要約等...y uses ex ante cost-of-equity capital measures based on accounting valuation models to assess the risk relevance of off-balance sheet operating leases. We investigate whether off-balance sheet operating leases have the same risk-rele...... ante measures of risk as a firm......-balance sheet capital leases. We also inve......isk perception of operating leases has changed i......ent years when off-balance sheet......ons in general and operating leases in particular......sed regulatory and investor scrut......firm’s ex ante cost-of-equity capital is positively ......inancial risk) and operating leve......resulting from capitalized off-balance sheet operati...
- 件名Economics, Econometrics and Finance (miscellaneous) Finance Accounting
- 参照Effects of recognition ve......sus disclosure of finance leases on audit fees and costs: Evidence fro......sus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan Does ......e from finance leases in Japan Does......sus disclosure of pension liabil......sus disclosure of finance leases: Evidence from Japan
紙図書
国立国会図書館全国の図書館
- 一般注記原タイトル: McGraw-Hill dictionary of scientific and technical terms. 5th ed
- その他のタイトルMcGraw-Hill dictionary of scientific and technical terms. 5th ed
デジタル記事
全国の図書館
- 要約等...zed items when the disclosures ar......ent estimates, and amenable to si....... For a sample of firms with both capital and operating leases, we find that......ed amounts for leases are generally reliable and that both recognized lease obligations and disclosed lease obligations ar......th proxies for costs of debt and equity. The magnitudes of these associations......fferent across accounting treatments, su......ized operating lease obligations and recognized capital lease obligations similarly into costs of capital. Conditioning on the reliability of as-if recognized operating lease obligations, w...... difference in the association between recognize...
- 件名Economics and Econometrics Finance Accounting
- 参照Effects of recognition ve......sus disclosure of finance leases on audit fees and costs: Evidence fro......sus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan Does ......e from finance leases in Japan Does......sus disclosure of pension liabil......sus disclosure of finance leases: Evidence from Japan
紙図書
国立国会図書館全国の図書館
- 並列タイトル等（連結）Handbook of Infrastructure Planning and Management
- 並列タイトル等Handbook of Infrastructure Planning and Management
- 典拠情報（Author Heading/「を見よ」参照）... Japan Society of Civil Engineer...... Japan Society of Civil Engineer...... Japan Society of Civil Engineers JSCE
紙デジタル博士論文障害者向け資料あり
インターネットで読める国立国会図書館
- 目次・記事...原則･会計公準 1.会計基準(Accounting Standards) 2.会計原則(Accounting Principles) 3.会計公準(Accounting Postulates) 第2......mon Law) 3.衡平法(Equity Law) 第2節 判例法と会......得論(Accretion Profitによる配当適否) 6.複会......償金収入) 9.資本積立金論(Capital reserve) 第2節 配......準論(Divisible profit) 1.諸説((A)(B)...... 第1節 目的理念(true and fair view:TFV)......書総括(1990～1991)(Accounting Standard 1990/91) 1.......ry foreword to the Statement of Standard Accounting Practice:EF･SS......旨｣ 第1号｢関連会社会計｣(Accounting for associated......開示｣(Disclosure of acccunting pol......｢国庫補助金の会計処理基準｣(Accounting treatment of government gra......) 第5号｢付加価値税会計｣(Accounting for value added tax) 第6号｢異常損益...
紙雑誌
全国の図書館
- 目次・記事Accounting for leases Deferral of the effective date of certain accounting requirements f...... pension plans of state and local governme......: an amendment of FASB statement no. 35 Accounting and reporting by i......tion contracts and for realized gains and losses from the sale of investments : December 1987 Accounting for income taxes -- deferral of the effective date of FASB statement......: an amendment of FASB statement no. 96 Capitalization of interest cost in situations ......mpt borrowings and certain gifts and grants : June ......: an amendment of FASB statement......1979 Inventory costs : an amendment of ARB no. 43...
- 関連情報Accounting for leases Deferral of the effective date of certain accounting requirements f...... pension plans of state and local governme......: an amendment of FASB statement no. 35 Accounting and reporting by i......tion contracts and for realized gains and losses from the sale of investments : December 1987 Accounting for income taxes -- deferral of the effective date of FASB statement......: an amendment of FASB statement no. 96 Capitalization of interest cost in situations ......mpt borrowings and certain gifts and grants : June ......: an amendment of FASB statement......1979 Inventory costs : an amendment of ARB no. 43...
紙図書
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- 目次・記事Recognition by lessees of assets and liabilities arising under lease contracts Busi......) : subsequent accounting for an indemni...... recognized at the acquisition date as a result of a government-a......ed acquisition of a financial in......cial reporting and changing prices Accounting and reporting by i......tion contracts and for realized gains and losses from the sale of investments : ......ning SEC staff accounting bulletins Accounting for certain li......ure or removal of long-lived ass......e advance fees Accounting for income taxes -- deferral of the effective date of FASB statement......: an amendment of FASB statement no. 96 Propose...
- 関連情報Recognition by lessees of assets and liabilities arising under lease contracts Busi......) : subsequent accounting for an indemni...... recognized at the acquisition date as a result of a government-a......ed acquisition of a financial in......cial reporting and changing prices Accounting and reporting by i......tion contracts and for realized gains and losses from the sale of investments : ......ning SEC staff accounting bulletins Accounting for certain li......ure or removal of long-lived ass......e advance fees Accounting for income taxes -- deferral of the effective date of FASB statement......: an amendment of FASB statement no. 96 Propose...
紙図書
全国の図書館
- 目次・記事A study of the effects of price-level adjustments on the income statements of bankrupt compa......tain divergent accounting principles in West Germany, the United Kingdom, and the United States The equity method of accounting and unconsolidated...... investigation of a bankruptcy p......nges in ratios and information measures The case for repor...... An evaluation of alternative ap......ches to lessee accounting in the context of risk assessmen......tituency based accounting policy : a mul...... investigation and analysis of the usefulness of selected revis......concept, form, and content of the statement of changes in finan...
- 関連情報A study of the effects of price-level adjustments on the income statements of bankrupt compa......tain divergent accounting principles in West Germany, the United Kingdom, and the United States The equity method of accounting and unconsolidated...... investigation of a bankruptcy p......nges in ratios and information measures The case for repor...... An evaluation of alternative ap......ches to lessee accounting in the context of risk assessmen......tituency based accounting policy : a mul...... investigation and analysis of the usefulness of selected revis......concept, form, and content of the statement of changes in finan...
紙図書
全国の図書館
- 目次・記事Industrial innovation and international ......ce Forty years of normative portfolio theory : issues, controversies, and misconceptions......ncial markets, and economic development : the experience of Mexico Economi......: consequences of the oil price decline Canada at the crossroads : e......itical economy Capital market equilibrium and corporate fina......ation analysis and immunization E......ent, planning, and the multinational ......ernal issues : theory and practice Polic......ce depletion : the case of mercury Personal injury and wrongful death......logue Dynamics of forecasting fi......ncial cycles : theory, technique, and implementa...
- 関連情報Industrial innovation and international ......ce Forty years of normative portfolio theory : issues, controversies, and misconceptions......ncial markets, and economic development : the experience of Mexico Economi......: consequences of the oil price decline Canada at the crossroads : e......itical economy Capital market equilibrium and corporate fina......ation analysis and immunization E......ent, planning, and the multinational ......ernal issues : theory and practice Polic......ce depletion : the case of mercury Personal injury and wrongful death......logue Dynamics of forecasting fi......ncial cycles : theory, technique, and implementa...
- 並列タイトル等Contemporary studies in economics and financial analysis
紙図書
全国の図書館
- 目次・記事Transcript of public hearing......, 1974 Letters of comment submitted in respect of the FASB Exposure Draft, Deferal of the Effective Date of Recognition of Depreciation by Not-for-Profit Organization......d June 6, 1988 Accounting for involuntary conversion of nonmonetary as......interpretation of APB opinion no. 29 Offsetting of amounts relate......ain repurchase and reverse repurc......interpretation of APB opinion no. 10 and a modification of FASB interpret......xtinguishments of debt made to s......: an amendment of FASB statement......ion when right of return exists ......g for segments of a business enterprise Transcr...
- 関連情報Transcript of public hearing......, 1974 Letters of comment submitted in respect of the FASB Exposure Draft, Deferal of the Effective Date of Recognition of Depreciation by Not-for-Profit Organization......d June 6, 1988 Accounting for involuntary conversion of nonmonetary as......interpretation of APB opinion no. 29 Offsetting of amounts relate......ain repurchase and reverse repurc......interpretation of APB opinion no. 10 and a modification of FASB interpret......xtinguishments of debt made to s......: an amendment of FASB statement......ion when right of return exists ......g for segments of a business enterprise Transcr...
紙図書
全国の図書館
- 目次・記事Catalog of long term leases in Detroit Pr......stments Effect of the foreign market on the growth and stability of the American autom......dustry Control of the retail units of chain stores D......praisal before the fact Accelerat......in liquidity : the impact of inflation on m......m prices under the NRA Working capital classification Performance of department sto......ent store merchandising The marketing of automotive par......discrimination and marketing mana......ment Long term leases : problems of taxation, finance and accounting Problems of hospital manag......l reference to the University of Michigan hospital Industrial ...
- 関連情報Catalog of long term leases in Detroit Pr......stments Effect of the foreign market on the growth and stability of the American autom......dustry Control of the retail units of chain stores D......praisal before the fact Accelerat......in liquidity : the impact of inflation on m......m prices under the NRA Working capital classification Performance of department sto......ent store merchandising The marketing of automotive par......discrimination and marketing mana......ment Long term leases : problems of taxation, finance and accounting Problems of hospital manag......l reference to the University of Michigan hospital Industrial ...
紙図書
全国の図書館
- 目次・記事...ting viewpoint The emergence of income reporti......storical study The effects of data-processin......ice bureaus on the practice of public accounting Bank administered pooled equity funds for empl......rginal aspects of management pra......ics A selected and annotated bibl......gement History of public accounting in the United States ......mic simulation of physical distr......ments analysis of the accounting for corporate income taxes The automotive career of Ransom E. Olds......ent store merchandising in changi......s Elementary mathematics of linear programming and game theory Managerial motivation and compensation : a selection of...
- 関連情報...ting viewpoint The emergence of income reporti......storical study The effects of data-processin......ice bureaus on the practice of public accounting Bank administered pooled equity funds for empl......rginal aspects of management pra......ics A selected and annotated bibl......gement History of public accounting in the United States ......mic simulation of physical distr......ments analysis of the accounting for corporate income taxes The automotive career of Ransom E. Olds......ent store merchandising in changi......s Elementary mathematics of linear programming and game theory Managerial motivation and compensation : a selection of...
紙図書
全国の図書館
- 目次・記事...d system Angel capital : how to raise......-stage private equity financing Valu......rgers, buyouts and restructuring ......rational minds and markets The simple rules of risk : revisiting the art of financial risk......isk management and financial inst......raged buyouts, and mergers & acqu......ing : products and processes in p......ities : understanding the bond market Handbook of asset and liability mana......: bonds, swaps and other derivatives I......isk modeling : the fixed income v......se Essential mathematics for mark......isk management The handbook of risk Internati......mic indicators and central banks Principles of I...
- 関連情報...d system Angel capital : how to raise......-stage private equity financing Valu......rgers, buyouts and restructuring ......rational minds and markets The simple rules of risk : revisiting the art of financial risk......isk management and financial inst......raged buyouts, and mergers & acqu......ing : products and processes in p......ities : understanding the bond market Handbook of asset and liability mana......: bonds, swaps and other derivatives I......isk modeling : the fixed income v......se Essential mathematics for mark......isk management The handbook of risk Internati......mic indicators and central banks Principles of I...
紙図書
全国の図書館
- 目次・記事...rkt Management accounting & control scales handbook Der Verkau......IFRS for small and medium-sized e...... : structuring the transition pro......ervice quality and management Int......ung in Deutschland, USA und Europ......olg und Target costing Koodination...... in Ostdeutschland : eine politök......alyse der Treuhandanstalt Effizie......agsteuer- und handelsrechtliche F......lue in mittelständischen Wachstum......rategische Instandhaltung mobiler......n Moralisches Handeln von Unterne......ure in mergers and acquisitions :......en : ressourcentheoretische Unter......rincipal-Agent-Theorie Unternehme......nen in Deutschland : Voraussetzungen und Verbrei...
- 関連情報...rkt Management accounting & control scales handbook Der Verkau......IFRS for small and medium-sized e...... : structuring the transition pro......ervice quality and management Int......ung in Deutschland, USA und Europ......olg und Target costing Koodination...... in Ostdeutschland : eine politök......alyse der Treuhandanstalt Effizie......agsteuer- und handelsrechtliche F......lue in mittelständischen Wachstum......rategische Instandhaltung mobiler......n Moralisches Handeln von Unterne......ure in mergers and acquisitions :......en : ressourcentheoretische Unter......rincipal-Agent-Theorie Unternehme......nen in Deutschland : Voraussetzungen und Verbrei...
紙図書
全国の図書館
- 目次・記事The voices of African American women : the use of narrative and authorial voice in the works of Harriet Jacobs......Neale Hurston, and Alice Walker F......ural Meyerhold and his set designers Authority and obedience : Ro......rn Japan Villasandino y su hablan......opian colleges The return of the gods : a philosophical/theological reappraisal of the writings of Ernest Becker ......cealed defense of the mother world A Beeth......mance practice and the piano sonata, ......s 111 Anger in the Old Testament The co-existence of God and evil Critical theoretical inquiry on the notion of act in the metaphysics of Aristotle and Saint Thomas Aq...
- 一般注記...axson languade and Literature" (v......glish language and Literature" (v......: Anthropology and sociology), 07...... (series XXVI, Theater arts), 07421923 (series X...
- 関連情報The voices of African American women : the use of narrative and authorial voice in the works of Harriet Jacobs......Neale Hurston, and Alice Walker F......ural Meyerhold and his set designers Authority and obedience : Ro......rn Japan Villasandino y su hablan......opian colleges The return of the gods : a philosophical/theological reappraisal of the writings of Ernest Becker ......cealed defense of the mother world A Beeth......mance practice and the piano sonata, ......s 111 Anger in the Old Testament The co-existence of God and evil Critical theoretical inquiry on the notion of act in the metaphysics of Aristotle and Saint Thomas Aq...
紙図書
全国の図書館
- 目次・記事...publik Deutschland Verwaltungsger......wendige Eigenständigkeit? Quality......publik Deutschland : hemmende und......Basis der Verständigung : Chr. F. Gellerts Brieftheorie Intention in action : the philosophy of G.E.M. Anscomb......stinkt der Verwandtschaft : Heinr......zgeschichten Luthers Stellung zum......ches Ethos im Wandel : zum erzieh......hen Selbstverständnis in der Bund......publik Deutschland nach 1945 Der ......publik Deutschland Religiöse Rede als Sprachhandlung : eine Unt......Modernisierungstheorie) : Am Beis......solving models of scientific dis......hriften der Goethezeit : exemplar......ungen Überhangmandat und Gleichheit der Wahl : e...
- 一般注記...ttérature allemandes = German language and literature ISS......oire = History and allied studies......ged: Economics and management = V......alian language and literature ISS......saxon language and literature ISS...... 23: 07213409: Theologie = Théologie = Theology ISSN for ......caines = Asian and African studie......'art = History of art ISSN for s...... 30: 07213662: Theatre-, Film- un......ssenschaften = Théâtre, cinéma, télévivion = Theatre, film and television ISSN for subser. 3...
- 関連情報...publik Deutschland Verwaltungsger......wendige Eigenständigkeit? Quality......publik Deutschland : hemmende und......Basis der Verständigung : Chr. F. Gellerts Brieftheorie Intention in action : the philosophy of G.E.M. Anscomb......stinkt der Verwandtschaft : Heinr......zgeschichten Luthers Stellung zum......ches Ethos im Wandel : zum erzieh......hen Selbstverständnis in der Bund......publik Deutschland nach 1945 Der ......publik Deutschland Religiöse Rede als Sprachhandlung : eine Unt......Modernisierungstheorie) : Am Beis......solving models of scientific dis......hriften der Goethezeit : exemplar......ungen Überhangmandat und Gleichheit der Wahl : e...
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