The current value-based balance sheet in the context of east Asian colonial management: the case of the Oriental Colonization Company

2010 ◽  
Vol 20 (3) ◽  
pp. 271-301 ◽  
Author(s):  
Masayoshi Noguchi ◽  
Eri Kanamori
Keyword(s):  
East Asian ◽  
Balance Sheet ◽  
Current Value

Institutional Environment, Ownership, and Disclosure of Intangibles: Evidence from East Asia

2013 ◽  
Vol 13 (1) ◽  
pp. 33-59 ◽  
Author(s):  
Akmalia M. Ariff ◽  
Steven F. Cahan ◽  
David M. Emanuel
Keyword(s):  
East Asia ◽  
Institutional Environment ◽  
Value Relevance ◽  
East Asian ◽  
Balance Sheet ◽  
Asian Countries ◽  
Voluntary Disclosures ◽  
Country Level ◽  
Income Statement ◽  
Director Ownership

ABSTRACT This paper examines the value relevance of voluntary disclosures about intangibles in eight East Asian countries, and the effect of variation in company-level and country-level governance on the valuation of these disclosures. Using Easton and Sommers' (2003) deflated valuation approach in analyses involving 459 companies, we find that the voluntary disclosures are value relevant, over and above the numbers in the balance sheet and income statement. We also find that the value relevance of these disclosures is conditional on the level of director ownership and the strength of the institutional features of a country.

The Balance Sheet Effects and Macroeconomic Development in the Pacific Region

2007 ◽  
Vol 6 (1) ◽  
pp. 101-129
Author(s):  
Akira Kohsaka ◽  
Masahiro Enya
Keyword(s):  
East Asia ◽  
Structural Changes ◽  
East Asian ◽  
Asset Price ◽  
Market Price ◽  
Balance Sheet ◽  
Asset Market ◽  
Pacific Region ◽  
Event Analysis ◽  
The Pacific

This paper focuses on balance sheet adjustments across the recent boom–bust cycles in the Pacific region along with structural changes in sectoral balance sheets and policy environments. Comparing empirical regularities across industrial as well as East Asian countries over the past decades, our analysis shows that asset price busts and concurrent macroeconomic developments in East Asia share some common patterns, identified using event analysis, with industrial economies. Regarding the macroeconomic impact of asset market price busts, we generally observed qualitatively similar features between industrial countries and East Asian emerging markets. Major differences between the two groups appear in the magnitude of swings and the speed of recoveries of the key macroeconomic variables. Negative impacts on investment were stronger in East Asia, but quicker recoveries were their features, whereas private consumption was commonly rather robust to asset market turmoil.

scholarly journals KEADILAN DAN KEBENARAN PERSPEKTIF AKUNTANSI SYARIAH

IQTISHODUNA ◽  
2011 ◽  
Vol 2 (2) ◽  
Author(s):  
Ahmad Fahrudin A, SE., MM.,
Keyword(s):  
Cash Flow ◽  
Balance Sheet ◽  
Value Added ◽  
God's Will ◽  
Current Value ◽  
Cash Flow Statement ◽  
Accounting Report ◽  
Islamic Values ◽  
Report Design

Accounting with Islamic values based on the justice and truth that is in line with al-Qur’an and al-Hadist is a reality that should be achieved because Islamic networking in Syariah is not merely summarizing God’s will. It is because the first Syariah source is God’s words (al-Qur’an). This ‘Tauhid’ belief is alive in Syariah and in an Islamic community. It is known that ‘Tauhid’ does not separate between social and spiritual lives. Accounting formula based on the justice and truth must reflect some items below: First, all of the corporation and organization elements had by the Moslems must reflect ‘zakat’; Second, Syariah Accounting must be characterized by ‘zakat’ and ‘amanah oriented’; Third, the accounting report design must cover some elements as cash-flow statement, current value balance sheet, and shariate value added statement (SVAS)    

Life Insurance Accounting at Current Values: A Danish View

1997 ◽  
Vol 3 (3) ◽  
pp. 655-673 ◽  
Author(s):  
H. Ramlau-Hansen
Keyword(s):  
Life Insurance ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Present Value ◽  
Numerical Examples ◽  
Key Indicator ◽  
Financial Strength ◽  
Current Value ◽  
Technical Basis

ABSTRACTTraditional life insurance accounting standards rely on various types of book and cost values, the result being that the income and balance sheet statements do not necessarily give a true and transparent picture of the result of the life business. As examples, assets are typically stated at a mix of cost, current and amortised cost values, whereas life insurance provisions are calculated according to the approved technical basis.In this paper, it is suggested that this deficiency can be corrected by preparing life insurance accounts at current value. The proposed method implies that the life insurance provisions shall amount to the present value of the company's net liabilities to the policyholders including a provision for future bonus distribution. Moreover, any unrealized investment reserves are thrown into light, and it is shown how a bonus equalization provision at current value may serve as a key indicator of the financial strength of the company.The method has been designed primarily for the Danish market, but aspects of the method should be of relevance more widely.Finally, the results are illustrated by a number of numerical examples.

Maxims of Foreign Policy

Itinerario ◽  
2000 ◽  
Vol 24 (2) ◽  
pp. 62-79
Author(s):  
W.J. Boot
Keyword(s):  
Foreign Policy ◽  
Sixteenth Century ◽  
Foreign Relations ◽  
East Asian ◽  
Modern Period ◽  
Cultural Sphere ◽  
Japanese Identity

In the pre-modern period, Japanese identity was articulated in contrast with China. It was, however, articulated in reference to criteria that were commonly accepted in the whole East-Asian cultural sphere; criteria, therefore, that were Chinese in origin.One of the fields in which Japan's conception of a Japanese identity was enacted was that of foreign relations, i.e. of Japan's relations with China, the various kingdoms in Korea, and from the second half of the sixteenth century onwards, with the Portuguese, Spaniards, Dutchmen, and the Kingdom of the Ryūkū.

Sign in / Sign up

Export Citation Format

Share Document