Essays about: "Alexander Larin"

Found 1 essay containing the words Alexander Larin.

  1. 1. Diversity In Performance Reporting. Empirical Evidence From The London Stock Exchange Concerning The Classification Of Interest Components Within The Income Statement

    University essay from Göteborgs universitet/Graduate School

    Author : Joakim Hjälte; Alexander Larin; [2018-07-27]
    Keywords : Adjusted performance measures; EBIT; Performance reporting;

    Abstract : This study is motivated by the concerns of researchers, practitioners, and regulators regarding the drawbacks of non-statutory earnings subtotals. We investigate whether the flexibility in classifying subtotals within the income statement provided to managers under IFRS serves its intended purpose of facilitating the needs of investors. READ MORE