TAILIEUCHUNG - Farm Accounting Data Network An A to Z of methodology

This paper focuses on the relations between corporate ownership structure and the quality of accounting information in seven East Asian economies excluding Japan. More specifically, we use the informativeness of accounting earnings to investors as a measure of the quality of accounting information. We develop two complementary arguments pertaining to the relations between ownership structure and earnings informativeness. The first argument is related to the entrenchment effect of ownership concentration (Morck, Shleifer, and Vishny, 1988). Corporate ownership is highly concentrated in East Asia. As the controlling owners are entrenched by their effective control of the firms, their decisions that deprive the rights of minority shareholders are often uncontestable. | Farm Accounting Data Network An A to Z of methodology Version 04 11 2010 23 14 03 A to Z Concept of Farm Accountancy Data Network of the European Union. Data are confidential Liaison Agencies collect data List and address of Liaison Agencies Methodology Standard Results Reimbursement by the Commission FADN is principally concerned with agriculture FADN is guided by a Committee Founding legislation Methodology. Defining the field of observation The universe of farms The field of observation consists of commercial farms The economic size of farms Standard Gross Margins and European Size Units Region codes of Member States Procedure for determining farm size in ESU Delimitation of the field of observation Selecting the sample of farms from FADN s field of observation Member States conduct their own selection Stratification The universe and field of observation represented as a matrix of cells Determining the optimal size of the sample The extent to which the sample is random Selection plans The size of the FADN sample Weighting system of EU-FADN results The need for a weighting system Information on the field of observation The aggregation of cells Collection. Collection of data from farms Responsibility rests with Liaison Agencies of the Member States Confidentiality is maintained Time period for data collection Accounting years for Member States 1 94 The Farm Return The source of data at farm level Organisational structure for data collection Ensuring the high quality of FADN data. The need for quality control Quality control procedures followed by Liaison Agencies Quality control procedures implemented by the Commission Timetable for quality control and calculation of standard results Diffusion What are Standard Results The definition of variables Financial variables expressed in EUR ECU Conversion rate Standard groupings Publications Contributions FADN public database. Report by theme Legal basis. EUR-Lex Other useful information Definitions of Variables Annex. .

• Kế toán - Kiểm toán
• complete protection
• Confidence always
• Ensures systems
• Self Reported Pirates
• Emerging Economies
• Exert Greater Influence
• Eliminate additional
• one decision
• one purchase