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CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION
CHILAREZ, Dănuţ; ENE, George Sebastian - In: CrossCultural Management Journal (2014) 30, pp. 28-36
addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the … cash flows, that the management must take into account both the good informing of the information users through the … financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while …
Persistent link: https://www.econbiz.de/10010764471
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OPTIMIZATION OF FISCAL COSTS – THE SUBTLE LINE BETWEEN LEGAL AND ILLEGAL
POPA, Mihaela - In: Journal of Applied Economic Sciences 6 (2011) 4(18)/ Winter 2011, pp. 318-325
is one of the great challenges of a company’s management. The legal reduction of payments in the form of taxes and fees …
Persistent link: https://www.econbiz.de/10011139814
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OPTIMIZATION OF FISCAL COSTS INROMANIA’S COMPANIES
Popa, Mihaela - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 114-121
. Although fiscality imposes certain rules and procedures, it also provides the potentiality to choose among several variants …
Persistent link: https://www.econbiz.de/10010550590
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Performance Implications of Misalignment Among Business Strategy, Leadership Style, Organizational Culture and Management Accounting Systems
Jermias, Johnny - 2018
, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …
Persistent link: https://www.econbiz.de/10012930710
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Business Management in Pre-Industrial Europe
Kohn, Meir - 2003
This paper examines the management issues faced by a businessman in pre-industrial Europe and how he addressed those … issues. Management focused on four main areas - managing agents (personnel); financial management; risk management; and … information management (communications and accounting) …
Persistent link: https://www.econbiz.de/10014029888
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Tone Management and Stock Price Crash Risk
Reichmann, Doron - 2022
In this study, we examine whether and how tone management affects future stock price crash risk, measured as the … conditional skewness of firm-specific returns. We document a positive relationship between tone management and one … asymmetry, and higher earnings management constraints. Finally, descriptive analyses suggest that the level of tone management …
Persistent link: https://www.econbiz.de/10013294748
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News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1622-1626
The economical activity of transport fits within the broad category of services, but in terms of taxation, transport services are treated as an exception, compared to how services are approached in general. Among the categories of transportation services, intracommunitarian transport shows...
Persistent link: https://www.econbiz.de/10010632184
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CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE
MARCELA, BENGESCU; RALUCA, BENGESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 753-757
The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir
Persistent link: https://www.econbiz.de/10008511795
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ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE
Brabete, Valeriu - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9, pp. 20-27
Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...
Persistent link: https://www.econbiz.de/10005120951
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The taxing of the result, between the conformity and convergence of the accountancy
CHILAREZ, Danut; PERPELEA, Mircea - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2008) 7, pp. 89-95
accountancy and fiscality, appeared one of the most debated and sensitive issue regarding the application of international … conciliation. The most eloquent manifestation of the reconciliation between the accountancy and fiscality is represented by the one … conciliation between accountancy and fiscality are caused by the existence of book-keeping principles and fiscal rules which demand …
Persistent link: https://www.econbiz.de/10008556650