Narrow search
Showing 1 - 10 of 123
Cover Image
Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry
Goel, Sandeep - In: Accounting and Finance (2014) 3, pp. 29-35
Creative Accounting has always been a subject of prime interest for shareholders' wealth. Over the years, it has diversified into various forms and sizes. The present study contributes by analyzing the creative accounting practices of the select companies in hotel sector in India, untouched so...
Persistent link: https://www.econbiz.de/10010937917
Cover Image
Scientific Principles of Accounting Personnel Management in Schools and Management Theories
Metelytsia, Volodymyr - In: Accounting and Finance (2013) 2, pp. 25-36
Based on historical analysis of management thought, general classification of science schools and management theories … has been made aimed at defining tools that would enable agricultural company management organize accounting on its own …. Management hierarchy model has been proposed, where the high level of accounting service is in horizontal coordination with the …
Persistent link: https://www.econbiz.de/10010682939
Cover Image
Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital
Kineva, Tetyana - In: Accounting and Finance (2014) 4, pp. 34-40
priority task for information and analytical support of process management for development and use of livestock sector … biological capital is to meet the information needs of users of different management levels. For this reason it is necessary to … problems of the management process of livestock biological capital reproduction, but also covering the strategic goals of the …
Persistent link: https://www.econbiz.de/10011122293
Cover Image
Management of Agricultural Enterprise Cash Flows
Kucherenko, Tamara; Tkachuk, Inna - In: Accounting and Finance (2014) 2, pp. 102-107
kind of resources, their movement servicing all management operational processes. The article is covers the development of … cash management algorithm in agricultural enterprise. The author has worked out the algorithm for determining the … efficiency of cash management in agricultural enterprise. As the basis of the algorithm the income approach and discounted cash …
Persistent link: https://www.econbiz.de/10010793902
Cover Image
Do Accounting Information and Market Environment Matter for Cross-Asset Predictability?
Thakerngkiat, Narongdech; Nguyen, Harvey; Nguyen, Nhut H.; … - 2021
This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...
Persistent link: https://www.econbiz.de/10013245224
Cover Image
Accounting Support of Biological Capital Use
Kaminska, Tetyana - In: Accounting and Finance (2014) 3, pp. 36-41
The Article is devoted to developing basic principles of accounting of biological capital used in agriculture. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of Ukrainian and foreign scientists who conduct theoretical and...
Persistent link: https://www.econbiz.de/10010937904
Cover Image
Place and Role of Accounting in Management of Budgetary Institutions
Firer, Danyyil - In: Accounting and Finance (2014) 3, pp. 77-84
institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management … role of accounting in the management of institutions is defined two levels of perception - technical (accounting as a … accounting in the management of budgetary institutions the article established the theoretical substantiation of the transition …
Persistent link: https://www.econbiz.de/10010937905
Cover Image
Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach
Vysochan, Oleh - In: Accounting and Finance (2014) 3, pp. 21-28
logistics department and accounting department at the request of management. The object of the study is the organizational basis …
Persistent link: https://www.econbiz.de/10010937906
Cover Image
Organization of Accounting of the Costs for Processing of Agricultural Products
Rozhelyuk, Viktoriya - In: Accounting and Finance (2014) 3, pp. 71-76
Accounting of processing of agricultural products is one of the most difficult areas in the system of accounting at a processing company. The article addresses the special characteristics of the process of accounting of costs associated with the processing of agricultural products by the...
Persistent link: https://www.econbiz.de/10010937909
Cover Image
Peculiarities of Preparation of Non-financial Corporative Reporting
Orlova, Nataliya - In: Accounting and Finance (2014) 3, pp. 65-70
The Article addresses the characteristics of implementation of international standards for non-financial reporting by foreign and domestic corporations. Considered are specific aspects of organizational principles of implementation and use of non-financial reporting as the main tool of socially...
Persistent link: https://www.econbiz.de/10010937911