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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
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
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
The article revises the place and role of accounting and accountants as its speakers in the system of budgetary institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management of budgetary institutions is formed and, accordingly,...
Persistent link: https://www.econbiz.de/10010937905
Given the significant impact of logistics on the economy of tourism enterprises, important is to ensure the fullest use of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts logistics department and accounting department at the request...
Persistent link: https://www.econbiz.de/10010937906
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
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
Condominium is an organization established by the owners to promote the use of their own property and management, maintenance and use of common and general property. Condominiums in accordance with the laws are non-profit organizations. However, due to the involvement of such entities in the...
Persistent link: https://www.econbiz.de/10010937912
Reporting in the scientific plane is considered as one of the eight elements of the method of accounting, but in practice is an indispensable tool for summarizing the results of the financial and business operation of entities, as well as a major source of information in attracting investment....
Persistent link: https://www.econbiz.de/10010937914
Preparation of integrated reporting is an innovative way to represent a coherent and complete picture of the business in scopes of interconnection between the financial and non-financial information. Unlike the existing reporting system, the integrated reporting provides the stakeholders with...
Persistent link: https://www.econbiz.de/10010937915