Narrow search
Showing 1 - 10 of 112
Cover Image
Human Capital Components: Traditional and Alternative Approaches
Melnychuk, Dmytro - In: Accounting and Finance (2014) 1, pp. 144-148
Despite more than half-century history of the 'human capital' concept a lot of questions about the internal structure of human capital still remain open. The article covers the issue of specifying the list of human capital components. The study has emphasized that depending on the nature and set...
Persistent link: https://www.econbiz.de/10010755975
Cover Image
Human Capital Components: Traditional and Alternative Approaches
Melnychuk, Dmytro - In: Accounting and Finance (2014) 1, pp. 144-148
Despite more than half-century history of the 'human capital' concept a lot of questions about the internal structure of human capital still remain open. The article covers the issue of specifying the list of human capital components. The study has emphasized that depending on the nature and set...
Persistent link: https://www.econbiz.de/10010757209
Cover Image
Farm Productivity Depending on Economic Size
Wasilewski, Miroslaw; Felczak, Tomasz - In: Accounting and Finance (2013) 3, pp. 113-117
In the study, effectiveness of functioning of individual farms varying in terms of economic strength was measured using the residual income formula. The values used have been obtained from the European data collection system - Farm Accountancy Data Network for year 2011. The study encompassed...
Persistent link: https://www.econbiz.de/10010700237
Cover Image
Evolution of the Concept of Profit: Theoretical Aspect
Dynko, Inna - In: Accounting and Finance (2013) 2, pp. 128-133
Profit is the general index summing up the outcomes of company industrial and economic activity and evaluating its … efficiency. To reveal the point of profit one should consider its formation and evolution as well as contemporary scientists …' insight into the concept. The article covers the formation of profit in the context of economic historical development …
Persistent link: https://www.econbiz.de/10010843607
Cover Image
Diagnostics and Management of Company Financial Potential
Hudz, Olena - In: Accounting and Finance (2015) 1, pp. 71-76
Financial potential is a complicated dynamic system whose elements are interconnected and interdependent. Each element depends on the level of company development, competitive position, capability to attract and combine individual types of financing sources, management system efficiency. The...
Persistent link: https://www.econbiz.de/10011268354
Cover Image
Ways to Maximize Public Revenues from Travel Industry
Tomnyuk, Tetyana - In: Accounting and Finance (2015) 1, pp. 114-119
The article is devoted to identification of the ways to increase public revenues from travel industry. The factors are defined which determine formation of national income from tourism. Individual trends of tourism in Ukraine are analyzed. The rating of Ukraine is set among European countries in...
Persistent link: https://www.econbiz.de/10011268361
Cover Image
Financial Statements in Providing Financial Security of Agricultural Enterprises
Vdovenko, Olha - In: Accounting and Finance (2014) 1, pp. 78-81
In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures...
Persistent link: https://www.econbiz.de/10010755967
Cover Image
Financial Statements in Providing Financial Security of Agricultural Enterprises
Vdovenko, Olha - In: Accounting and Finance (2014) 1, pp. 78-81
In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures...
Persistent link: https://www.econbiz.de/10010757217
Cover Image
Factoring as a Form of Accounts Receivables Re-financing
Hovorushko, Tamara; Sytnyk, Inna; Stepanenko, Kateryna - In: Accounting and Finance (2012) 4, pp. 35-40
This article covers the essence of factoring. The need for its use by Ukrainian businesses for the purpose of quick debt recovery was identified. Increasing of competitiveness and efficiency of management of all kinds of resources is rather significant for successful business development in...
Persistent link: https://www.econbiz.de/10010633731
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