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,...

The need for development of company financial policy occurs when you require additional financial resources while attracting loans or investments to finance a new business, idea or a profitable investment project. The company financial policy determines the model and technology cooperation with...

The Articles highlights trends of small business innovation development at a regional level. Small business innovation structure has been analyzed for Lviv region; interactive procedures have been researched referring to cooperation between the parties interested in its development. The amount...

Involvement of credit investments in agriculture is essential for the development of agricultural enterprises. During activation of investment and crediting activities of banks, the agricultural enterprises must have characteristics of attractive objects for investment. The purpose of the...

The article is devoted to study of features and prerequisites of venture investing of business, possibilities of modern tools and technologies of risk financing of companies, and substantiation of recommendations for their efficient application in agrarian sector of national economy. Interaction...

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS...

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in on-line commerce. It has been found that incomes, outcomes and financial results being reflected in accounts are not distributed according to commercial activity areas. It...

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds for the Accounting Institution have been established that would determine its further development vector. Priorities in the Accounting Institution transformation management...

Overall usage of data collection and processing computer system, their increasing role in managerial procedure will obviously affect further development of accounting and its traditional paradigm. The objective of this article is the assessment of adequacy of accounting method principles and...

The Article provides grounds for the proposal of keeping biological assets accounts, their evaluation and reflection in financial statements. Based on existing analysis of plants and animals by the criteria influencing their accountability, the need for differentiation in accounting and...