The present paper investigates the EVA trend and its relationship with shareholders' value creation in corporate enterprises in India. Shareholders' value maximization is reflected in the market performance. The impact analysis of EVA on market price has been tested for nine years (2004-05 to...

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...

The article addresses the theoretical aspects of raising the level of socially responsible investing in Ukrainian companies for the purpose of implementation of the system of corporate social responsibility. Founded are the advantages of implementing the corporate social responsibility in the...

Government finance statistics is widely used to control the social and economic status of the society and carrying out analysis of economic processes occurring in the country. Globalisation processes and market economy condition require transition of the state finance statistics in Ukraine on...

The Article provides grounds for theoretical and methodological provisions of objective assessment of independent factors influencing formation of risk indicator for business risk occurrence. Scientific approaches to the concept of financial crisis in company activity and choice of methods for...

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 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...

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,...

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...

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...