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The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting...
Persistent link: https://www.econbiz.de/10009650800
The present study has as main objective to reflect the state of literature regarding free cash flow, and to withdraw the main pro's and con's in order to create an objective image upon this indicator. The main idea generating this research was the growing interest on cash flow reporting. As many...
Persistent link: https://www.econbiz.de/10009650805
The aim and the central topic of this research is the understanding of the importance of Sustainable growth strategy approach as a driver to achieving top-line growth and bottom-line results. The main contributions of this line of research are to demonstrate the idea that the sustainability...
Persistent link: https://www.econbiz.de/10009650810
The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...
Persistent link: https://www.econbiz.de/10009650811
The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization. Currently, the hospitality industry does not only face the challenges of the economic crisis but the changes in the market, the consumers'...
Persistent link: https://www.econbiz.de/10009650817
The scope of this theoretical research is to outline recommendations for improving the complex process of detection of accounts manipulation. In this respect we turned to the previous literature and assessed empirical studies in order to be able to develop a robust model for understand the...
Persistent link: https://www.econbiz.de/10009650819
The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility. On this purpose we assume some proposals...
Persistent link: https://www.econbiz.de/10009650826
Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for...
Persistent link: https://www.econbiz.de/10009650833
In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...
Persistent link: https://www.econbiz.de/10009650838
The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and the Intellectual Capital Report (ICR) in managing and reporting intangibles. Unlike the majority of IC scholars the author, and consistently with Bukh et al. (2005), the author...
Persistent link: https://www.econbiz.de/10009650854