Showing 1 - 10 of 236
English Abstract: The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The...
Persistent link: https://www.econbiz.de/10012964586
Advances in IT, changes in the organizational structures of companies, the growth of the services sector, and new forms of organising work are factors that have contributed to the growth of self-employment. In Spain individual entrepreneurs with no salaried workers account for most of the...
Persistent link: https://www.econbiz.de/10005169746
This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting … aim is to determine the circumstances under which the joint accounting option is preferable to separate accounting, on the …
Persistent link: https://www.econbiz.de/10005169769
Persistent link: https://www.econbiz.de/10011300719
Persistent link: https://www.econbiz.de/10012288253
interpreted as an auditor passivity against the accounting conservatism and a learning effect on the client, which increases the …
Persistent link: https://www.econbiz.de/10012286569
for transactions made with cryptocurrencies, and its application in Accounting and in the verification of accounting …
Persistent link: https://www.econbiz.de/10012858642
communication of accounting information through the Internet. Our main conclusion is that, regardless of its impact on the …
Persistent link: https://www.econbiz.de/10012858701
Spanish Abstract: La adopción de las Normas Internacionales de Información Financiera (NIIF) a nivel mundial, ha sido factor de una mayor divulgación de información financiera. La teoría señala que las empresas de mayor tamaño y rentabilidad tienen más incentivos de divulgar una...
Persistent link: https://www.econbiz.de/10013248380
Spanish Abstract: El uso de dividendos potenciales en la valoración de empresas y proyectos implica la entrega de los fondos registrados en la partida Disponible e Inversiones temporales a los accionistas aun cuando en la realidad no suceda. Valorar los flujos de una empresa de esta forma puede...
Persistent link: https://www.econbiz.de/10013065262