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ТРЕНДОВЫЙ АНАЛИЗ ДЕНЕЖНЫХ ПОТОКОВ КАК СРЕДСТВО ИНФОРМАЦИОННОГО ОБЕСПЕЧЕНИЯ ПРОЦЕССА БЮДЖЕТИРОВАНИЯ В УПРАВЛЕНЧЕСКОМ УЧЁТЕ...
ЯКОВЛЕВИЧ, САЛЫГА СЕРГЕЙ; … - In: Бизнес Информ (2012) 3, pp. 178-187
В статье при помощи трендового анализа на основе движения денежных потоков по операционной, инвестиционной и финансовой деятельностей спрогнозировано...
Persistent link: https://www.econbiz.de/10011216449
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Politiques de Ventilation du Cash Flow des Societes: un Systeme D'equations Simultanees
Chateau, J.P. - Département de Sciences Économiques, Université de … - 1972
Persistent link: https://www.econbiz.de/10005353411
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Trend Analysis of Cash Flows as a Tool for Information Management Process of Budgeting in Management Accounting
Salyga Sergey Ya.; Zavadska Nataliya A. - In: Business Inform (2012) 6, pp. 178-187
In the article by means of analysis of trend on the basis of cash flow movement, to the basic activity, investing activity, financial activity, forecast is made the financial state of machine-building enterprise which it is suggested to examine from position of financial firmness.
Persistent link: https://www.econbiz.de/10010671861
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Predicting Corporate Failure: Empirical Evidence for the UK.
Neophytou, E.; Charitou, A.; Charalambous, C. - Economics Division, University of Southampton - 2001
The main purpose of this paper is the development and validation of a failure classification model for UK public industrial companies using current techniques: logit analysis and Neural Networks. Our dataset consists of 51 matched-pairs of failed and nonfailed UK public industrial firms over the...
Persistent link: https://www.econbiz.de/10005486647
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The implications of retained and distributed earnings for future profitability and stock returns
Papanastasopoulos, Georgios; Thomakos, Dimitrios; Wang, Tao - In: Review of Accounting and Finance 9 (2010) November, pp. 395-395
Purpose – The purpose of this paper is to examine the informational content of retained and distributed earnings for future profitability and stock returns. Design/methodology/approach – The paper utilizes firm-level cross-sectional persistent regressions, Mishkin's econometric framework and...
Persistent link: https://www.econbiz.de/10008830011
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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
FARCANE, Nicoleta; CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2012) (2012) 5(570), pp. 77-92
The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in …
Persistent link: https://www.econbiz.de/10011004882
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К ВОПРОСУ ПОСТРОЕНИЯ И СОПОСТАВЛЕНИЯ АЛГОРИТМОВ ФОРМИРОВАНИЯ БУХГАЛТЕРСКИХ И НАЛОГОВЫХ ПОКАЗАТЕЛЕЙ ФИНАНСОВОГО РЕЗУЛЬТАТА...
СЕРГЕЕВИЧ, НИКИТЕНКО НИКОЛАЙ - In: Вестник Адыгейского … (2012) 3, pp. 162-171
В настоящей работе разработаны и сопоставлены алгоритмы исчисления показателей финансового результата в бухгалтерском и налоговом учетах, а также определен и...
Persistent link: https://www.econbiz.de/10011231190
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Tax management and IFRS financial reporting synergies
Doukakis, Leonidas; Siougle, Georgia; Vrentzou, Eleni - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 223-238
This paper investigates whether taxes presented according to the IFRS financial statements convey value relevant … information. We ask the following questions: do taxes derived from published IFRS financial statements convey information on tax … planning policies and thus be used to predict future taxation? Are the IFRS deferred taxation treatments used as vehicles for …
Persistent link: https://www.econbiz.de/10010670424
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Profit and enterprise : the political economy of profit
Parker, David; Stead, Richard - 1991 - 1. [Dr.]
Persistent link: https://www.econbiz.de/10004096897
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A theory of profits
Wood, Adrian - 1975
Persistent link: https://www.econbiz.de/10004759811