The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory … accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least …, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis …

regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

creative, but legitimate, accounting techniques to enhance their reported profits. This article identifies the principal … techniques used and assesses, in the context of the efficient markets hypothesis, whether manipulation of accounting information …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu … Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open … Innovation bei Pharma-KMU zu entwickeln.Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im …

competition spurred by the globalization of the world economies. Even small and medium-sized enterprises (SMEs) are no more immune … since SMEs play a key-role in most economies, in that they constitute the largest business block and provide the bulk of … SMEs new arenas to engage in what we may call are “global innovation” activities so as to gain, retain, and further …

Ländern erreicht dabei KMU als Unternehmen mit Problemen bei der Innovationstätigkeit signifikant besser als andere Ebenen …

responsibility for fraud prevention and detection and maintenance of accounting records, the freedom of the entity from fraud and the …

The purpose of this research is to know and analysis the effect of accounting information indicators such as Fixed … Asset Turn Over (FATO), Return On Net Worth (RONW), Debt to Equity Ratio (DER) and non accounting information which is … regression analysis.The result of this research prove that accounting information which is represented by Return On Net Worth …

This research purpose aim to know influence of accounting information and non accounting information to making credit … accounting information and non accounting information to making credit decision to the Bank of CIMB Niaga Petisah Medan. T test … used how to as partially of accounting information and non accounting information to making credit decision to the Bank of …