Šiame darbe nagrinėjami apyvartinio kapitalo ir įmonės veiklos rezultatų sąryšiai mažose ir vidutinėse įmonėse Lietuvoje. Darbo tikslas buvo nustatyti priklausomybės pobūdį ir stiprumą tarp apyvartinio kapitalo bei įmonės veiklos rezultatų. Pirmojoje darbo dalyje buvo...

This article explains the purpose of inventory from a scientific point of view. A structural analysis of working capital of enterprises in Ukraine has been carried out and the role and place of inventories has been defined. Reversibility of inventory has been calculated. A discount rate of...

In many respects, Australian boards more closely approach normative best practice guidelines for corporate governance than boards in other Western countries. Do Australian firms then demonstrate a board demographic-organisational performance link that has not been found in other economies? We...

Die vorliegende Studie analysiert die Ergebnisse einer bundesweiten Unternehmensbefragung zum Finanzierungsverhalten deutscher KMU. Im Fokus stehen die Verf?gbarkeit konkreter Finanzierungsinstrumente f?r KMU und deren Akzeptanz im Mittelstand. Dies soll die derzeitigen M?glichkeiten und Grenzen...

There is a growing awareness that corporate governance variables play an important role in firm performance. While the majority of researchers argue that firm performance is positively associated with corporate governance structure, some other scholars suggest that there is no link between...

The primary objective of any corporation should be shareholder wealth maximisation. A firm's working capital policies have an effect on the firm's expected future returns and the risk associated with the returns, which ultimately have an impact on shareholder wealth. Efficient working capital...

The real estate & construction sector of UAE has seen tremendous expansion during 2004-2007 and a deep decline in the recent past due to global crisis. In spite of showing some signs of recovery in 2011, these sectors are still struggling with the excess of supply over demand, sluggish growth,...

The real estate & construction sector of UAE has seen tremendous expansion during 2004-2007 and a deep decline in the recent past due to global crisis. In spite of showing some signs of recovery in 2011, these sectors are still struggling with the excess of supply over demand, sluggish growth,...

Since the accounting regulations complying with the European directives approved by Order No. 1.802 / 2014 of the Minister of Public Finance, effective from 1 January 2015, make significant changes and additions compared to the old provisions (OMFP No. 3.055 / 2009, as amended and supplemented),...