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To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012703573
This study examines the investigation of accounting factors through audited financial statements in businesses by … investigation of accounting factors in the audited financial statements toward a circular economy, more specifically in these …
Persistent link: https://www.econbiz.de/10014333216
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the …
Persistent link: https://www.econbiz.de/10011533275
Der Beitrag beleuchtet Transformationsprozesse in Richtung nachhaltige Regionalentwicklung an ausgewählten Hochschulen in Deutschland und Österreich. Mittels vier Fallstudien (Universität Augsburg, Albert-Ludwigs-Universität Freiburg, Johannes Kepler Universität Linz und Hochschule...
Persistent link: https://www.econbiz.de/10012194146
Nonprofit organizations (NPOs) and social enterprises are increasingly under pressure to justify their use of resources and report their impact on society. Frameworks that monetize social value such as social return on investment (SROI) have emerged as a response. The existing literature...
Persistent link: https://www.econbiz.de/10012428774
The passage of a technological process is carried out only in circumstances where the process is efficient in economic terms. Assessment of technological processes can be done by means of indicators which can be: economic, technical, economic and technical. Technical-economic indicators used in...
Persistent link: https://www.econbiz.de/10011288322
operations explain financial distress' probability. The main contribution of this new methodology is the important reduction of …
Persistent link: https://www.econbiz.de/10011307201
Czech credit unions have been yet criticized by both academics and regulatory representatives for its business based on moral hazard and excessive risk taking. This paper empirically assesses financial performance of Czech credit unions in relation with other European cooperative banks in terms...
Persistent link: https://www.econbiz.de/10011340614
accounting systems by Nobes 1983 and 1989. However, a new research on classification needs to be performed because of recent …This paper uses the classification of accounting systems as a guide to explore the impact of new International … their local counterparts in selected European countries. In this study, it was found that the research in different …
Persistent link: https://www.econbiz.de/10010368699
The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related...
Persistent link: https://www.econbiz.de/10011551457