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Evaluation of the effectiveness of internal audit in Greek hotel business

Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 19-34

about the role of internal auditing for the business success. The main purpose of the present paper is not only to examine … internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and … audit and consequently in the business survival and success. -- internal auditing ; accounting ; management ; hotel …

Persistent link: https://www.econbiz.de/10009958069

Analytical evaluation of cost elements and their influence on productivity of manufacturing firms

Effiong, Sunday Asuquo; Oti, Peter A. - In: Journal of finance and investment analysis 1 (2012) 3, pp. 171-180

This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...

Persistent link: https://www.econbiz.de/10010079562

Oil spillage cost, gas flaring cost and life expectancy rate of the Niger Delta people of Nigeria

Effiong, Sunday A.; Oti, Peter A. - In: Advances in management & applied economics 2 (2012) 2, pp. 211-228

The study examined the degree of influence of oil spillage and gas flaring costs on life expectancy rate of the Niger Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage and gas flaring activities of the Oil and Gas companies...

Persistent link: https://www.econbiz.de/10010009058

Intellectual capital efficiency : evidence from Bangladesh

Rahman, Sheehan; Ahmend, Jashim Uddin - In: Advances in management & applied economics 2 (2012) 2, pp. 109-146

The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...

Persistent link: https://www.econbiz.de/10010009062

Association between firm-specific characteristics and levels of disclosure of financial information of rural banks in the Ashanti region of Ghana

Agyei-Mensah, Ben A. - In: Journal of applied finance & banking 2 (2012) 1, pp. 69-92

This study was conducted to investigate the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on voluntary disclosure level of rural banks in the Ashanti region of Ghana. The research was conducted through detailed...

Persistent link: https://www.econbiz.de/10010009111

A postive research on spatial agglomertation of China's cultural industries

Yuan, Xiao-ling; Fan, Yu-xian; Jie, Qin - In: Advances in management & applied economics 3 (2013) 3, pp. 225-244

On the background of cultural industries development, the study on spatial agglomeration of China's cultural industries has theoretical and practical significance. In this paper, the spatial agglomeration degree of eleven cultural industries of 31 provinces in China is estimated and analyzed...

Persistent link: https://www.econbiz.de/10010148029

Demand for financial information in small business management : empirical study

Jaworski, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 10-25

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

Persistent link: https://www.econbiz.de/10010078131

Internacionalización y control interorganizativo : revisión teórica y propuestas de investigación

Araújo Pinzón, P.; Sánchez Vázquez, J. M.; Vélez … - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 1, pp. 165-180

Export channel management has gained a greater relevance as one of the challenges related to internationalization processes. Analyzing the conclusions of the articles that have studied the control systems role in the context of the interorganizational relationships (Interoganisational Control,...

Persistent link: https://www.econbiz.de/10009958303

La certificación ISO 9000 en el sector industrial del mueble : evidencias sobre la cultura de calidad total y las ventajas que la caracterizan

Marín Vinuesa, L. M.; Gimeno Zuera, J. - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 1, pp. 77-101

This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...

Persistent link: https://www.econbiz.de/10009958307

Earnings benchmarks en le sector hotelero : decisiones basadas en variables financieras y reales

Parte Esteban, Laura; Such Devesa, Maria Jesús - In: Investigaciones europeas de Dirección y Economía de … 17 (2011) 1, pp. 113-135

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

Persistent link: https://www.econbiz.de/10009958331