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The role of trust in the resource allocation process of an old university

Manochin, Melina M. - In: International journal of economic sciences and applied … 1 (2008) 2, pp. 38-52

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted considerable interest among higher education institutions in recent years. Relevant previous research indicates that several universities adopt different approaches to the...

Persistent link: https://www.econbiz.de/10009958030

Cost effectiveness of paying value added tax from the viewpoint of businesses

Sopková, Eva - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 87-94

Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in...

Persistent link: https://www.econbiz.de/10009958041

Differences in management accounting between family enterprises and non-family enterprises : a statistical approach

Duller, Christine - In: International journal of economic sciences and applied … 3 (2010) 1, pp. 89-96

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. This paper questions, weather general objectives of family enterprises differ from those of non-family enterprises. Based on the hypothesis that family enterprises aim at...

Persistent link: https://www.econbiz.de/10009958048

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

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...

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

Amortisation versus impairment of goodwill and accounting quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

Persistent link: https://www.econbiz.de/10009958080

The perceptions of managers of Greek firms regarding the costs and benefits ensuing from the adoption of International Financial Reporting Standards in Greece

Naoum, Vasilios-Christos; Sykianakis, Nicos; Tzovas, … - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 59-74

The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire … benefits and the costs associated with the transition to IFRS. In addition, it was asked to indicate whether the IFRS benefits … analysis of the responses suggest that, although the majority of respondents believe that the introduction of IFRS improved the …

Persistent link: https://www.econbiz.de/10009958082

The valuation implications of sales growth in start-up ventures

Gavious, Ilanit; Schwartz, Dafna - In: Journal of entrepreneurial finance : JEF ; official … 13 (2008) 2, pp. 1-24

We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...

Persistent link: https://www.econbiz.de/10009958453

Implementation of an ERP package and its effect on the management accounting system : author's own research into enterprises in Poland

Zarzycka, Ewelina - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 85-96

The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...

Persistent link: https://www.econbiz.de/10010078125

Constructing accounting uncertainity estimates variable

Serdarevic, Nino - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 62-75

revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …

Persistent link: https://www.econbiz.de/10010078127

Model of accounting engineering in view of earnings management in Poland

Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 37-54

of a company’s goodwill in Balcerowicz’s model of no-tender privatisation allows to justify the low value of the …

Persistent link: https://www.econbiz.de/10010078129