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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
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
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
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
this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …
Persistent link: https://www.econbiz.de/10009958080
The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire survey was conducted in order to identify the perceptions of the financial managers of Greek listed firms regarding the benefits and the costs associated with the transition to...
Persistent link: https://www.econbiz.de/10009958082
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
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
This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation … control system and risk assessment; and that influences financial reporting positions in accordance with specific business … 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
transferred to subsequent reporting (balance sheet) periods. In the end, the profit “made” in a given period reduces the financial …
Persistent link: https://www.econbiz.de/10010078129