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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
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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
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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
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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
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
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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
this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …
Persistent link: https://www.econbiz.de/10009958080
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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 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
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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
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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
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 62-75
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
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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
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