This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...

In this work, we use a time varying copula model to investigate the impact of the global financial crisis on dependence between US and each of six major stock markets and on risk management strategies. The model is implemented with an AR-GARCH-t for the marginal distribution and the extreme...

Based on a survey of 16 enterprises privatized between 1991 and 1994.

Развитие предприятий пищевой промышленности в 90-е гг. не отличалось от общих негативных тенденций в российской экономике. Сегодня, в ходе восстановительного...

The article is devoted to research of problems of improvement of the system of relative indexes of financial results. The methodical approach to analysis of the state of financial effectiveness from kind of economic activities of the industrial enterprises have been offered.

In the article the question of improvement of sistem of management of profitquality is considered arrived taking into account the competitiveness of enterprise.

Проведено исследование эффективности сельскохозяйственного производства в аграрных предприятиях Украины. Проанализированы основные тенденции и особенности...