Narrow search
Showing 1 - 10 of 1,032
Cover Image
A structuration theory perspective on the interplay between strategy and accounting : unpacking social continuity and transformation
Englund, Hans; Gerdin, Jonas; Burns, John - In: Critical perspectives on accounting : an international … 73 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012421624
Cover Image
Capital gains in economic theory and national accounting
STEINDL, J. - In: BNL Quarterly Review 51 (1998) 207, pp. 435-449
Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital determinants of consumer credit and personal...
Persistent link: https://www.econbiz.de/10010854311
Cover Image
The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questio...
Hinke, Jana; Hrdý, Milan - In: Český finanční a účetní časopis 2012 (2012) 3, pp. 71-80
The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the company in the past, but also for realization of the right decisions in the future. This contribution presents the main conclusions of the questionnaire research concerning the...
Persistent link: https://www.econbiz.de/10011194920
Cover Image
The Incremental Value of Qualitative Fundamental Analysis to Quantitative fundalmental Analysis: A Field Study.
Van Winkle, Edmund M. - 2011
This field study examines whether the human-judgment component of fundamental analysis adds incremental information … (the Firm) primarily focuses on the analysis of financial statements and other accounting disclosure. This study documents … 2010. In addition, I find that the qualitative element of fundamental analysis is the primary driver of the Firm’s ability …
Persistent link: https://www.econbiz.de/10009476713
Cover Image
Capital gains in economic theory and national accounting
STEINDL, J. - In: Banca Nazionale del Lavoro Quarterly Review 51 (1998) 207, pp. 435-449
Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital determinants of consumer credit and personal...
Persistent link: https://www.econbiz.de/10010755856
Cover Image
Analysis of the true and fair view concept : an Islamic perspective
Abang Salihin; Abdul Hamid Fatima; Ousama, Abdulrahman Anam - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 38-61
Persistent link: https://www.econbiz.de/10011524197
Cover Image
When accounts become information : a study of investors' ESG analysis practice
Du Rietz, Sabina - In: Scandinavian journal of management 30 (2014) 4, pp. 395-408
Persistent link: https://www.econbiz.de/10010465707
Cover Image
Evaluation of the quality of accounting and analytical information at the electrical enterprises of Perm region
Mukhina, Eugeniia Rinatovna; Deputatova, Ludmila Nikolaevna - In: Journal of advanced research in law and economics : JARLE 7 (2016) 7/21, pp. 1767-1780
Persistent link: https://www.econbiz.de/10011964820
Cover Image
Theory into practice : applying managerial accounting tools to solve a real-world dilemma
Teufel, Frederick C. <Jr.> - In: Journal of business case studies 14 (2018) 3, pp. 25-31
Persistent link: https://www.econbiz.de/10011924469
Cover Image
Pros and cons for the implementation of target costing method in Romanian economic entities
Briciu, Sorin; Căpuşneanu, Sorinel - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 455-470
following: analysis of critical implementation or non-implementation factors related to the Target Costing method and their …
Persistent link: https://www.econbiz.de/10010338845