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The purpose of this research is to know and analysis the effect of accounting information indicators such as Fixed Asset Turn Over (FATO), Return On Net Worth (RONW), Debt to Equity Ratio (DER) and non accounting information which is represented by the interaction collateral and practical...
Persistent link: https://www.econbiz.de/10009464594
This study is the replication of several previous studies because none of the test result of the previous studies trying to test between accounting and non- accounting based information to make a decision of credit extension was convincing. The populations of this study were all of the 307...
Persistent link: https://www.econbiz.de/10009464714
A view has developed among some retailing researchers that financial markets have, from time to time, unduly favoured the retail sector in the UK. It is argued that this has been exploited, to some extent, by retailing companies using creative, but legitimate, accounting techniques to enhance...
Persistent link: https://www.econbiz.de/10009475686
This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...
Persistent link: https://www.econbiz.de/10010512904
Posting generates at least two types of conflicts: accounting versus fiscal and national versus European, because a confusion has arisen between posting and European mobility and many disagreements stem from to the structure of the minimum wage, which is different from one state to another. Due...
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