The increasing relevance of fair value as measurement adversely to historical cost put on the agenda of the main accounting standard setting bodies the determination of it is value and afterly its register. This has been shown by recent standard's amendments and issues that enable or even demand...

The main purpose of this research was to determine the effect of Cash Ratio (CR), Sales Growth (SG), and Investment Opportunity Set (IOS), on the Dividend Payout Ratio (DPR). This quantitative research used a sample of 18 agriculture and mining companies listed in Indonesia Stock Exchange (IDX)...

Total factor productivity (TFP) growth measures usually focus on a certain direction of optimization and ignore the general setting encompassing the input and output orientations simultaneously. This paper uses the generalized Luenberger-Hicks-Moorsteen (LHM) TFP indicator which is additively...

In spite of its relative importance in the economy of many countries and its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been...

Due to volatile micro- and macroeconomic conditions and increasing competition, companies experience great difficulties in attaining required profitability. The objective of this paper is to identify the profitability determinants for Polish agricultural distributors in a recent period, i.e.,...

This paper aims to examine solvency and fixed assets financing of Agriculture, Forestry and Fishing sector (Sector A) in the Republic of Serbia. We also examine whether there is a difference between this Sector's enterprises and entrepreneurs regarding these two aspects of their financial...

With the growing importance of small and medium-sized enterprises there is also need to harmonize their financial statements. In this connection IFRS for SME has been developed but currently, it is not part of Czech or European accounting legislation. However, there are some countries in the...

In a recent issue of this journal, Argiles and Slof (2001) analysed the main features of the European Farm Accountancy Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived at the conclusion that FADN offers an excellent...