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Accounting methods of the operations performed for the reorganisation of companies

Deju, Mihai - In: Studies and scientific researches / Economics edition / … (2017), pp. 32-38

Persistent link: https://www.econbiz.de/10011810945

Novel circuit to compensate the effect of source open circuit fault in distributed generation system

Nashed, Maged N. F.; Eskander, Mona N. - In: Energy reports 6 (2020) 2, pp. 76-80

In this paper a novel compensating circuit, composed of capacitors, one IGBT switch, and a diode bridge is designed and employed within a SOFC distributed generation system connected to a micro-grid. The DG system consists of the FC stack, a Cuk converter, a three phase inverter, the proposed...

Persistent link: https://www.econbiz.de/10012179205

Fair value measurement under level 2 inputs : do market and transaction multiples catch firm-specific risk factors?

Palea, Vera; Rainero, Christian; Migliavacca, Alessandro - 2019

Persistent link: https://www.econbiz.de/10012101621

Accounting professionals' ethical judgment and the instiutional disciplinary context : a French-US comparison

Baïada-Hirèche, Loréa; Garmilis, Ghislaine - In: Journal of business ethics : JOBE 139 (2016) 4, pp. 639-659

Persistent link: https://www.econbiz.de/10011621151

What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?

Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018

The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …

Persistent link: https://www.econbiz.de/10012236662

The first and the second generation of statistical methods in management accounting research

Šiška, Ladislav - In: The impact of globalization on international finance …, (pp. 441-448). 2018

(SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical …

Persistent link: https://www.econbiz.de/10012236798

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 506-537

Persistent link: https://www.econbiz.de/10011755805

"Private company finance and financial reporting : what do we know?" : a practitioner's view

Blair, David - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 538-539

Persistent link: https://www.econbiz.de/10011755847

Small to medium-sized enterprises and their financial report quality

Astutie, Yanti Puji; Fanani, Baihaqi - In: International journal of economics and financial issues … 6 (2016) 4, pp. 36-45

Persistent link: https://www.econbiz.de/10011781846

The effect of work-life balance on accounting ethics

Berk, Cem; Gundogmus, Fatih - In: New business models and institutional entrepreneurs : …, (pp. 289-302). 2018

Work-life balance is gaining importance as people get more difficult duties both at home and work. Accounting … effect of work-life balance on ethical behavior at work and if the work life balance and accounting ethics differentiate … analyze four different independent variables of work life balance to find out whether they contribute to accounting ethics …

Persistent link: https://www.econbiz.de/10011941268