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Dozens of judicial opinions have held that shareholders own corporations, that directors are agents of shareholders, and even that directors are trustees of shareholders' property. Yet, until now, it has never been proven. These doctrines rest on unsubstantiated assumptions. In this book the...
Persistent link: https://www.econbiz.de/10012840334
Purpose – The purpose of this study is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design – Our paper is framed according to the following three...
Persistent link: https://www.econbiz.de/10013125110
Ever since Marx, the future of capitalism has been fiercely debated. Marx and his followers predicted capitalism will end by violent overthrow, while others prophesied its demise will be the result of collapsing under its own weight. Still others argue that capitalism will not only continue to...
Persistent link: https://www.econbiz.de/10013308075
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...
Persistent link: https://www.econbiz.de/10015214260
Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане...
Persistent link: https://www.econbiz.de/10015227221
Основна цел на разработката е да се очертаят притежаваните технологични умения на счетоводителите, като основополагащи за изграждане на дигитални компетенции....
Persistent link: https://www.econbiz.de/10015227222
In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...
Persistent link: https://www.econbiz.de/10015230455
The report presents primary data from individual interviews with accountants and managers of small-to-medium sized enterprises operating in Bulgaria. Main task of the paper is to outline and compare the views of the respondents regarding the verbal communication skills of the accountants and the...
Persistent link: https://www.econbiz.de/10015260104
The report analyzes applicability of the equity capital approach for the acquisition of tangible and intangible assets by non-profit organizations in Bulgaria. Attention is also paid to the accounting of depreciation of the assets. Without any claims of comprehensiveness, the conclusions in the...
Persistent link: https://www.econbiz.de/10015261404
According to data published in the Sustainability Index for Central and Eastern Europe and Eurasia, 1579 new associations and 370 foundations are registered in 2016 in Bulgaria. As a comparison in 2015 the newly registered associations are 1463, and the foundations - 306. Being active entities...
Persistent link: https://www.econbiz.de/10015261783