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Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards
Svoboda, Patrik; Svoboda, Emil - 2012
The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of … the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets … the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on …
Persistent link: https://www.econbiz.de/10011315881
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ANALYSE DE L'EFFET DES IMPOTS DIFFERES SUR LE CONTENU INFORMATIONNEL DU RESULTAT : CAS DES FIRMES UTILISANT LES NORMES INTERNATIONALES ET LES NORMES AMERICAINES
Olivero, Bernard; Trabelsi, Nadia Sbei - HAL - 2008
L'objectif de ce papier est d'analyser l'effet des impôts différés sur le contenu informationnel du résultat pour deux échantillons de firmes se référant aux normes IAS/IFRS et aux US GAAP sur une période de dix ans (1994-2003). En effet, c'est à partir de 1999 que le traitement selon...
Persistent link: https://www.econbiz.de/10008788844
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Panelový regresní model : nástroj pro odhad obvyklé rentability tržeb pro účely převodních cen v kontextu malých a středních podniků
Nerudová, Danuše; Solilová, Veronika; Bohušová, Hana; … - In: Politická ekonomie : teorie, modelování, aplikace 65 (2017) 4, pp. 424-439
Persistent link: https://www.econbiz.de/10011853870
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Linear regression model as a tool for measuring organizational capital
Fiala, Roman; Borůvková, Jana - 2012
The authors´ goal was to create a model suitable for measuring organization capital, that is to say a model with high coefficient of determination, in which coefficients of all regressors and the intercept are statistical significant. Three linear regression models for the years 2006, 2007 and...
Persistent link: https://www.econbiz.de/10011316060
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez Pujadas, Álvaro; … - 2020
En este documento investigamos las características empresariales que están asociadas con la inversión en activos fijos tangibles e intangibles, prestando especial atención al caso de la I+D, y las fuentes de financiación que se utilizan en cada tipo de inversión. Respecto a las...
Persistent link: https://www.econbiz.de/10012523787
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The fixed means : an accounting concept or a fiscal one?
Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 94-102
Persistent link: https://www.econbiz.de/10011339622
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Investment and financing constraints in Iran
Hossein, Hossein; Baghiyan, Fatemeh - In: International journal of economics, finance and … 1 (2013) 5, pp. 252-257
Persistent link: https://www.econbiz.de/10010341551
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Working capital management, investment and financing constraints in companies listed on the Tehran, Iran Stock Exchange
Baghiyan, Fatemeh - In: International journal of business and economics … 2 (2013) 6, pp. 130-133
Persistent link: https://www.econbiz.de/10010341593
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez, Álvaro; Mulino, … - 2020
Persistent link: https://www.econbiz.de/10012208142
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Linear regression model as a tool for measuring organizational capital
Fiala, Roman; Borůvková, Jana - In: Acta Universitatis Bohemiae Meridionales 14 (2011) 1, pp. 7-13
The authors´ goal was to create a model suitable for measuring organization capital, that is to say a model with high coefficient of determination, in which coefficients of all regressors and the intercept are statistical significant. Three linear regression models for the years 2006, 2007 and...
Persistent link: https://www.econbiz.de/10010638547