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Characteristics of statutory internal auditors and operating efficiency

Cho, Moon-Kyung; Lee, Ho-Young; Park, Hyun-Young - In: Managerial Auditing Journal 30 (2015) 4/5, pp. 456-481

internal auditors, namely, compensation, activity and expertise, based on 1,340 firm observations from 2009 to 2010 using …

Persistent link: https://www.econbiz.de/10014930012

Main Features of SMEs Organisation System

NICOLESCU, Ovidiu - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 10 (2009) 3, pp. 405-413

SMEs present many particularities which influence to a large extend their functionality and performance. A very deep investigation of more than 60 SMEs has revealed what are the major variables having influence on SMEs organisation and the main features of organisation system. In the first part...

Persistent link: https://www.econbiz.de/10004982142

Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry

Capusneanu, Sorinel - In: Theoretical and Applied Economics 9(504) (2006) 9(504), pp. 89-96

The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are...

Persistent link: https://www.econbiz.de/10005154499

The Importance of Equity Finance for R&D Activity: Are There Differences Between Young and OldCompanies?

Mueller, Elisabeth; Zimmermann, Volker - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

This paper analyzes the importance of equity finance for the R&D activity of small and medium-sized enterprises. We use …

Persistent link: https://www.econbiz.de/10005097918

The Importance of Equity Finance for R&D Activity: Are There Differences Between Young and OldCompanies?

Mueller, Elisabeth; Zimmermann, Volker - 2006

This paper analyzes the importance of equity finance for the R&D activity of small and medium-sized enterprises. We use …

Persistent link: https://www.econbiz.de/10010297522

Zum Teilen anregen: konzeptionelle Überlegungen aus einer Netzwerkperspektive

Reischauer, Georg - In: Vierteljahrshefte zur Wirtschaftsforschung 85 (2016) 3, pp. 81-91

", and "stabilizing". The paper discusses and illustrates these three activity types. The aim is to complement insights on …

Persistent link: https://www.econbiz.de/10011868629

The role of audit committees in decreasing earnings management: Korean evidence

Choi, Jong-Hag; Jeon, Kyu-An; Park, Jong-Il - In: International Journal of Accounting, Auditing and … 1 (2004) 1, pp. 37-60

committees. This study examines how the characteristics of audit committees â independence, competency and activity â are related … with earnings management. However, the activity measure of the committee is not significantly related to earnings …

Persistent link: https://www.econbiz.de/10005553192

Results of non-financial corporations in 2018 and in the first three quarters of 2019

Menéndez Pujadas, Álvaro; Mulino Ríos, Maristela A.

Artículo de revista ; According to the annual survey of the Central Balance Sheet Data Office (CBA), the activity of …

Persistent link: https://www.econbiz.de/10012523903

Results of non-financial corporations to 2019 Q4. Preliminary year-end data

Menéndez Pujadas, Álvaro; Mulino Ríos, Maristela A.

’ activity lost momentum in 2019, resulting in a slowdown in job creation. However, the high inflow of dividends contributed to …

Persistent link: https://www.econbiz.de/10012524469

Results of non-financial corporations in 2020 Q1

Menéndez Pujadas, Álvaro; Mulino Ríos, Maristela A.

the lockdown measures introduced in the context of the COVID-19 health crisis had a sharp adverse impact on the activity … result of the fall in activity, investment in real assets and debt repayments) and the financial deterioration recorded by …

Persistent link: https://www.econbiz.de/10012524956