Prior work finds that managers beneficially time their purchases, but not sales, prior to forecasts. Focusing on if (as opposed to when) a forecast is given, we link insider selling to silence in advance of earnings disappointments. This raises the question of whether the absence of...

Prior research document a positive association between analyst coverage and R&D. However, they do not investigate what particular attribute of R&D leads to this positive association. In this study we aim to fill the gap in the extant literature and explore the cross-sectional determinants of the...

La discusión por la relación entre contabilidad y medio ambiente ha sido poco abordada en nuestropaís. El presente artículo pretende profundizar en esta discusión que implica tener en cuenta elcarácter social, institucional y disciplinar de la contabilidad. Por esta razón, es necesario...

En la medida en que la internacionalización empresarial ha ido intensificándose y va surgiendoun nuevo usuario de la información internacional, la problemática ha ido pasando tanto alámbito académico como al profesional. Consciente de esta realidad, la Facultad de ContaduríaPública de la...

Improvement and diversification of costing methods should consider, in addition to efficiency, foresight and responsibility, and reduce the workload necessary to obtain information on costs of production and costs, and possible recovery of the information obtained. This process requires the...

The cost-benefit analysis is a way of evaluating a project in terms of economic efficiency. It means comparing the total costs with the benefits expressed in financial terms, being a technical analysis which is vital for the optimal allocation of resources in order to maximize benefits. The...

People who have lost their jobs are affected by the Covid-19 epidemic, which lowers demand and prevents them from updating daily used internet services. A company's deteriorating financial health may be a warning indication of impending financial trouble. With company size serving as a...

Introduction. Global trends in the decarbonization of production and the development of the green economy prove that the principles of sustainable development have become a key reference point for making management decisions. Ukrainian agribusiness suffered huge losses due to military actions,...

Social media networks are a technological phenomenon that has changed the entire social environment, as many real-world activities have shifted to posts or comments on social media. However, with this development several negative aspects have been revealed, such as information overload, privacy...

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...