The purpose of this study was to measure the differences between national rules and international methods, evaluating and analysing their financial effects on the economic environment. To examine decisions made by companies to adopt IFRS, we created a sample comprising Budapest Stock Exchange...

Fewer small meat processing plants combined with increased demand for locally-grown and process-verified meat products in recent years have spurred interest in the construction of producer-owned processing facilities. To help producers and Extension specialists develop preliminary feasibility...

Establishing the performance of the companies is one of the facts that influence the shareholders’ attitude. As a fact, a framing category could further affect the evolution of the company and could influence the audit opinion. As creditworthiness should be given to audit, a performance...

The article aims to analyze the connection between economic development, energy consumption, and prices of electricity and gas on one side and of the operation of the Energy Market Operator on the other. For this purpose we use a sample of eight EU countries with well-functioning energy markets...

The strategic analysis is the process of identifying an organization's middle and long run position in relation to the external environment, its internal resources, the shareholders’ skills, desires and influences. The essence of the competitive strategy consists in choosing a chain of...

The world financial crisis has resulted in the slowdown of Greek economy leading to the recession of certain sectors, like Passenger Shipping. Factors, such as the decrease of private consumption and GDP, have negatively influenced Passenger Shipping, resulting in the reduction not only of the...

This paper studies financial statement information from the 50 largest international oil and gas companies during 1992 to 2011 and evaluates their relation to market values. In particular, we examine how this relationship is affected by accounting method choice (successful efforts versus full...

This article analyzes perception of quality as a factor of performance of companies operating in the tourism industry. The introduction defines business performance and quality with a focus on tourism companies. A synthesis of findings from empirical studies conducted abroad follows, and is...

Эффективность любого вида деятельности, в том числе и здравоохранения, в общем виде представляет собой соизмерение полезного результата (эффекта, дохода) с...