The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....

The article concerning the subject of classicism and modernity in the informational system on the financial performance points into the reader’s attention some aspects concerning the current demand and the extra-accounting information in the context of the emergence of the social accounting,...

Since 1990s the business environment of sawmill industry has changed notably due to the increase in competition both between European and non-European enterprises, as well as within the EU following its enlargement and the relocation of production to the new member countries. The changes in the...

The hereby article aims to address the main question of whether organisational performance is directly or indirectly enhanced by business coaching. The research integrates a quantitative study having as major purpose the investigation of the manner in which business coaching contributes to...

Banking sector is one of the fastest growing sectors in India. Today’s banking sector becoming more complex. The objective of this study is to analyze the Financial Position and Performance of the Bank of Baroda and Punjab National Bank in India based on their financial characteristics. This...

This paper examines the relationship between corporate social responsibility disclosure (CSRD) and organizational performance in terms of financial performance, employee commitment and corporate reputation in Libyan companies through stakeholder’s pressures. The researchers have chosen...

This paper examines the lagged association between training and financial performance of audit firms. Based on a panel data of 136 audit firms in Taiwan from 1992 to 1998, this paper constructs a year fixed effect regression model to test our hypotheses. Both partners’ and...

This paper explains the importance and benefits for Libyan companies of engaging in corporate social responsibility disclosure (CSRD). Libya, as a developing country, was chosen by the researchers as it has undergone many changes over a short period of time in terms of economic, environmental...

This paper investigates the relationship between performance and corporate governance in Palestine. Firm performance is measured by Tobin’s Q, whereas corporate governance is determined based on the level of ownership concentration. Prior research in developed economies provides evidence...

Regional financial performance could influence the attitude of shareholders and of the investors. It is important as it provides information about the entities that act in the area and about the factors, qualitative: like auditor type or quantitative such as individual financial elements that...