Search Results - subject:"Micro-entities"

Intellectual capital efficiency and financial performance in the hotel sector

Vale, José António Fernandes Lopes Oliveira; Vale, … - In: International journal of learning and intellectual capital 19 (2022) 1, pp. 53-71

Persistent link: https://www.econbiz.de/10012695997

Diseño de un modelo específico para la predicción de la quiebra de micro-entities

Blanco Oliver, Antonio J.; Irimia Diéguez, Ana I.; … - In: Revista de Métodos Cuantitativos para la Economía y … 22 (2016), pp. 3-18

The importance of micro-entities due to their generation of employment and propelling economic activity, together with … micro-entities (MEs), as recently defined by the European Union. …

Persistent link: https://www.econbiz.de/10011787588

Diseño de un modelo específico para la predicción de la quiebra de micro-entities

Blanco Oliver, Antonio J.; Irimia Diéguez, Ana I.; … - In: Revista de métodos cuantitativos para la economía y … 22 (2016), pp. 3-18

The importance of micro-entities due to their generation of employment and propelling economic activity, together with … micro-entities (MEs), as recently defined by the European Union. …

Persistent link: https://www.econbiz.de/10011588199

Systemic Sovereign Risk and Asset Prices: Evidence from the CDS Market, Stressed European Economies and Nonlinear Causality Tests

Diéguez, Ana Irimia; Blanco-Oliver, Antonio; … - In: Czech Journal of Economics and Finance (Finance a uver) 65 (2015) 2, pp. 144-166

the bankruptcy literature. However, no research on default prediction has yet focused on micro-entities (MEs), despite …

Persistent link: https://www.econbiz.de/10011240301

ACCOUNTING TREATMENT FOR MICRO-ENTITIES LEVEL SINCE 2014

NICOLAE, ECOBICI - In: Annals - Economy Series 6 (2014) December, pp. 115-118

accounting treatment that is applied by micro-entities from Romania, especially to the revenues from foreign exchange. That is …

Persistent link: https://www.econbiz.de/10011156885

Accounting and Reporting Regulation of Micro-entities

Žárová, Marcela - In: Český finanční a účetní časopis 2012 (2012) 3, pp. 42-51

Accounting has been identified as one of the key areas in which administrative burdens for companies within the European Union may be reduced. As the size criteria for microenterprises in the proposed new Directive, replacing the Fourth and Seventh EC Directive, may be too high for accounting...

Persistent link: https://www.econbiz.de/10011194880

Does Simplified Accounting Limit Small and Micro Companies' Access To Bank Financing?

Waniak-Michalak, Halina - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 340-359

Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities (SMEs) enterprises to access financing resources, or...

Persistent link: https://www.econbiz.de/10015196266

Accounting Regulation of Micro-entities at a Crossroads

Skálová, Jana - In: Český finanční a účetní časopis 2011 (2011) 3, pp. 79-92

companies, related to fulfilling of administrative duties. Special group of micro entities has been defined as a result of these … efforts. The European Commission suggests giving to micro entities an exception from the current rules of financial reporting … the Council Directive 78/660/ECC about annual financial statements of some forms of companies, in particular micro …

Persistent link: https://www.econbiz.de/10011194595

DIFFERENTIAL FINANCIAL REPORTING FOR MICRO-ENTITIES: ADVANTAGES AND LIMITS

NEAG, Ramona - In: The Annals of the "Stefan cel Mare" University of … 11 (2011) 2(14), pp. 181-187

micro-entities. For the last category of entities, the European Commission acknowledged that the rules of extensive …

Persistent link: https://www.econbiz.de/10009652184

ACTUAL ASPECTS REGARDIND THE IFRS FOR SME â€“ OPINIONS, DEBATES AND FUTURE DEVELOPMENTS

Neag, Ramona; Masca, Ema; Pascan, Irina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 3-3

Globalization (primarily the economic one) is today an incontestable reality that hasan important influence on the human condition, socioeconomic and cultural situation of thecollectivities. The SMEs have an important position in the world wide economy. The accountinginformation provided by them...

Persistent link: https://www.econbiz.de/10008497448