First impression is an important concept in marketing as its effect is carried along over period of time and more stable. Research of first impressions within the marketing context tend to measure first impressions explicitly, yet literature suggests that implicit first impression is more stable...

This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a...

With seasonal adjustment one has to decide whether to seasonal adjust an aggregate like GDP directly or to sum up its seasonally adjusted components. This choice is usually driven by subjective motives or practical convenience. In the case of seasonal adjustment with chain-linked data one might...

Cu toate că în baza reglementărilor contabile în vigoare întreprinderile mici și mijlocii nu au obligativitatea întocmirii situației fluxurilor de numerar, aceasta poate fi utilă tuturor stakeholderilor. În lipsa unor module specifice în cadrul aplicațiilor informatice de evidență...