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We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates … K-1116 implementation, increases the lease liabilities-to-assets ratio and lease liabilities-to-debt ratio significantly …
Persistent link: https://www.econbiz.de/10013368400
The research paper comprehensively and consistently addresses all relevant theoretical areas related to the topic and includes an extensive empirical analysis of the absorption of EU funds and their impact on the sustainable development of Croatia, Slovenia, Hungary, and Poland. The analysis...
Persistent link: https://www.econbiz.de/10014429284
Cultural heritage has, for a long time, been considered a source of wealth and well-being for economies. Currently, considerable investments have been allocated for its renewal and maintenance that often surpass the budgets of owners, local communities, and other interested users. Cultural...
Persistent link: https://www.econbiz.de/10012628828
The classification of agricultural producers by legal-organizational form (agricultural enterprises, peasant (family farms), household plots and gardening associations), traditionally used by the Russian official statistics, is outdated and masks the dynamic changes that have taken place. Due to...
Persistent link: https://www.econbiz.de/10012265562
In this paper, we explore the importance of accounting for climate when determining the impact of weather on product sales. Using a France-wide scanner panel dataset provided by our industry partner, we show that if climate is not accounted for, product categories may be misclassified as being...
Persistent link: https://www.econbiz.de/10014413851
Persistent link: https://www.econbiz.de/10009659179
A presence on the web tends to be important for firms. Empirical studies show that firms with a better performance across various dimensions, and firms that are more internationally active, tend to have a website. Furthermore, a website helped firms to survive during the COVID-19 pandemic. An...
Persistent link: https://www.econbiz.de/10014230784
This paper uses firm-level survey data matched with official tax records to estimate the unobserved true sales of formal firms in Mongolia. Taking into account firm-level incentives to comply with taxes and a production function technology linking unobserved true sales with observable firm-level...
Persistent link: https://www.econbiz.de/10012551126
Purpose: In nowadays economy, the role of Small and Medium Enterprises (SMEs) is continually increasing as they represent the primary source of employment, economic development, poverty alleviation, new product development, and innovations. The SMEs' growth depends mostly upon its internal...
Persistent link: https://www.econbiz.de/10012240195
Communication between seller and buyer is done through multiple channels. There are multiple ways to use technical media and channel selection to create more information, but does this lead to a better performance of a firm? Research on the impact of different marketing channels in the industry...
Persistent link: https://www.econbiz.de/10012664721