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This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....
Persistent link: https://www.econbiz.de/10015098661
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …
Persistent link: https://www.econbiz.de/10015047700
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012221919
’s financial performance defines its continuity. Stability in an organization is dependent on its financial accounting and …
Persistent link: https://www.econbiz.de/10012301714
the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …
Persistent link: https://www.econbiz.de/10014330818
higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …
Persistent link: https://www.econbiz.de/10014502779
economic forces and economic vibrating forces of accounting. Using regression models, we show the influence of basic forces …
Persistent link: https://www.econbiz.de/10012886817
a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …
Persistent link: https://www.econbiz.de/10013500579
affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …
Persistent link: https://www.econbiz.de/10013170645
Purpose - The aim of this paper is to determine the influence of knowledge and use of accounting software among small …, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge … and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target …
Persistent link: https://www.econbiz.de/10012873367