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Costs calculated by the ABC system for underlying managerial decisions
Zorlescu, Bica; Peneoaşu, Margareta; Negoescu, Bogdan - In: Revista română de economie 41 (2015) 2, pp. 156-172
Persistent link: https://www.econbiz.de/10011545962
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How to Handle Fixed Cost in Business Accounting
Choi, Hak - 2018
This paper proves that, due to the mishandling of fixed cost, the traditional theory of the firm has produced … disappointing accounting result. This paper restores its appropriate position. It divides the business decision into two parts. The …
Persistent link: https://www.econbiz.de/10012919154
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Predicting Restatements in Macroeconomic Indicators Using Accounting Information
Nallareddy, Suresh - 2015
Earnings growth dispersion contains information about trends in labor reallocation, unemployment change, and, ultimately, aggregate output. We find that initial macroeconomic estimates released by government statistical agencies do not fully incorporate this information. As a consequence,...
Persistent link: https://www.econbiz.de/10013033473
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Auditing techniques to avoid cost accounting frauds
Akman, Vedat; Acar, Berkan; Kızıl, Cevdet - In: Emerging Markets Journal : EMAJ 10 (2020) 1, pp. 60-66
Persistent link: https://www.econbiz.de/10012491735
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Applied aspects of the distribution of spendings for management accounting and control
Kozachenko, Anna; Panadiy, Oleksandr; Сhudak, Lina - In: Baltic Journal of Economic Studies 5 (2019) 4, pp. 116-121
Persistent link: https://www.econbiz.de/10012291292
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Enterprise reporting and international trade : financial and non-financial dimension
Bąk, Melania - In: International economics letters : an international … 4 (2015) 2, pp. 55-65
Persistent link: https://www.econbiz.de/10011546153
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356
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Business reporting language : a survey of Albanian companies and institutions
Shkurti Perri, Rezarta; Allko, Dionisia - In: Czech journal of social sciences, business and … 4 (2015) 4, pp. 39-49
Persistent link: https://www.econbiz.de/10011606790
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Understanding the nature of accounts using comprehensive tools to understand financial statements
Faccia, Alessio; Mosco, Dominick - In: Financial markets, institutions and risks : FMIR 3 (2019) 3, pp. 18-27
Persistent link: https://www.econbiz.de/10012176201
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
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