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. In the area of lignite extraction, it is maintaing the relationship between the cost and profit.The law of demand and …
Persistent link: https://www.econbiz.de/10009025311
Purpose: It is worth mentioning that mergers and acquisitions (M&As) have become a popular vehicle for emerging-markets firms to rapidly access new opportunities and market capabilities. Indeed, privatization and multi-nationalization have given a greater shore up in raising global and domestic...
Persistent link: https://www.econbiz.de/10011108123
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but …
Persistent link: https://www.econbiz.de/10005070488
The purpose of this paper is to analyze interpersonal relationships of accounting employees affecting the effectiveness of firms’ performance. For this purpose, a structural equation model was adopted from Kang et al. (2004) and was tested. A questionnary was distributed to 187 companies’...
Persistent link: https://www.econbiz.de/10005786979
This study analyzes the quantification methods of the harmonization degree between the national accounting settlements and the international accounting standards. Starting from the presentation of the main methods used for this purpose such as - Euclidean distances, Jaccard’s coefficients,...
Persistent link: https://www.econbiz.de/10005787094
, namely: balance sheet, account of profit and loss, situation of modifications of proper capitals, situation of cash ebbs and … assets, debts, financial position, profit or loss and also of treasury ebbs and flows of the concerned bank.. The indicators … of the banking societies. The balance sheet and the account of profit and loss have a central place in the ensemble of …
Persistent link: https://www.econbiz.de/10005787106
This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the...
Persistent link: https://www.econbiz.de/10005787130
The Economic Value Added formally translates the theoretical notion of excess profit (also known as residual income … noun for denoting the concept of excess profit itself. This paper investigates the conceptual properties of such a notion … and, in particular, it studies the relations between the excess profit generated in a period and the excess profit …
Persistent link: https://www.econbiz.de/10005789279
As a result of the adhesion of our country to the European Union, the adaptation of the EC financial-accounting legislation has emerged as a necessity, new settlements starting to apply with the beginning of the financial exercise 2006. The improvement of the Romanian accounting system has as a...
Persistent link: https://www.econbiz.de/10005789389