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The object of research is methodics of inventories accounting and its development in manufacturing enterprises. The … main goal of research - to research the problems of inventories accounting methods, to check up its decision ways in … practice and to make suggestions for development of inventories accounting methods. The aims of this research are: • to …
Persistent link: https://www.econbiz.de/10009478322
. The work is written in Lithuanian.KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs ….Object of the study-long-term tangible assets.Research subject -Long-term tangible assets accounting methods.Aim of the research … – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present …
Persistent link: https://www.econbiz.de/10009479254
This study measures the economic consequences of information security activities, in general, and more specifically the market value of disclosures of information security activities. Since information security activities are primarily non-revenue generating, management tends to view them as the...
Persistent link: https://www.econbiz.de/10009450562
This study documents behavior consistent with herding in voluntary disclosure decisions and investigates two possible reasons for this phenomenon. Based on theories of social learning and rational herds, herding in disclosure decisions may be due to managers' use of information reflected in the...
Persistent link: https://www.econbiz.de/10009450580
This dissertation includes two essays on the economic aspects of information security. The first essay presents a principal-agent model for assessing the value of information security audits. The issue of information security investments is confounded by control problems arising from asymmetric...
Persistent link: https://www.econbiz.de/10009450623