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The problem is addressed of how (different types of) funding transactions may affect the repayment value of (credit or equity) claims; to this purpose a novel prove for the existence and uniqueness of the payment vector, which does not make (explicit) use of the fixed point theorem and allows...
Persistent link: https://www.econbiz.de/10015241438
liquid assets). We use the projected accounting data to compute the value created. We assess the project from both an …
Persistent link: https://www.econbiz.de/10015241460
This paper attempts to provide a summary of findings of the fast-growing theoretical and empirical literature on audit committee mainly basing on several available articles. Particular emphasis was given on the issues like the conflicts arising from the relationship between managers and...
Persistent link: https://www.econbiz.de/10015242022
successful companies, and many business decisions depend on managers. It is necessary to have quality accounting information to … make such imprtants decisions. Accounting must be organized in such a way that at any moment it can produce any kind of … decision that a business entity can bring. Impact of the quality of accounting information systems (AIS) on the quality of …
Persistent link: https://www.econbiz.de/10015242246
The advantage of multiple sourcing to protect against supplier failures arising from undependable products due to latent defects is examined using a model with non-linear external failure costs. Prior research has focused only on supplier failures arising from unreliable supply, such as...
Persistent link: https://www.econbiz.de/10015242319
Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...
Persistent link: https://www.econbiz.de/10015242477
Amid the growing discontent of the Romanian business environment regarding the collection and hence, payment to the state budget of the value added tax (VAT) related to the claims arising from the goods delivered, work performed or services provided to third parties, claims that, because of the...
Persistent link: https://www.econbiz.de/10015242646
provision etc., so as to contribute to the increase of profit of such companies, the author intends to carry out an accounting … the economic and financial regime. However, the accounting procedures will be made in congruence with the foreign price … making a connection between them and the accounts where they are reflected, so that the accounting and fiscal analysis made …
Persistent link: https://www.econbiz.de/10015242647
commercial advantage by attracting foreign contribution with the smallest costs and considering the role of the accounting … and external users, in what follows we intend to develop accounting models specific to triangular foreign trade …. Thus, in order to achieve the goals set through the scientific approach that targeted the accounting information and …
Persistent link: https://www.econbiz.de/10015242686
This paper tells the story of a student of economics and finance who meets a couple of alleged psychopaths, suffering from the ‘syndrome of Zelig’, so that they think of themselves to be experts of economic and financial issues. While speaking, they come across the concept of excess profit....
Persistent link: https://www.econbiz.de/10015242920