The most important direction for tourism statistics is tourism and expenses that include tourism value assessment, which is necessary to assess its influence on the national economy, including the balance sheet, as well as the description of tourism industry sectors. It is therefore necessary to...

Loan loss provisions in the euro area are negatively related to GDP growth, i.e., they are procyclical. Loan loss provisions tend to be more procyclical at larger and better capitalized banks. The procyclicality of loan loss provisions can explain about two-thirds of the variation of bank...

The article aims to show the main current directions in terms of environmental liabilities assessment and accounting. Much has been done in the last couple of decades to address the environmental issues. Still, there is much arguing if the standards are developing as fast as the humans'...

Companies of different size and sector regularly publish sustainability reports in order to record and disseminate their activities aimed at contributing to sustainable development and to refl ect their corporate social responsibility. From the various existing suggestions for such reports, the...

The multitude of legal changes in the fiscal and accounting field determines the professional accountant to find himself under a permanent turmoil due to the need to adapt on the go both of the accounting system and of the accounting policies in order to provide an accurate image of the entity...

A könyv célja, hogy segítséget nyújtson a vállalkozóknak abban, hogy a kigondolt üzleti vállalkozás pénzügyi tervét elkészítsék. A könyv szorosan kapcsolódik Jáki Erika: Üzleti terv készítés (2017) könyvhöz, mely az üzleti ötlet kidolgozását, szöveges kifejtését...

The aim of this review paper is to illustrate the areas of interest and the thinking of Hungarian hospital managers by providing a summary of the relevant Hungarian health care controlling literature and to give an introduction of potential research directions. The paper summarizes the “public...

Art und Umfang der Finanzberichterstattung von Unternehmen über ihre kooperativen Aktivitäten sind umstritten - anekdotische Evidenz und rechnungslegungstheoretische Betrachtungen attestieren mitunter eine zu geringe Transparenz. Um diese Kritik einer empirischen Untersuchung zuführen zu...

Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis as well as the needs of management for the information's necessary to make business decisions. Accounting education is not only important for accounting profession but should be...

The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities...

This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and banking. It consists of three papers. The notion that mandating disclosure stimulates desirable and discourages undesirable behavior by the disclosing party is an important motivation...

Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...

Purpose: Jordan Islamic bank faces choices to apply accounting data in its statements. There is need to explain the choice impact based on its resource in order to promoting its results to customers and sharers. This paper aims to propose exploring deference between Shari'ha accounting rule,...

Die Integration des internen und externen Rechnungswesens ist ein Praxisphänomen, das im Laufe der letzten 15 Jahre – auch innerhalb der Wissenschaft – zunehmend an Bedeutung gewonnen hat. Um den bislang dennoch eingeschränkten empirischen Erkenntnisstand innerhalb dieses Themenfelds zu...

Transferpreise, Zweikreissystem, Einkreissystem, strategischer Steuerprüfer, Ausschreibungsprozess, strategisches Verhalten von Prüfungsgesellschaften, Prüfungsqualität, Verhaltensforschung in der Wirtschaftsprüfung, Verteilung der Prüfungsarbeit, Prüfungshonorare, Bilanzpolitik,...

Art und Umfang der Finanzberichterstattung von Unternehmen über ihre kooperativen Aktivitäten sind umstritten - anekdotische Evidenz und rechnungslegungstheoretische Betrachtungen attestieren mitunter eine zu geringe Transparenz. Um diese Kritik einer empirischen Untersuchung zuführen zu...

Die Dynamik und Komplexität unternehmerischen Geschehens hat die Anzahl der Risiken erhöht und auch ihre Prognostizierbarkeit weiter beeinträchtigt. Davon sind im besonderen Maße Auftragsfertiger betroffen. Gerade Bauunternehmen haben in den vergangenen Jahren in erheblichem Umfang...

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...

Why would it be important to study the financial statements of a company? The answer depends on the particular interest of everyone - whether you are a creditor, shareholder, potential investor, manager, government agency or a trade union leader. For example, short-term lenders, such as banks...

In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that...

A vállalatok hitelkockázatának megítélését szolgáló scoring modellekben általánosan elterjedt a számviteli adatok alapján kalkulált hányados típusú pénzügyi mutatószámok alkalmazása. E változók körében azonban vannak olyanok, amelyek mérlegtételeket (mint stock...

This paper aims to provide an overview of the key themes in the development of carbon accounting and auditing over the past twenty years. The evolution of the field since the Kyoto Agreement of 1997 has been divided into four stages. The need to account for and disclosure of greenhouse...

Overall economic development of the country, beside it, requires adequate information, reliable and important for economic decisions from investors, managers, administrators of state, etc. Along with other economic development and management, also and development of an accounting system, able to...

Innovations are an important, although imprecise conceptual category. They are perceived differently depending on the accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main aim of the paper is to identify problems and...

Household budget surveys in sub-Saharan Africa are designed to facilitate poverty measurement and may fail to fully capture consumption in wealthy households. As a result, inequality is likely underestimated. We address upper tier consumption underreporting by aligning consumption derived from...