Results 111 to 120 of about 128,347 (314)
A REVIEW OF THE CAPITAL STRUCTURE THEORIES [PDF]
In this paper the authors survey capital structure theories, from the start-up point, which is considered Modigliani and Miller’s capital structure irrelevance theorem, to recent theories, such as the pecking order and the market timing theory.
Popescu Luigi, Visinescu Sorin
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Analisis Faktor - Faktor Yang Mepengaruhi Kinerja Pengguna Sistem Informasi Akuntansi Pada Bank Konvensional (StudiEmpiris di KabupatenWonogiri) [PDF]
, 2016 Intention of this research is to analyse and test influence of top management support, involvement of consumer of accountancy information system, system development formalization, and ability of technique of personal have an effect on to accountancy ...
, Dr. Erma Setiawati, Ak, MM +1 more
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Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT The purpose of this paper is to discuss the micro‐ and macro‐outcomes for the standard neoclassical carbon tax (whose burden falls on the producers) versus the implication of a budget neutral, performance‐based EU Common Agricultural Policy (CAP) focusing on non‐CO2 emission (N2O and CH4, measured in CO2eq) reduction, especially in the ...
John Helming +4 more
wiley +1 more source
Arguments for introducing accrual based accounting in the public sector [PDF]
From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move closer to commercial accounting principles practiced in the private sector.
Bunea-Bontaş, Cristina Aurora +1 more
core +1 more source
The Dark Pyramid: Unpacking the Multidimensional Nature of the Dark Side of Leadership
British Journal of Management, EarlyView.Abstract The dark side of leadership has been employed as an umbrella term to cover an array of concepts typically concerned with the dysfunctionality and/or toxicity of individual leaders. As the field of leadership studies moves towards ‘post‐heroic’ perspectives, we apply the same ontological positioning, adopting a ‘post‐villainous’ perspective in ...
Peter Stephenson +2 more
wiley +1 more source
Cautious Practice in Accountancy Credit Units [PDF]
The constitution of the specific risk prevision refers to their creation and is realized including in the cost the sum representing the level of the necessary specific risk provisions, in case there is no provision.
Riana Iren Radu
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Small businesses and graduate recruitment in Australia and the United Kingdom [PDF]
, 2015 Purpose – The aim of this paper is to investigate graduate recruitment by small businesses from a small business perspective. With the growth in the number of graduates, non-traditional sources of employment, in particular small and medium size ...
Nazarian, Alireza, Potts, Conor
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Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
core +1 more source
Journal of the Royal Anthropological Institute, EarlyView.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Universitas Humanística, 2012 The objective of this paper is to revisit some connections drawn from literature and others identified directly, between accountancy and the Theory of Communicative Action –henceforth TCA– as described by Jürgen Habermas, with a view to favouring an ...
Gabriel Rueda-Delgado
doaj