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Does Real Earnings Management changes according to Industry? Evidence from Egypt [PDF]
1. Introduction Prior research has discussed real earnings management practices according to several themes such as R&D investment (e.g. Gunny,2005), performance (e.g. Leggett et al.,2009; Kumar et al.,2020), leverage (e.g. Zamri, et al.,2013),
dr \Mohammed Zedan Ibrahim Wali +2 more
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Implementation possibilities for the concept of management accounting in the Republic of Macedonia [PDF]
The actual business conditions which are featured with great number of changes in the social and political system in the Republic of Macedonia have their impact in all the spheres of the social life, including the accounting-management profession.
Koleva Blagica +2 more
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THE THEORY OF ECONOMICS AND ORGANIZATION OF AGRICULTURAL FARMS IN THE CONTEXT OF NATIONAL ACCOUNTING STANDARD NO.12.“AGRICULTURAL ACTIVITIES” [PDF]
The main purpose of the article is to present a critical assessment of the regulations in (National Accounting Standard) NAS No. 12 Pertaining to „Agricultural activity” against the background of the theory of economics and organization of agricultural ...
Tomasz Kondraszuk
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This study aimed to investigate the present situation of the Libyan accounting research by assessing the availability of appropriate characteristics in its three components (research - researcher - research environment).
The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha
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Bu çalışmada Amerika Birleşik Devletlerindeki üniversitelerle Türkiye’deki üniversitelerin işletme lisans bölümlerindeki dersler karşılaştırılmıştır.
İbrahim Aksu, Meltem Gül
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ASPECTS REGARDING THE MEASUREMENT OF MANAGEMENT PERFORMANCE IN LOCAL PUBLIC ADMINISTRATION [PDF]
In the Romanian local public administration, the management must be responsible for the good management of the entity and for the well-being of the citizens.
FĂGĂDAR (GHIŞA) MARGARETA +1 more
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OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA [PDF]
Accounting has always been a great consumer of inventions and innovations in computing technology. This evolution led both to the change of accounting techniques and to the evolution of the accounting profession. The covid19 pandemic has changed the way
ȚURCAN CRISTIAN DRAGOȘ +3 more
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MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP [PDF]
Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated.
Т. Murovana
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BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO
Fitriyeni Oktavia +3 more
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Application of Flipped Classroom Method for Learning Worksheets Material
Based on data from the Central Bureau of Statistics, Indonesia is projected to enjoy a demographic bonus in 2045. This condition must be utilized because this is the first time in the history of the Indonesian nation.
Irene Kim Lie, Rousilita Suhendah
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