Results 11 to 20 of about 4,000,640 (344)
Corporate social responsibility and stock price crash risk [PDF]
, 2014 This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk. Crash risk, defined as the conditional skewness of return distribution, captures asymmetry in risk and is important for investment ...
Kim, Yongtae, Li, Haidan, Li, Siqi
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Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Critical Perspectives on Accounting, 2019 Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Eija Vinnari +2 more
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Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]
, 2018 In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor +2 more
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Features of intellectual property reflection in accounting and in financial statements [PDF]
Eastern European Journal of Regional Studies, 2020 Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position.
Liudmila LAPIȚKAIA +1 more
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The Place and Role of the Working Chart of Accounts in the Company’s Information System [PDF]
Bìznes Inform, 2019 The article is aimed at defining the place and role of the working chart of accounts in the company’s information system, as well as allocating problematic issues related to the process of developing and implementing a working chart of accounts by ...
Laichuk Svitlana M.
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, 2001 This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS.
Beijnum, Bert-Jan van +3 more
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Accounting policy as a tool of enterprise management system [PDF]
, 2018 The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms ...
Kilyar, Oleksandra
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Comparative analysis between the traditional and contemporary approach to efficiency measurement in companies [PDF]
Ekonomija: teorija i praksa, 2020 Nowadays, corporation efficiency measurement is a modern and important trend in various disciplines, such as accounting, finance and especially marketing.
Anđelković Danijela, Đurović Milan
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Naše Gospodarstvo, 2015 The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio ...
Horvat Robert, Korošec Bojana
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