Results 101 to 110 of about 387,437 (360)
Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira +4 more
wiley +1 more source
The Consistency of Basic Principles of Internal Audit at Private Enterprises
Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control.
L. NOVICHENKO, О. V. SHCHYRSKA
doaj
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin +1 more
wiley +1 more source
Digital Financial Assets: Problems of Recognition, Valuation and Legal Regulation in Accounting
The article reveals the author’s vision of the recognition, valuation and legal regulation of accounting of digital assets at company level. The economic nature of cryptocurrency is discussed through interpreting the functions of money: a measure of ...
О. PYLYPENKO, О. YURCHENKO
doaj
Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core
ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]
This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
core
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay
Oktariansyah Oktariansyah +2 more
openalex +2 more sources
CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS [PDF]
The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory
Attila Tamas Szora, Iulian Bogdan Dobra
core
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source

