Competition among pressure groups for political influence over the determination of accounting standards [PDF]
, 1998 This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
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VALUE CONCEPTS OF "ACCOUNTING POLICY" AND "BALANCE SHEET POLICY"
International Journal of Innovative Technologies in Economy, 2018 The article considers the justification of its own theoretical approaches to accounting and balance policy on the basis of legal, scientific, and theoretical positions of their organization and proposes author definitions of the terms "accounting policy"
Marenych T. G. +2 more
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Identifying coopetition model in Iran Automotive industry based on systematic approach: A case study of Iran Khodro Company [PDF]
پژوهشهای مدیریت عمومی, 2020 Extended Abstract Abstract Synchronous co-operation between competing companies, which is referred to coopetition, has recently been considered by companies and industries. Companies use this strategy for various purposes, such as increasing productivity,
Mahdi Mohammadi, Bahman Hajipour
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Accounting for the Distributional Impacts of Policy in the Green Accounts
Environment and Development Economics, 2000 Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of policy makers. For example, international policy designed
Horan, R.D. +3 more
openaire +5 more sources
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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Determinants of voluntary accounting policy choices by Australian life insurers [PDF]
, 1997 This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life
Klumpes, P J M
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Economic Justification of tax Planning
Учёт. Анализ. Аудит, 2023 The application of tax planning by an economic entity will make it possible to release part of the funds from financial (including tax) liabilities and effectively use them in the reproduction process for modernization, reconstruction, improvement of ...
M. A. Polyakova, A. V. Nosov
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Учёт. Анализ. Аудит, 2018 The article describes the features of the evolution theory in the system of statistical accounting of commercial bank’s financial security. Based on the analysis of the globalization processes the necessity was justified to plan at any level of financial
A. V. Lukyanov
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Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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Financial accounting instruments streamlining the process of fixed assets managing in an enterprise
Nowoczesne Systemy Zarządzania, 2019 The management of fixed assets in an enterprise has a direct impact on the achieved economic and financial results. Business managers use various instruments streamlining this process.
Anna KUCZYŃSKA-CESARZ
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