Results 1 to 10 of about 9,012,869 (334)

How do accounting records affect corporate financial performance? Empirical evidence from the Indonesian public listed companies [PDF]

open access: yesHeliyon, 2023
Previous studies demonstrate that accounting choices could, directly and indirectly, affect firm performance. We investigate whether accounting choices and financial ratios could affect firm performance.
Rangga Handika, Icuk Rangga Bawono
exaly   +3 more sources

Digital assets: Creation and accounting records [PDF]

open access: yesEkonomski Signali, 2021
The Law on Digital Assets (here in after' the Law) entered into force at the end of 2020, but due to a six-month postponement its implementation started on 31.06.2021. In the meantime, the National Bank of Serbia and the Securities Commission (as the two
Trklja Radmila   +2 more
doaj   +2 more sources

Influence of Accounting Records on Performance of Small and Medium Enterprises in Malaysia [PDF]

open access: yesJournal of Finance and Accounting, 2022
Accounting is crucial to business management. Thus, the study sought to examine the influence of accounting records on the performance of small and medium enterprises in Malaysia. The study adopted the descriptive research design.
Mohamed G. Ahmed
semanticscholar   +2 more sources

Outsource manufacturing in accounting records

open access: yesScientific Papers of Silesian University of Technology Organization and Management Series, 2023
Purpose : Outsourcing is becoming an increasingly common source of utilizing the resources available in the ...
Katarzyna Świetla, Joanna TOBOREK-MAZUR
openaire   +2 more sources

ACCOUNTING RECORDS: PAST AND PRESENT [PDF]

open access: yes"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", 2019
The degree of development of science is determined by the level of studying its history. This is also applicable to such an important element of the accounting method as recording. Since ancient times, registration of facts of economic life in accounts has been carried out. Initially, there was a practical activity (accounting), connected directly with
L. Koval
openaire   +2 more sources

ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The need of collecting information about business units grows together with economic progress. Accounting is the source of this data without which no company would be able to conduct business activity.
Wioletta Świeboda
doaj   +15 more sources

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we ...
Paul C. ȘCHIOPU
doaj   +1 more source

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we ...
Paul C. ȘCHIOPU
doaj   +1 more source

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we ...
Paul C. ȘCHIOPU
doaj   +1 more source

The concept and essence of financial reporting as the main source of information on the results of the enterprise’s business activities

open access: yesУченые записки Российской академии предпринимательства, 2022
Against the background of the development of economic relations in Russia, the requirements for the financial statements of the organization are currently increasing. The reporting information provides an overview of the financial position and results of
A. F. Talibova   +2 more
doaj   +1 more source

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