How do accounting records affect corporate financial performance? Empirical evidence from the Indonesian public listed companies [PDF]
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]
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]
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
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]
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
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ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY [PDF]
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)
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)
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)
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
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

