Results 91 to 100 of about 49,170 (237)

Regulatory issues of the accounting reporting in the transition to IFRS

open access: yesRUDN Journal of Economics, 2013
The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards.
N V Malinovskaya
doaj  

Corporate General Counsels and Investment Efficiency: Novel Evidence

open access: yesJournal of Business Finance &Accounting, Volume 53, Issue 1, Page 578-608, February 2026.
ABSTRACT We examine whether the presence of corporate general counsels (GCs) is associated with investment efficiency using both conditional and unconditional regressions. Utilizing a large sample of publicly listed US firms, we find that GCs are associated with higher investment in environments prone to underinvestment and lower investment in ...
Nader Atawnah   +4 more
wiley   +1 more source

Increasing The Economic Scale of MSMEs through Islamic-Based Financial Management Literacy In Kedah Malaysia

open access: yesDinamisia
One of the common problems faced by MSMEs is ineffective and efficient financial management. Many MSME owners experience obstacles in budgeting, monitoring cash flow, and controlling expenses.
Siska Siska   +4 more
doaj   +1 more source

Enterprise Data Valuation—A Targeted Literature Review

open access: yesJournal of Economic Surveys, Volume 40, Issue 1, Page 73-92, February 2026.
ABSTRACT As digital transformation redefines business models, enterprise value increasingly depends on intangible assets, especially data, rather than traditional physical assets like buildings and equipment. Traditional accounting has long focused on valuing physical assets based on their anticipated future economic benefits, distinguishing between ...
Sai Krishnan Mohan   +2 more
wiley   +1 more source

A Comparison of Business Management Characteristics in U.S., German, and Japanese Manufacturing Corporations

open access: yesStudies in Business and Economics, 2019
Comparing the management characteristics of business firms in different countries has been a popular research topic in business administration. In this paper, we compare the management characteristics of U.S., German, and Japanese manufacturing ...
Meric Gulser   +3 more
doaj   +1 more source

Wayne County, June 30, 2002 [PDF]

open access: yes, 2003
County Audit ...

core  

Cash Conversion Cycle and Profitability of Nigerian Small and Medium-Sized Entities: An Empirical Analysis

open access: yesThe International Journal of Banking and Finance, 2018
The aim of this study was to investigate the relationship between cash conversion cycle and firm performance of small and medium-sized entities (SMEs) in Nigeria.
Musa Muhammad Tsagem   +2 more
doaj  

Rethinking the Role of Recourse in the Sale of Financial Assets [PDF]

open access: yes, 1996
The presence of recourse in the sale of a financial asset is generally thought to jeopardize the true sale treatment of the sale, especially in the event of the seller\u27s bankruptcy.
Pantaleo, Peter V., Schwarcz, Steven L.
core   +1 more source

1999 BUSINESS ANALYSIS SUMMARY FOR CASH GRAIN FARMS [PDF]

open access: yes
The sources of the 51 cash grain farms analyzed in this report were Telfarm/MicroTel at Michigan State University, plus the AgriSolutions offices in East Lansing, Adrian, Mt. Pleasant, and Alpena.
Nott, Sherrill B.
core   +1 more source

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