Results 121 to 130 of about 3,475,460 (292)
Shape of Yield Curves Under Instrument‐Based Parallel Shifts
Journal of Futures Markets, EarlyView.ABSTRACT This paper studies the shape of zero and par yield curves through the carry and convexity of zero‐bond and par–swap butterflies under instrument‐based parallel shifts: the component instruments are held fixed, and each instrument's own quote receives the same additive shock.
Jian Sun
wiley +1 more source
Jurnal Akuntansi Multiparadigma, 2012 This research attempts to understand the development and the implications of budget and accounting system of BLU of Brawijaya University from organizational change. Budget and accounting system include the change from traditional budgeting to performance-
Mirna Amirya, Ali Djamhuri, Unti Ludigdo
doaj
Desmistificação do regime contábil de competência Debunking the accrual-basis accounting
Revista de Administração Pública, 2010 Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do regime de competência puro, que desde 2001 estuda a possibilidade de adoção do regime. Esse processo
Borges, Thiago Bernardo +3 more
openaire +2 more sources
Further offshoring, nearshoring, and reshoring: Exploring the role of experience
Global Strategy Journal, EarlyView.Abstract Research Summary This study examines the role of firms' experience in shaping strategic decisions to relocate offshored activities. Adopting an experiential learning perspective, we test the influence of two types of experience—international production experience and reshoring experience—on the choice of relocating to another foreign country ...
Daniel Pedroletti +2 more
wiley +1 more source
Accrual Basis versus Cash Basis
, 2009 Diplomová práce se věnuje dvěma základním bázím, na kterých může být založen účetní systém, a to akruální a peněžní bázi v účetní praxi České republiky. Tato práce je především zaměřena na hledání rozdílů mezi oběma těmito bázemi.
Baxová, Petra
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Should multinationals care about development? Rethinking global strategy in an unequal world
Global Strategy Journal, EarlyView.Abstract Research Summary While multinational corporations (MNCs) can profoundly shape global development trajectories, global strategy research has largely treated development as peripheral to core strategic concerns. This Perspective paper examines the contested relationship between global strategy and development, arguing that MNCs are neither ...
Marcus M. Larsen +2 more
wiley +1 more source
Accrual Financial Reporting and Australian Fiscal Policy [PDF]
, 2000 Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS.
Robinson, Marc
core
Head &Neck, EarlyView.ABSTRACT Background Head and neck squamous cell carcinoma (HNSCC) lacks an established screening program, and most cases are diagnosed at advanced stages. Multi‐cancer early detection (MCED) blood‐based assays represent a promising approach, yet real‐world clinical experience with MCED‐identified HNSCC remains limited.
Abhinav Talwar +3 more
wiley +1 more source
Restatement And Accrual Basis Issue In Government Accounting [PDF]
Advances in Economics, Business and Management Research, 2015 openaire +1 more source
Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]
This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Tomomi Takada +2 more
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