Results 11 to 20 of about 35,034 (267)

Development and Role of the Subsistence Minimum in the Payrolls Legislation in Slovakia from year 1993 [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: The subsistence minimum category is used in the Slovak Republic in determining several wage and tax categories. In this paper I analyze whether the set standard of living is sufficient with regard to the development of the average ...
Kubaščíková Zuzana   +3 more
doaj   +1 more source

Relationship between Capital Structure and Firm Profitability: Evidence from Vietnamese Listed Companies

open access: yesInternational Journal of Financial Studies, 2023
This research focused on exploring capital structure that would have an impact on the Vietnamese company’s profitability. Theoretically, we apply agency theory which mentions the separation of ownership and management, which leads to the problem when the
Soa La Nguyen   +5 more
doaj   +1 more source

Determinants of Time for Publication Annual Reports: Empirical Evidence from Non-Financial Listed Companies in Vietnam

open access: yesInternational Journal of Financial Studies, 2022
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models (
Anh Huu Nguyen   +3 more
doaj   +1 more source

144 For Audit's Sake: An Audit of Audits [PDF]

open access: yesBritish Journal of Surgery, 2021
Abstract Aim Audit is a mandatory requirement for completion of Dental Core Training. Consequently, many audits undertaken by trainees are to “tick a box”, leading to incomplete or poor-quality audits, with change either not implemented or never measured.
J Wege   +3 more
openaire   +1 more source

Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

open access: yesCogent Business & Management, 2022
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports.
Hong Thi Xuan Nguyen   +3 more
doaj   +1 more source

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis [PDF]

open access: yesAccounting and Financial Control, 2020
This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment.
Serhii Lehenchuk   +2 more
doaj   +1 more source

Analysis of chicken production trends in Ukraine [PDF]

open access: yesProblems and Perspectives in Management, 2017
Poultry farming is one of the most promising areas of production not only in Ukraine but also in the world. This is due to the high demand for protein products and increased consumption. Ukraine does not use enough of its export potential in the agrarian
Alla Fatenok-Tkachuk   +3 more
doaj   +1 more source

Business rescue practices in South Africa: An explorative view

open access: yesJournal of Economic and Financial Sciences, 2018
Business rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article seeks to
Talira Naidoo, Adnan Patel, Nirupa Padia
doaj   +1 more source

Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam [PDF]

open access: yesBanks and Bank Systems, 2020
The paper aims to investigate the impact of CAMEL components on the financial performance of commercial banks in Vietnam. Three econometric models are built using four CAMEL’s crucial indicators as independent variables (capital adequacy, asset quality ...
Anh Huu Nguyen   +2 more
doaj   +1 more source

Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]

open access: yesAccounting and Financial Control
Type of the article: Research Article The study examined the effectiveness of the South African National Treasury’s oversight responsibilities under the Public Finance Management Act, motivated by widespread public sector failures linked to corruption ...
Malerotho Thomas Mphahlele   +2 more
doaj   +1 more source

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