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]
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
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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
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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
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144 For Audit's Sake: An Audit of Audits [PDF]
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
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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]
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]
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
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
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Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam [PDF]
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]
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
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