Results 31 to 40 of about 794,180 (339)
Analysis of chicken production trends in Ukraine [PDF]
Problems 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
Cogent 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]
Accounting 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
Auditing radicalization pathways on YouTube [PDF]
FAT*, 2019 Non-profits, as well as the media, have hypothesized the existence of a radicalization pipeline on YouTube, claiming that users systematically progress towards more extreme content on the platform.
Manoel Horta Ribeiro +4 more
semanticscholar +1 more source
Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam [PDF]
Banks 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
Timing of Verification Procedures: Monitoring versus Auditing [PDF]
, 2005 This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core +2 more sources
Business rescue practices in South Africa: An explorative view
Journal 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
Economies, 2022 The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam.
Pham Quoc Thuan +6 more
doaj +1 more source
Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]
Accounting and Financial ControlType 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
An audit evidence planning model for the public sector
Journal of Economic and Financial Sciences, 2018 Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement regarding the
Marian Mentz, Karin Barac, Elza Odendaal
doaj +1 more source