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Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future - [PDF]
Revista de Management Comparat International, 2010 This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.
Maria MORARU , Denisa ABRUDAN
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Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization [PDF]
Management Science Letters, 2013 There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to
Mahbobeh Arab +3 more
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CASH FLOW REPORTING AND CREATIVE ACCOUNTING [PDF]
Annals of the University of Oradea: Economic Science, 2011 Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore ...
Negrea Laura Georgeta +2 more
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Application of accrual accounting in Iran municipalities [PDF]
Management Science Letters, 2015 Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee +2 more
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Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 One of the most important financial decisions of managers is determining the level of cash holdings. Recent studies find that deviation from the optimal level of cash holdings may reduce the market value of company and its performance.
Hamid Ahmadzadeh, Afsaneh Soroushyar
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Cash flow hedges using interest rate swaps: accounting under IFRS
Економіка, управління та адміністрування, 2020 The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic meaning
V.S. Ambarchian
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Methodology of cash flows analysis [PDF]
Ekonomski Signali, 2021 Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong.
Pavlović Miloš +2 more
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Assessment and phenotypic identification of millet germplasm (Setaria italica L.) in Liaoning, China [PDF]
PeerJAims This study evaluated millet germplasms in Liaoning Province to support the collection, preservation and innovation of millet germplasm resources.
Xintong Li +3 more
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Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2021 This study aims to examine the effect of operating cash flow and return on assets on stock returns with accounting profit as a moderating variable. The sample technique used purposive sampling on LQ 45 listed companies (IDX) for the period 2016-2018 ...
Retno Wulandari
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Cash Advance Accounting: Accounting Regulations and Practices
Studies and Scientific Researches: Economics Edition, 2012 It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances.
Aristita Rotila
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