Results 101 to 110 of about 547,522 (312)
Basic Principles of Hedge Accounting [PDF]
The development of the capital markets increases the key role of the financial manager both in using the new techniques for administrating the risks and in assessing hedge effectiveness.
Bunea-Bontaş, Cristina Aurora
core +1 more source
Pengaruh Laba dan Komponen Arus Kas terhadap Return Saham (Studi Empiris pada Perusahaan Terdaftar di Bei Periode Tahun 2007–2009) [PDF]
, 2009 This study aims to provide empirical evidence of the influence of the information published financial statements, the accounting profit, cash flow components comprising cash flows from operating activities, cashflows from investing activities and cash ...
Nur, A. (Aini)
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Диагностика овертрейдинга с учетом влияния метода отражения выручки от реализации [PDF]
, 2012 Целью данного исследования является описание основных методов учета выручки от реализации и проецирование вариантов ведения учета на финансовые потоки предприятия.
Бобкова, Н. В. +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source
THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study examines the role and utility of the Statement of Cash Flows in the credit decision-making process from the perspective of Bulgarian banks.
Fanya Filipova +3 more
doaj +1 more source
ON FINANCIAL ACCOUNTING MEASUREMENT: A RECONSIDERATION OF SFAC 5 BY THE FASB IS NEEDED [PDF]
This paper attempts to reinforce by means of social theory the procedure and property (attribute) of financial accounting measurement advanced by Salvary [1985,1989,1992].
Stanley C. W. Salvary
core
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Probabilistic Business Failure Prediction in Discounted Cash Flow Bond and Equity Valuation [PDF]
The purpose of the paper is to incorporate probabilistic business failure predictions in discounted cash flow (DCF) models for the valuation of company bonds and owners´ equity.
Skogsvik, Kenth
core
A Case of Fixed Asset Accounting: Initial and Subsequent Measurement [PDF]
, 2016 This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make ...
Gissel, Jodi L.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source