Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [PDF]
حسابداری سلامت, 2013 Introduction: Since the financial system of Iranian government executives is not capable of providing comprehensive information, and in all governmental systems, especially in the health sector, it encounters with the shortage and scarcity of valuable ...
M. R. Maleki +4 more
doaj
A study on the relationship between operational cash flow and the return of stockholders [PDF]
Management Science Letters, 2014 Performance measurement in managerial accounting is normally associated with cash flow and it is executed based on different figures such as testing information content abuse and accounting figures.
Hassan Ghodrati, Hassan Abyak
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley +1 more source
Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [PDF]
مطالعات تجربی حسابداری مالی, 2011 In this study the relationship between accounting depreciation and economic depreciation has been studied. If the equality of accounting depreciation and economic depreciation is demonstrated, it is expected to be a negative and statistically significant
Mahdi Bahar Moghadam, Mahnaz Salari
doaj
An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [PDF]
بررسیهای حسابداری و حسابرسی, 2013 This study examined whether reporting conservatism is related to firms' financial flexibility as manifested in their corporate financial decisions, namely their investment–cash flow sensitivity.
Mohammad Hassani
doaj +1 more source
Competition Policy and Agribusiness in the Biden Administration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Biden Administration pursued a set of ambitious competition policy initiatives in agriculture and agribusiness, primarily aimed at livestock and poultry supply chains, farm inputs, and food retailing. The initiatives included expanded antitrust enforcement; new US Department of Agriculture (USDA) contract regulations requiring poultry ...
James M. MacDonald
wiley +1 more source
Audit Financiar, 2016 Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to ...
Marinela Daniela MANEA
doaj +1 more source
Sistem Informasi Akuntansi Kas Kecil Menggunakan Metode Dana Berubah
Journal of Innovation Information Technology and Application, 2019 Based on the results of observations made, it was found that the lack of research locations have not been able to produce financial statements presentation about petty cash expenses accurately, quickly, and accurately.
Fidya Arie Pratama +3 more
doaj +1 more source
Accruals and Cash Flows in Explaining Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2011 The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaining stock return in Tehran Stock Exchange. Ball and Brown (1968) began research on the relationship between accounting earnings and firm value.
Gholamreza Kordestani +3 more
doaj +1 more source
US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]
, 2014 International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
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