Results 61 to 70 of about 1,148,120 (250)
Highlighting the Links Between Islamic Accounting and the Cash Waqf
International Journal of Islamic Business and Economics (IJIBEC), 2019 The paper explores and ultimately highlights the link between the two concepts via a diachronic approach, tracing the Islamic institution of the cash Waqf and its book keeping activities thereby garnering sufficient evidence to conclude that the Islamic
Oluwaseun Sulaiman Saidu
doaj +1 more source
CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA [PDF]
We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using ...
Dumitru Matis +2 more
core
When the River Runs Low: Heterogeneous Impacts of Transportation Disruptions on Local Grain Basis
Agribusiness, EarlyView.ABSTRACT A substantial share of U.S. soybean and corn exports from the Midwest moves by barge along the Mississippi River system to export terminals in the Louisiana Gulf. Transportation costs between Midwestern grain elevators and export terminals create a wedge between prices at these locations, and shocks to these costs are partially passed on to ...
Yuan Zhang +3 more
wiley +1 more source
THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS
Studies and Scientific Researches: Economics Edition, 2008 The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting
Doina Pacurari, Mircea Muntean
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Share reacquisitions, surplus cash, and agency problems [PDF]
, 2004 This paper investigates the role that excess cash plays in explaining actual open market share reacquisitions and examines the impact of agency problems on the payout decision.
Young, S E, Oswald, D
core
Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
Agribusiness, EarlyView.ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Desain Sistem Informasi Akuntansi Keuangan Masjid
Journal of Accounting and Investment, 2016 The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method.
Farhani Kautsar Nugraha +2 more
doaj
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
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
doaj
Agribusiness, EarlyView.ABSTRACT Rural farm households continue to face significant risks from climate change, resulting in many of them diversifying their livelihood sources into other income‐generating activities to increase their incomes and improve food and nutrition security. In this study, we examine the drivers and impact of farm households' participation in livelihood
Mahwish Arshad, Awudu Abdulai
wiley +1 more source