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Impact of cash settlement on feeder cattle basis [PDF]

open access: yes, 1991
The feeder cattle futures contract specifications were changed in 1986 from physical delivery to cash settlement. The Chicago Mercantile Exchange expected this change to reduce basis variability and improve the ability of hedgers to predict basis. This study analyzes the basis for individual lots of feeder cattle before and after cash settlement. Basis
Kenyon, David E.   +2 more
core   +4 more sources

Potensi Pengembangan Wakaf Uang di Kota Palembang (Preleminary Research) [PDF]

open access: yesI-Finance, 2015
According to the literature, cash waqf has a potency to eliminate poverty and to increase quality of live for Indonesia’s population. But the question that arises is, why in reality the potency and beneficiary of cash waqf hasn’t been existed.
M.Rusydi M.Rusydi
doaj   +4 more sources

APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN BANK SYARIAH ? [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2016
Abstrak: Apakah Distribusi Bagi Hasil Cash Basis Berkeadilan Bagi Deposan Bank Syariah? Artikel ini bertujuan untuk menganalisis metode pendistribusian bagi hasil bank syariah di Indonesia dengan berfokus kepada penerapan basis kas.
Saparuddin Siregar
doaj   +3 more sources

Methodology of cash flows analysis [PDF]

open access: yesEkonomski 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
doaj   +1 more source

The relationship between dividend policy and bank growth [PDF]

open access: yesBanks and Bank Systems, 2021
The purpose of this study is to investigate the association between bank growth and the retained earnings amount for Jordanian banks between 2010 and 2020. The method to be used is regression models.
Mohammad Fawzi Shubita
doaj   +1 more source

The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2020
Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector.
Amel Amiri, Sarra Elleuch Hamza
doaj   +1 more source

Providing a Practical Model for Designing an Accrual Accounting System at State Universities [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2019
Over the past years, the demand for accrual accounting in the public sector, including universities, has increased for various reasons, including better accountability and managing expenses, assets, and liabilities.
Mohammad Ali Bagherpour Velashani   +3 more
doaj   +1 more source

The role of accounting information in acceleration of tax receiving processes [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2014
In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and ...
jafar babajani
doaj   +1 more source

Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2016
The main goal of this paper is determination of premier companies according to investors' decision making model. Based on previous studies, this study applies 6 factors for investors decision making, 3 of which are cash basis (dividend per share ...
Hamid Mahmoodabadi, navid reza namazi
doaj   +1 more source

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