Results 21 to 30 of about 937,950 (310)

Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2017
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research.
Baries Ferryono, Sutaryo Sutaryo
doaj   +1 more source

JUSTIFICATION OF THE PARAMETERS OPTIMIZATION OF THE ENTERPRISE'S CASH FLOWS

open access: yesФінансово-кредитні системи: перспективи розвитку., 2022
Cash flow management is a key aspect of an enterprise's activity, as it is used to regulate all spheres of activity of a business entity, therefore issues related to the effectiveness of this process are of great relevance.
Galyna Azarenkova   +2 more
doaj   +1 more source

A tax proposal for a cash flow corporate tax

open access: yesIntangible Capital, 2013
Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the ...
Lourdes Jerez Barroso   +1 more
doaj   +1 more source

The Influence Mechanism of Different Cash Flow Availability on R&D Investment: Evidence from China

open access: yesComplexity, 2022
It has been widely assumed and proven that a firm’s research and development (R&D) investment is limited if the availability of cash flow is constrained. The purpose of this study is to verify the opposite proposition: whether firms invest heavily in R&D
Xiaobo Wu, Ye Hua, Hao Lu
doaj   +1 more source

THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS

open access: yesJURNAL AKUNTANSI, 2022
Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia.
Yuha Nadhirah Qintharah   +1 more
openaire   +1 more source

Conceptual Approaches to the Development of a Cash Flow Classifier

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2023
Cash flows are a convenient source of operational information for analyzing the state of the economy. Obtaining this information will ensure the use of operational regulatory tools to achieve the goals of economic security. The purpose of the study is to
V. V. Maslennikov, A. V. Larionov
doaj   +1 more source

Cash Basis Vs Accrual Basis dalam Pengambilan Keputusan pada Entitas Syariah

open access: yesJurnal Sosial Teknologi, 2023
Akuntansi accrual basis dan cash basis sebenarnya tidak begitu relevan dipertentangkan. Keduanya adalah saling mengisi atau komplementer, cash basis akan melahirkan informasi tentang likuiditas yang sangat berguna bagi para pengambil keputusan. Akuntansi accrual basis sangat perlu untuk menyusun laporan laba rugi dan laporan posisi keuangan (Neraca ...
openaire   +1 more source

A study on effects of cash flow patterns and auditors’ opinions in predicting financial distress [PDF]

open access: yesManagement Science Letters, 2013
Bankruptcy has been one of the most important issues among investors in stock market and there are literally different techniques for predicting bankruptcy.
Fatemeh Namvar   +2 more
doaj   +1 more source

Calcium Shock Enables Efficient and Programmable Particle Delivery for Genome Editing Applications

open access: yesAdvanced Science, EarlyView.
Classical transfection and transduction are inefficient, particularly with confluent cells and organoids, and lack cell type‐specific programmability. This study presents calcium shock (CaSh), a method that dramatically improves particle delivery into single cells, colonies, and organoids.
Nicole Vo   +12 more
wiley   +1 more source

Cash Forward Contracting versus Hedging of Fed Cattle, and the Impact of Cash Contracting on Cash Prices

open access: yesJournal of Agricultural and Resource Economics, 1992
This research examines cash forward contracting of fed cattle. for an individual feeder, a cash contract eliminates basis risk (as compared to a futures hedge).
Emmett W. Elam
doaj   +1 more source

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