Effects of diagram format and user numeracy on understanding cash flow data [PDF]
An issue of longstanding concern in accounting information systems is the effective presentation and communication of financial data to users with little accounting background.
Van Der Heijden, Hans
core
ABSTRACT Self‐healing materials represent a paradigm shift in designing functional biomedical devices for drug delivery, tissue regeneration, and 3D bioprinting. However, their clinical translation remains limited by challenges such as insufficient mechanical strength, potential cytotoxicity from chemical modifications, and complex activation ...
Ganjun Feng +15 more
wiley +1 more source
The Forecasting Express-Model of the Energy Companies’ Financial State [PDF]
The paper focuses on a forecasting express-model of the financial state of an enterprise. This model includes forecasting the Profit&Loss statement and the Balance Sheet of the organization. The combination of these documents allows forecasting cash flow
Dranko Oleg, Maslyakova Natalia
doaj +1 more source
Did the Indian Green Revolution Change the Farm Size–Productivity Relationship?
ABSTRACT We examine the relationship between farm size and productivity during India's Green Revolution, a period of rapid technological transformation. Using a unique panel of over 5000 Indian farm households that spans the Green Revolution (1971–1999), we show that the classic (linear) inverse farm size–productivity relationship gradually evolved ...
Rabail Chandio, Leah E. M. Bevis
wiley +1 more source
CONTEMPORARY APPROACHES OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION [PDF]
In this paper we chose to present two components of the financial statements: the profit and loss account and the cash flow statement. These summary documents and different indicators calculated based on them allow us to formulate assessments on the ...
Sziki Klara, Kiss Melinda, Popa Dorina
doaj
KEBERADAAN LAPORAN ARUS KAS DAN PERSEPSI PEMAKAI LAPORAN KEUANGAN : SEBUAH KAJIAN EKSPERIMENTAL [PDF]
Cash flow statement is one of the elements of financial statements. It is a mandatory statements, that is necessary to be examined whether the cash flow statement significantly can enhance information gathering for users so it could affect their ...
ZULAIKHA, Zulaikha
core
Tax Policy and Farm Organization
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows [PDF]
This study examines the gap between investors' and financial managers' views on the presentation of operating cash flows. The method used is three separate surveys conducted through structured questionnaires on random samples of private investors (384 ...
Esmail Farzaneh Kargar +1 more
doaj +1 more source
Analisis Laporan Arus Kas Untuk Mengukur Likuiditas Pada PT. Btpn, Tbk [PDF]
This study aims to determine the level of liquidity in the PT. BTPN, Tbk. This research uses descriptive quantitative method. The data used in this study according to the secondary data source.
LALUJAN, B. K. (BELLA) +2 more
core
A cash flow-kimutatás szabályozásainak nemzetközi összehasonlítása és csoportosítása (International comparison and classification of Cash Flow Statement regulations) [PDF]
Az egyes nemzetek számviteli szabályozásának vizsgálatánál az adott ország sajátosságaiból eredően részben eltérő szabályozások alakultak ki. Az induktív megközelítésű vizsgálatok jellemzően a szabályozási kérdések széles körét fogják át, de csak ...
László, Norbert
core +1 more source

