Results 51 to 60 of about 367,823 (304)
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht [PDF]
, 2003 Cash flow statements have gained popularity worldwide and are now mandatory also under German GAAP for listed companies. Based on International Accounting Standard No. 7 we review their analytical value from both a shareholder's and a creditor's point of
Becker, Gernot M., Seeger, Norbert
core +3 more sources
Развитие методики составления отчета о движении денежных средств, отражающей взаимосвязь прибыли и денежных потоков в отчетности организаций Республики Беларусь [PDF]
, 2015 DEVELOPMENT OF METHODS OF PREPARATION OF THE STATEMENT OF CASH FLOWS REFLECTING THE RELATIONSHIP BETWEEN PROFITS AND CASH FLOWS IN THE STATEMENTS OF THE ORGANIZATIONS OF THE REPUBLIC OF BELARUS E. MALEI, A. BELSKIОбосновывается актуальность использования
Бельский, А. О. +1 more
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Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Cash flow statement: Management tool or statutory requirement?
South African Journal of Business Management, 1994 The Cash Flow Statement (CFS) had been in use in South Africa since October 1988. It replaced the Statement of Sources and Application of Funds, which had been in use since 1973.
I. J. Lambrechts
doaj +1 more source
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LAPORAN ARUS KAS TERHADAP ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013 [PDF]
, 2015 ADE HANA APRILIANA. The Influence of Corporate Social Responsibility Disclosure and Statement of Cash Flow to Abnormal Return on Listed Companies in Indonesian Stock Exchange in 2013. Skripsi.
Hana Apriliana, Ade
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AIChE Journal, EarlyView.Abstract In pharmaceutical industries, continuous manufacturing methods have already been well established to improve productivity and process intensification. However, to better understand the trade‐offs of continuous crystallizers over the existing batch production systems, a robust technoeconomic cost and sustainability analysis is necessary to ...
Jungsoo Rhim, Zoltan K. Nagy
wiley +1 more source
STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY [PDF]
Risk in Contemporary Economy, 2013 Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods
Mihaela-Cristina Onica
doaj
Cash flow ratios and financial performance: A comparative study [PDF]
Accounting, 2019 Cash flow ratios are generally prepared from cash flow statement as per AS-03. It is helpful for financial users including shareholders, management, accountants, auditors and investors to get the relevant information regarding its financial resources for
Somnath Das
doaj +1 more source