Results 11 to 20 of about 3,340 (84)

Vocabulari de comptabilitat [1996]

open access: yes, 1996
Vocabulari bilingüe català-castellà que conté 350 de comptabilitat.
Universitat de Barcelona. Facultat de Ciències Econòmiques i Empresarials. Comissió de Normalització Lingüística
core   +8 more sources

La Comptabilitat i els reptes de l'actual "management" empresarial. Des de la rendició clàssica de comptes fins a la comptabilitat i auditoria social. [PDF]

open access: yes, 2002
[cat] La tesi està estructurada en quatre parts i les conclusions finals. A la primera part realitzem una introducció a l'evolució de la comptabilitat i del management. L'objectiu de partida a l'hora d'elaborar aquesta breu panoràmica evolutiva era la de trobar-nos preparats per afrontar un terreny d'investigació que intuíem estretament interrelacionat
Morrós Ribera, Jordi
core   +8 more sources

Pràctiques de Comptabilitat Analítica [PDF]

open access: yes, 2013
Aplicacions pràctiques de la Comptabilitat analítica. Càlcul de costos. Costos per assignació i localització. Costos preestablerts.
Ferrer Pedrola, Ramón
core   +6 more sources

The Role of Assumptions in Ohlson Model Performance: Lessons for Improving Equity-Value Modeling

open access: yesMathematics, 2021
In this paper, we test whether the short-run econometric conditions for the basic assumptions of the Ohlson valuation model hold, and then we relate these results with the fulfillment of the short-run econometric conditions for this model to be effective.
Olga Fullana   +2 more
doaj   +1 more source

Special Issue: VIII Congress ACCID and APC

open access: yesIntangible Capital, 2020
The articles presented in this issue of Intangible Capital are included in of the set contributions that were submitted for the consideration of those attending the VIII ACCID Congress and APC Conference: new times, new opportunities, which held at the ...
Francesc Gómez Valls
doaj   +1 more source

Towards convergence of government financial statistics and accounting in Europe at central and local levels

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2018
The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of ...
Rosa Mª Dasí González   +2 more
doaj   +3 more sources

Conceptes bàsics de la Comptabilitat

open access: yes, 2018
Conceptes de la Comptabilitat que ajudaran l'alumne en la comprensió del significat dels principals estats financers de l ...
Salvador Pitarch, Alfred
core   +6 more sources

Using eportfolios to encourage responsible feedback

open access: yesHigher Learning Research Communications, 2015
This article aims to look at the value that ePortfolios can add to business studies, specifically in the financial field. In order to answer the question, Do ePortfolios contribute to the development and enhancement of responsible feedback in the ...
Lucia Morales, Amparo Soler Dominguez
doaj   +1 more source

RISK DISCLOSURE ANALYSIS IN THE CORPORATE GOVERNANCE ANNUAL REPORT USING FUZZY-SET QUALITATIVE COMPARATIVE ANALYSIS [PDF]

open access: yesRAE: Revista de Administração de Empresas, 2016
This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report.
Pedro Carmona   +2 more
doaj  

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