Results 91 to 100 of about 315,993 (303)
The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy [PDF]
, 2005 The purpose of this paper is twofold.First, we provide a discussion of the problems associated with endogeneity in empirical accounting research.We emphasize problems arising when endogeneity is caused by (1) unobservable firm specific factors and (2 ...
Nikolaev, V. +3 more
core +1 more source
Cost accounting for environmental safety
Вестник университета, 2019 The article describes the main approaches to cost accounting for environmental security, the analysis of methods of cost accounting, proposals for the organization of accounting for the item "Environmental protection measures", systematizing the cost of ...
O. Kovalenko
doaj
ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST [PDF]
Challenges of the Knowledge Society, 2014 Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form ,
Valentin Gabriel CRISTEA
doaj
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Cognitive impairment is a common non‐motor symptom in Multiple Sclerosis (MS), negatively affecting autonomy and Quality of Life (QoL). Innovative rehabilitation strategies, such as semi‐immersive virtual reality (VR) and computerized cognitive training (CCT), may offer advantages over traditional cognitive rehabilitation (TCR ...
Maria Grazia Maggio +8 more
wiley +1 more source
Management Accounting for Service: A Research Agenda [PDF]
Purpose – The purpose of the paper is to point out a research agenda for Management Accounting under the emergent Service-Dominant (S-D) Logic. S-D Logic is widely discussed in the field of Marketing, the paper tries to extend S-D Logic in the Management
Lino Cinquini, Andrea Tenucci
core
Accounting standards, cost of capital, resource allocation, and welfare In a large economy
, 2013 In an extended capital asset pricing model (CAPM) setting, I examine how the quality of accounting standards affects real investment and welfare through its impact on investment hurdle rates.
Guochang Zhang, Zhang, Guochang
core +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To evaluate the efficacy and safety of ofatumumab in patients with myelin oligodendrocyte glycoprotein antibody–associated disease (MOGAD), and compare it with rituximab. Methods We conducted a single–center, observational study including 22 MOGAD patients treated with ofatumumab and 21 treated with rituximab.
Yuxin Fan +5 more
wiley +1 more source
An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century [PDF]
A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial ...
Miriam Núñez-Torrado +2 more
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An institutional approach to the role of cost accounting in regulated markets: the case of the royal soap factory of Seville (1515-1692) [PDF]
, 2002 Regulated markets and state-owned monopolies characterized the economies of many Southern European and Latin American territories around the end of the Middle Ages and the Renaissance.
Carmona, Salvador, Donoso, Rafael
core
Cost accounting for environmental safety
Вестник университета, 2016 The article describes the main approaches to cost accounting for environmental security, the analysis of methods of cost accounting, proposals for the organization of accounting for the item "Environmental protection measures", systematizing the cost of ...
O. Kovalenko
doaj