Results 11 to 20 of about 7,434,983 (307)

ANALYSIS OF INDIRECT EXPENSES RATES [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2021
The requirements of management work determine the functions, objectives and methods of the cost information system. In turn, these elements (functions, objectives, methods) generate the informational structure for presenting the respective elements ...
Daniela SIMTION
doaj  

Earnings Decomposition, Value Relevance and Predictability [PDF]

open access: yesIranian Journal of Finance, 2021
Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
doaj   +1 more source

SciSpends: an exploratory survey investigating nonreimbursed expenses in biological sciences

open access: yesFACETS, 2020
Socio-economic barriers to participation in science are harmful to the enterprise. One barrier is the phenomenon of scientists paying for expenses related to the conduct of research that are not reimbursed (which we termed “Scispends” for social media ...
Brett Favaro, Edward Hind-Ozan
doaj   +1 more source

The moderating effect of liquidity on the relationship between sustainability and firms' specifics: Empirical evidence from indian manufacturing sector

open access: yesHeliyon, 2023
The current study attempts to examine the moderating effect of liquidity on the relationship between firms' specific and sustainability expenses. The study is based on secondary data over a period from 2015 to 2021.
Najib H.S. Farhan   +3 more
doaj   +1 more source

EARNINGS MANAGEMENT: CURRENT TAX EXPENSE, EFFECTIVE TAX RATES, AND FINANCIAL RATIO

open access: yesJurnal Muara Ilmu Ekonomi dan Bisnis, 2022
Penelitian ini untuk membuktikan secara empiris pengaruh biaya pajak kini, tarif pajak efektif, profitabilitas, leverage, perputaran sediaan, dan ukuran perusahaan terhadap manajemen laba. Penelitian menggunakan 49 perusahaan yang terdaftar pada perusahaan manufaktur di Bursa Efek Indonesia dari 2016 sampai 2018 yang dipilih dengan metode purposive ...
Rani Wulan Ayu, Yulius Kurnia Susanto
openaire   +1 more source

TAX TREATMENT OF COMMON COSTS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
Accounting provides information on financial performance of an entity. For companies who ows profit tax, it is important to establish the right amount of deductible expenses. According to the current Romanian fiscal law, the taxable profit of a company
Teiuşan Sorin-Ciprian
doaj  

Current Canadian Initiatives to Reimburse Live Organ Donors for their Non-Medical Expenses [PDF]

open access: yesCanadian Journal of Public Health, 2007
Living organ donors frequently incur non-medical expenses for travel, accommodation, prescription drugs, loss of income, and child care in conjunction with organ donation. Despite international precedent and widespread public support, Canada currently lacks a unified strategy to reimburse donors for these expenses.
Sorina, Vlaicu   +4 more
openaire   +2 more sources

effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management

open access: yesJurnal Penelitian Ekonomi Dan Akuntansi, 2023
Research to analyze and test deferred tax assets, deferred tax expenses and current tax expenses on earnings management. This type of research is quantitative with an associative approach and secondary data sources in the form of annual reports. The population in the consumer goods sector manufacturing companies listed on the IDX during 2016-2021 was ...
Dewi Puspita Sari, Agus Afandi
openaire   +1 more source

Strengthening The Management of Funeral Expenses System: Towards Digitalization and Sustainable Outcomes

open access: yesIslamiconomic: Jurnal Ekonomi Islam, 2023
The study was conducted to identify current effectiveness of funeral expenses (khairat kematian) management system in Muslim community. Findings from the survey could lead to the development of a system that can provide excellent services and effective ...
Zarabizan Zakaria, Nor Hazlina Abdullah
doaj   +1 more source

Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses [PDF]

open access: yesОмский научный вестник: Серия "Общество. История. Современность"
This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods
N. M. Kalinina, E. A. Balashova
doaj   +1 more source

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