Results 211 to 220 of about 136,958 (266)
Some of the next articles are maybe not open access.
Deferred expenses in accounting (financial) reporting: The current status
International Accounting, 2021Subject. This article examines the current state of formation and disclosure of information on expenses of future periods in the accounting (financial) statements of top commercial organizations in Russia. Objectives. The article aims to study the current practice of forming information on expenses of future periods in the accounting and reporting of ...
openaire +1 more source
Journal of Pharmaceutical Negative Results, 2023
This study aims to analyse the impact of deferred expense, current tax expense, accrual basis, and audit quality on earnings management. The object of ths research is a manufacturing company listed on the IDX for period of 2019-2021. Purposive sampling was employed in the research sample selection method to collect data from up to 30 manufacturing ...
openaire +1 more source
This study aims to analyse the impact of deferred expense, current tax expense, accrual basis, and audit quality on earnings management. The object of ths research is a manufacturing company listed on the IDX for period of 2019-2021. Purposive sampling was employed in the research sample selection method to collect data from up to 30 manufacturing ...
openaire +1 more source
Current issues of income and expenses of food industry enterprises
Экономика и предпринимательство, 2021В статье рассмотрены основные вопросы, связанные с политикой учета доходов и расходов на предприятиях пищевой промышленности в России. В процессе анализа были выявлены основные задачи бухгалтерского учета, а также рассмотрена классификация расходов. В частности, были проанализированы основные методы учета затрат, которые используются на предприятиях ...
openaire +1 more source
International Journal of Technology Assessment in Health Care, 2022
IntroductionOn a regular basis, new and innovative medicines come to the market; with uncertainties surrounding their exact effect in patients. To address these uncertainties, disease-specific registries are commonly being used. The Dutch National Health Care Institute (Zorginstituut Netherland [ZIN]) started, in collaboration with stakeholders, a ...
Wim Goettsch +3 more
openaire +1 more source
IntroductionOn a regular basis, new and innovative medicines come to the market; with uncertainties surrounding their exact effect in patients. To address these uncertainties, disease-specific registries are commonly being used. The Dutch National Health Care Institute (Zorginstituut Netherland [ZIN]) started, in collaboration with stakeholders, a ...
Wim Goettsch +3 more
openaire +1 more source
Why are REITS Currently So Expensive?
Real Estate Economics, 2017AbstractOver the last several years, the price of listed real estate stocks has been unusually high relative to dividends. I find that neither low interest rates nor low risk premia can account for the high valuation ratios. Lower interest rates have been offset by rising risk premia to keep expected returns close to average.
openaire +1 more source
2022
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020.
Setiawan, Didik, Cahyani, Yenni
openaire +1 more source
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020.
Setiawan, Didik, Cahyani, Yenni
openaire +1 more source
Prepaid Expenses, Unearned Income, and Other Current Assets
2018Prepaid expense is an expenditure that is paid for in one accounting period, but for which the underlying asset will not be entirely consumed until a future period. Therefore, prepaid expense must not be shown as expense in the accounting period in which it is paid, but instead it must be presented as such in the subsequent accounting periods in which ...
openaire +1 more source
Current trends in tourism development in Kazakhstan: demand, productivity and expenses
Вестник Казахского университета экономики, финансов и международной торговлиThe article examines the development of the tourism sector of the Republic of Kazakhstan in the context of the transformation of the service sector. The indicators of labor productivity, measured in terms of gross value added per employee, as well as the dynamics of tourist demand and financial flows are analyzed.
M. Evloeva +3 more
openaire +1 more source
ANALYTICAL FRAMEWORK FOR THE MANAGEMENT OF CURRENT EXPENSES OF THE ENTITY
Innovative Economics and Law, 2021A.E. Kisova, A.O. Sergeeva
openaire +1 more source
Journal of Consumer Studies & Home Economics, 1989
Although projecting the demand for cars in North America has been the subject of research for almost half a century,1–6 increases in the price of petroleum and petroleum products during the 1970s prompted an interest in projecting the demand for fuel‐efficient cars.
MARY WINTER, MARY JANE SHUMARD WOLF
openaire +1 more source
Although projecting the demand for cars in North America has been the subject of research for almost half a century,1–6 increases in the price of petroleum and petroleum products during the 1970s prompted an interest in projecting the demand for fuel‐efficient cars.
MARY WINTER, MARY JANE SHUMARD WOLF
openaire +1 more source