Results 61 to 70 of about 2,313 (234)
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Nullity is in procedure of bankruptcy: separate manifestations
Теорія і практика правознавства, 2016 The article is sanctified to the separate exertion of nullity in procedure of bankruptcy. Nullity of transactions of debtor, acts, accepted in procedure of disposing of property in relation to the change of legal form of debtor, amicable, confutation of ...
В. І. Крат
doaj +1 more source
Accounting &Finance, EarlyView.Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo +3 more
wiley +1 more source
Academicus International Scientific Journal, 2013 The aim of this article is to present the concept of bankruptcy as a legal judicial procedure to be followed in case that the legal or natural person becomes insolvent.
Altina Xhoxhaj
doaj +1 more source
Jurnal Magister Hukum Udayana, 2015 The insolvent Debtor (PT Dwimas Andalan Bali) filed for insolvency by the Creditors (PT. Karsa Industama Mandiri) did not use his rights to submit a Delay for Debt Payment Obligations (DDPO) due to creditors have been in default and there has been an ...
I Wayan Wesna Astara
doaj +1 more source
Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source
The American Journal of Economics and Sociology, EarlyView.ABSTRACT This article explores the application of demurrage money, a concept developed by Silvio Gesell, into Web3. Demurrage money, designed to discourage the hoarding of currency and prevent economic stagnation and concentrations in wealth, offers a potential remedy for the problems of traditional fiat and gold‐backed monetary systems.
George Lovegrove
wiley +1 more source
Some aspects of liability of the guarantor to the debtor’s creditors under the civil law of Russia
Vestnik Omskoj Ûridičeskoj Akademii, 2012 This article analyzes the guarantee agreement as one of the most common ways to enforce the executions obligations. The author focuses on the provisions worked out by the judicial-arbitration and banking practices, which require a theoretical ...
Malanina E. N.
doaj
ATTRACTION OF RESOURCES TO UKRAINIAN AGRIBUSINESS THROUGH AGRARIAN RECEIPT: ACCOUNTING ASPECT
Фінансово-кредитна діяльність: проблеми теорії та практикиThe purpose of the study was to disclose the content of agrarian receipts and the mechanism for their application in the settlement system of Ukrainian agricultural producers as an alternative way to attract resources for doing business under martial ...
Olena Podolianchuk +5 more
doaj +1 more source
Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley +1 more source