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The Implementation of Accounting for Environmental Liabilities [PDF]

open access: yes, 2019
This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company\u27s operations.
Firmansyah, A. (Amrie)   +1 more
core   +1 more source

Corporate Social Responsibility and Firms’ Financial Performance: A Study of Nigerian Consumer Goods Companies

open access: yesEconomics and Business, 2021
The study is based on corporate social responsibility and financial performance of companies in Nigeria. The study focuses on the issues and ideologies that surround the practices of corporate social responsibility by consumer goods companies in Nigeria.
Emamoke Jarikre Victor   +1 more
doaj   +1 more source

Going concern in the financial reports of listed companies during the COVID-19 pandemic – the results of an empirical study [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2021
Purpose: The objective of this article is to assess how many entities have faced going concern problems and to identify what uncertainties may affect a going concern, especially during the COVID-19 pandemic.
Ewa Chrostowska, Katarzyna Koleśnik
doaj   +1 more source

Auditing public schools' financial records: A study of financial management from the eyes of relevant stakeholders

open access: yesPerspectives in Education, 2023
The demand for proper financial management in schools is dictated by the South African Schools Act 84 of 1996, Section 43(1), according to which public schools must retain a suitably qualified accountant registered in terms of the Public Accountants and
Simon Diatleng Sebidi   +2 more
doaj   +1 more source

PERSPECTIVE ON ACCOUNTABILITY IMPLEMENTATION IN INDONESIA’S DZIKRUL GHAFILIN AND AL QUR’AN RECITATION COMMUNITY [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2019
The disadvantages of conventional accounting approach reporting only economic and financial data suggest that the majority of accountability remains in the form of physical financial statements and human-centred accountability superiority.
Prasetio J.E.   +3 more
doaj   +1 more source

Applying the machine learning method in predicting business winners vs. losers through financial reports [PDF]

open access: yesOditor, 2017
Predicting the management of Serbia's economy is of great importance for investment activities which generate growth and development of a country. Official public data on the results of Serbia's economy management are a necessary and sufficient basis for
Stanojević Slobodan   +2 more
doaj  

UNLOCKING ORGANIZATIONAL SUCCESS: LEVERAGING FINANCIAL STATEMENT ANALYSIS AS A PROFOUND TOOL FOR ASSESSING PROFIT PERFORMANCE

open access: yesManagere, 2023
This research aims to analyze the financial performance of non-profit organizations. The method used is a qualitative type of literature approach, namely by comparing and evaluating concepts obtained from documents in the form of profit organization ...
Rifka Marifatul Hasanah, Mohammad Suib
doaj   +1 more source

AFFIRMING MORAL EXCELLENCE: STRENGTHENING CHARACTER EDUCATION THROUGH HABITUATION AND INNOVATIVE LEARNING MANAGEMENT

open access: yesManagere, 2023
This study investigates the positive impact of the management of strengthening moral character education through habituation programs and educational learning in early childhood on their moral development.
Faizatul Widat, Aning Suci Wulandari
doaj   +1 more source

CONTEMPORARY BIOECONOMICAL PROBLEMS FACING OF THE COMPANIES IN THE TOURISM INDUSTRY [PDF]

open access: yesTrakia Journal of Sciences, 2019
Bulgarian economy is a part of the ongoing worldwide processes of globalization. Of the other part, the importance of the tourism sector of Bulgarian economy is essential.
N. Penev
doaj   +1 more source

Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities [PDF]

open access: yesФинансовый журнал, 2020
The development of accounting for public sector entities and its convergence with public sector IFRS pose new methodical and methodological problems. Inventory is essential to ensure faithful representation of financial reports provided to users.
Tatyana G. Arbatskaya
doaj   +1 more source

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