Results 11 to 20 of about 6,528 (227)
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021 This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these ...
Shkulipa Liudmyla
doaj +1 more source
Factors of Gig Job Involvement and the Effect on B40 and M40 Socio-economic Sustainability [PDF]
, 2023 The emergence of information and communication technology (ICT) creates new means that permit interaction between employers and employees via apps and systems.
Norasekin Ab Rashid +11 more
core +1 more source
Use of Recycled Coarse Aggregate for M40 Grade Concrete
Journal of Building Pathology and Rehabilitation, 2023 Abstract Decreasing natural resources of coarse & fine aggregates and growing issues with trash management assistance the beneficiation of trash materials. The quality and uniformity of the recycled aggregate and the concrete generated from it are clearly influenced by the degree of processing and the original concrete's quality, according ...
Niranjan Singh, Ashish Gupta
openaire +1 more source
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2023 A clear manifestation of the technological revolution 4.0 in the context of digitalization of the economy is the use of digital, electronic, or IT-oriented versions of financial reporting.
Vysochan Oleh S. +3 more
doaj +1 more source
Application of statistical methods in Internet financial information analysis
Croatian Review of Economic, Business and Social Statistics, 2020 In today’s modern globalised world, we are faced with numerous data which form the basis for many crucial decisions. The ability to perform the analysis and interpret data correctly is, therefore, of essential importance in practically every field.
Dolinšek Tatjana
doaj +1 more source
Pricing Strategies in the Revenue Management System of Hotel Enterprises
Studia Ekonomiczne i Regionalne, 2022 Subject and purpose of work: Substantiation of the principles of formation of the pricing policy of hotel enterprises while considering the segmentation of the client base, existing patterns and pricing strategies according to revenue management system.
Melnyk Iryna, Barna Marta
doaj +1 more source
Applying Benford’s law to detect earnings management
Journal of Economics and Management, 2023 – This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression ...
Sylwestrzak Marek
doaj +1 more source
Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland
International Journal of Management and Economics, 2022 The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using ...
Białek-Jaworska Anna +2 more
doaj +1 more source
Accrual-based and cash-based earnings management in Algeria: substitution or complementary
Croatian Review of Economic, Business and Social Statistics, 2022 Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
doaj +1 more source
Illite content of sediment core M40/4_SL71
, 2017 Illite content of sediment core M40 ...
Ehrmann, Werner +11 more
core +1 more source