Results 21 to 30 of about 4,436 (138)
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
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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
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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
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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
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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
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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
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Borsa Istanbul Review, 2023 Relying on the resource dependence theory, this study investigates the effect on intellectual capital efficiency and its components of having board members who are former bureaucrats, using a sample of banks in Turkiye.
Murat Ocak +5 more
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Qualidade de biodiesel de soja, mamona e blendas durante armazenamento
Revista Verde de Agroecologia e Desenvolvimento Sustentável, 2016 Objetivou-se monitorar o armazenamento dos biodieseis provenientes da transesterificação homogênea alcalina do óleo de soja e mamona via rota metílica, avaliando a indução oxidativa pela norma EN14112 e pelo método PetroOxy durante o período de 120 dias,
Marco Aurélio R. Melo +4 more
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Journal of Economics and Management, 2021 Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to
Morawska Izabela
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Case Studies in Thermal EngineeringThis study delineates experimental investigations and thermodynamic analyses conducted on a two-cylinder, two-stroke, air-cooled engine-standard for uncrewed aerial vehicles (UAVs)-operated with various gasoline–methanol fuel blends.
Erdal Tunçer
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