Results 41 to 50 of about 9,976 (290)
FORMATION OF THE ENTITY'S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES
The article solved the problem concerning the development and practical application of accounting policies with regards to related parties. One element of the company’s accounting policies is to establish the principles of classification of related ...
B. Zasadnyi
doaj +1 more source
The related-party transactions
La notion de transaction entre parties liées est une notion qui a été élaborée par le droit comptable afin d’assurer une certaine transparence de l’information financière et aboutir à une image fidèle des comptes d’une société en tenant compte des ...
Ibourichene, Dahila
core
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
A careful study of the recorded legal acts of eighteenth century Damascus courts suggests that parties to real property transactions - both buyers and sellers – acted sometimes for undisclosed third parties without being explicitly qualified as their ...
Brigitte Marino
doaj +1 more source
Food Tastes in the United States: Convergence or Divergence?
ABSTRACT This study investigates how food consumption tastes have changed in recent decades across the United States. Using NielsenIQ data for over 77 million transactions, there is evidence of divergence in food tastes across regions from 2007 to 2016 and across households of different income, education, and race/ethnicity groups.
Michael DeDad
wiley +1 more source
Does related-party transactions affect financial performance of firms in Nigeria? [PDF]
Related-party transactions (RPTs) are usually dual in nature since they fulfill the economic needs of the firm while at the same time, they serve as mechanisms through which the resources of firms are manipulated, exploited and diverted. This paper takes
Godsday Edesiri Okoro, Edirin Jeroh
doaj
ABSTRACT Sustainability labels can help support consumers select more socially and environmentally friendly options, thereby enhancing returns for conscientious producers and promoting the transition to a more sustainable food system. However, consumer confusion regarding labels' meaning undermines their effectiveness.
Monika Hartmann +4 more
wiley +1 more source
Farmers’ Protests in Germany: Media Coverage and Types of Bias
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Risky accounting areas in relation to transfer prices [PDF]
While controlling the marketability of revenues and expenses, special attention should be paid to specific provisions of Article 7 (specifically, items 1 and 8) of the Corporate Income Tax Law, which stipulates that undocumented expenses as well as the ...
Drobnjaković Maja +2 more
doaj
Cash-Based Related Party Transactions in New Economy Firms
This paper investigates associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Previous research has examined the related party transactions of large U.S. firms.
Gallery, Gerry T. +2 more
core +1 more source

