Výsledky vyhledávání - "Government Grants"

Akademický článek

Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement

Autor: Serhii Lehenchuk, Nataliya Vyhovska

Publikováno v: Облік і фінанси, Iss 1(103), Pp 14-21 (2024)

Given the long application period of IAS 20 and several unsuccessful attempts to revise it by the IFRS Council, scientists have identified shortcomings in its application in practice, which prevent the disclosure of representatively reliable and rele

Externí odkaz: https://doaj.org/article/e6f43b308f0a4bc6a6a27ba97637bcd8

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Akademický článek

The nonlinear impact of financial flexibility on corporate sustainability: Empirical evidence from the Chinese manufacturing industry

Autor: Xiaojuan Sheng, Yuxiang An

Publikováno v: Heliyon, Vol 10, Iss 6, Pp e27825- (2024)

In the face of challenges ushered in by globalization and technological advancements, financial flexibility has emerged as a pivotal strategy for attaining sustainable development in China's manufacturing sector. Financial flexibility allows firms to

Externí odkaz: https://doaj.org/article/c39ec484432d4687951b498ce4863a16

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Akademický článek

Government’s Covid-19 Social Grant in South Africa: A Synopsis of the Effect on Recipients

Autor: Mokoena Sipho, Ngwakwe Collins

Publikováno v: Holistica, Vol 13, Iss 2, Pp 93-101 (2022)

This paper presents a synopsis of recipients’ benefits from the South African COVID-19 social relief fund. The objective of the paper is to evaluate the key benefit of the COVID-19 special grant and if the Grant had a positive impact in the lives o

Externí odkaz: https://doaj.org/article/734d7fd7504e40afa9de6b23a66d944c

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Akademický článek

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Akademický článek

Earnings Management in the Charitable Sector: A Canadian Study

Autor: Dominic Cyr, Suzanne Landry, Anne Fortin

Publikováno v: Canadian Journal of Nonprofit and Social Economy Research, Vol 14, Iss 1 (2023)

This article examines whether charitable organizations use discretionary accruals to manage their surplus or deficit. Linear regression was used to analyze the financial data of a broad sample of Canadian charitable organizations. Results showed that

Externí odkaz: https://doaj.org/article/dd7ea6f0ceb24cc4bae0cd8568a05d5d

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Akademický článek

The economics and accounting for COVID-19 wage subsidy and other government grants

Autor: Wong, Jilnaught, Wong, Norman

Publikováno v: Pacific Accounting Review, 2021, Vol. 33, Issue 2, pp. 199-211.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/PAR-10-2020-0189

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Akademický článek

Can FinTech improve corporate environmental, social, and governance performance?—A study based on the dual path of internal financing constraints and external fiscal incentives

Autor: Pengcheng Du, Shijun Huang, Yu Hong, Woran Wu

Publikováno v: Frontiers in Environmental Science, Vol 10 (2022)

The fulfillment of ESG responsibility by enterprises is crucial to achieving China’s “double carbon goal” and the sustainable development of the whole society. However, ESG development is facing financing constraints and information asymmetry,

Externí odkaz: https://doaj.org/article/39a01b627f1e42788e002d343eb21fe4

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