Zobrazeno 1 - 10
of 552
pro vyhledávání: '"jel:M40"'
Publikováno v:
The Review of Financial Studies. 31:1298-1340
We investigate the determinants of employment and wage insurance that firms offer to their employees against industry-level and idiosyncratic shocks. Using data on firms from 41 countries, we find that family firms provide more employment protection
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::59ef955f0693144979580d7b3e1e5aa7
https://doi.org/10.1093/rfs/hhx104
https://doi.org/10.1093/rfs/hhx104
Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::f6db25f88d51c9cf3f59da1e5aca8176
https://hal.archives-ouvertes.fr/hal-01667056/file/2006-01-31-1300.pdf
https://hal.archives-ouvertes.fr/hal-01667056/file/2006-01-31-1300.pdf
Publikováno v:
Annals of the University of Craiova: Economic Sciences Series, Vol 1, Iss 43, Pp 132-140 (2015)
The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::57adae9686066ce416642194df3514be
Autor:
Carmen- Alexandra BALTARIU
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 7 (1/2015), Pp 13-20 (2015)
The purpose of this paper is to assess the scientific literature referring to the value relevance of reported accounting information over a twelve year period starting from 2002. The approach of the paper is a theoretical (conceptual) one. In order t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::d8c085bdc3825cdeef88ad6f9e66b218
https://doaj.org/article/5fa42a9b983e4f9f99bcf874f01d0973
https://doaj.org/article/5fa42a9b983e4f9f99bcf874f01d0973
Autor:
Cihat Savsar
Publikováno v:
Journal of Economic Development, Environment and People, Vol 4, Iss 1, Pp 7-15 (2015)
In Today’s competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::94714e510afd04845c3b9581b9d7d0b6
http://ojs.spiruharet.ro/index.php/jedep/article/view/97
http://ojs.spiruharet.ro/index.php/jedep/article/view/97
Autor:
Almaree KEMP, Anthea BOWMAN, Berenice BLOM, Charl VISSER, Danelle BERGOER, Dominique FULLARD, Geraldine MOSES, Sheri-Lee BROWN, Johan BORNMAN, Juan-Pierré BRUWER
Publikováno v:
Expert Journal of Business and Management, Vol 3, Iss 1, Pp 1-12 (2015)
The concept of Small Medium and Micro Enterprises (SMMEs) were introduced by the South African government by way of the Small Business Act No. 102 of 1996. Here SMMEs are defined as small business entities that are managed by one or more owner(s) whi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::88da62777b53609dafcee065fafcfb36
http://business.expertjournals.com/wp-content/uploads/EJBM_302_kemp1-12.pdf
http://business.expertjournals.com/wp-content/uploads/EJBM_302_kemp1-12.pdf
Autor:
Sorin Sandu VÎNATORU, George CALOTĂ
Publikováno v:
Internal Auditing and Risk Management. 38(1):211-222
In this paper, we tried to capture how auditors gather documents with sufficient probative value, particularly with regard to basic planning and procedural areas examined, showing: the extent of understanding and knowledge, risk sighted investigation
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::067e6865b429cfcc53880540a631ef3f
http://aimr.univath.ro/en/article/PRELIMINARY-ACCEPTANCE-OF-THE-ENGAGEMENT-ACTIVITIES~1028.html
http://aimr.univath.ro/en/article/PRELIMINARY-ACCEPTANCE-OF-THE-ENGAGEMENT-ACTIVITIES~1028.html
Autor:
Carmen NISTOR
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 7 (1/2015), Pp 431-436 (2015)
Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::034acd42e1bd3b5dc860bb7313a2c559
http://seaopenresearch.eu/Journals/articles/SPAS_7_61.pdf
http://seaopenresearch.eu/Journals/articles/SPAS_7_61.pdf
Autor:
Da Veiga, José Carlos Rocha, Fernandes, Joaquim Santana, Gonçalves, Cristina Isabel Ramos, Georgette Andraz
Publikováno v:
Journal of Spatial and Organizational Dynamics, Vol III, Iss 1, Pp 78-95 (2015)
CIÊNCIAVITAE
CIÊNCIAVITAE
Following the theories of gray and positive accounting this study examines the options in the measurement of assets and the usefulness of fair value. Using a sample of 104 Portuguese and Spanish companies with listed securities, the research analyzes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::0550f1d099991104ef5dbc6132cddf15
http://www.cieo.pt/journal/J_1_2015/article6.pdf
http://www.cieo.pt/journal/J_1_2015/article6.pdf
Autor:
Adrian-Cosmin Caraiman
Publikováno v:
Annals of Computational Economics. 2(43):211-221
Under this work I have the intention of clarifying the position and scope of accounting information system under commerce entities, because under the conditions of continous improvment and diversification of economical activity, to accounting informa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::5c8ad45430b6a6259a91a1d2b2cae958
http://feaa.ucv.ro/AUCSSE/0043v2-021.pdf
http://feaa.ucv.ro/AUCSSE/0043v2-021.pdf