作者: CREEK 時間: 2025-3-21 20:15
The Analysis of the Appliance of Fair Value Concept in Croatian Companies from Real Sectorards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what extent Croatian companies from real sector are using fair value concept for measuring assets and liabilities. In order to fulfill the basic goal of the chapter作者: 兩棲動物 時間: 2025-3-22 04:01 作者: 變態(tài) 時間: 2025-3-22 05:47
The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from ective of this chapter is to analyze the interdependence between the accounting effects of the fair value concept application and the corporate profit tax on the case of Croatian companies from real sector for the period from 2010 to 2016. The research was carried out of 96 large-sized companies, an作者: Myocyte 時間: 2025-3-22 09:54
Effect of the Time to Maturity on the Risk of the Covered Call Strategy of the underlying asset and time to expiration (maturity) on the performance of the values of the ratios delta, gamma, vega, theta, and rho. These ratios are the risk measures and are very important in risk management of the option transactions. They determine the influence of changes in the risk f作者: DEMUR 時間: 2025-3-22 13:51
In Search for a Connection of Selected Variables on the Formation of Tax Gap in Personal Income Tax:anges in the number of income tax payers, the number of enterprises with foreign branches, and the number of enterprises employing up to 9 people. The study hypothesized that changes in the number of income tax payers, as well as the number of enterprises have a significant impact on changes in the 作者: DEMUR 時間: 2025-3-22 19:49 作者: CRACY 時間: 2025-3-22 22:26 作者: 租約 時間: 2025-3-23 03:21 作者: 斷言 時間: 2025-3-23 06:52
The Strategic Rationale of Mergers and Acquisitions on Emerging Markets: Evidence from Romania businesses or as a way of survival. In this chapter, we identify the determinants of the acquirers for choosing one type of merger in the detriment of others, considering a classification that suits better for the Romanian merger market (horizontal, vertical, and conglomerate). The independent vari作者: BILE 時間: 2025-3-23 13:30 作者: 繞著哥哥問 時間: 2025-3-23 15:11 作者: 6Applepolish 時間: 2025-3-23 19:21 作者: Glaci冰 時間: 2025-3-24 00:40 作者: 背景 時間: 2025-3-24 05:10
Economic Analysis of Recent Laws on Corporate Reorganization Methods in Hungaryt studies the attitudes of Hungarian companies toward reorganization possibilities in a creditor-friendly environment and examines the outcomes of the new procedures. The conclusion is that the financial variables are seemingly irrelevant in decision-making. The bankruptcy procedure has become a use作者: Lipohypertrophy 時間: 2025-3-24 07:26 作者: CROAK 時間: 2025-3-24 12:21 作者: –吃 時間: 2025-3-24 15:26
Preferences of Individual Investors from Different Generations in Poland in Terms of Socially Respon their approach and attitude to social responsibility in the financial market. The Baby Boomer Generation is more likely to declare a socially responsible attitude when making investment decisions compared to younger generations.作者: 符合國情 時間: 2025-3-24 22:29
Lothar Bertels,Friedhelm Steffens to making important investment decisions. Firstly, uncertainty in the market causes troubles in evaluating future changes of products and services demand. Secondly, companies seek to accumulate own funds to implement investment projects in order to avoid credit liabilities.作者: ROOF 時間: 2025-3-25 03:07
The Effect of Fixed Investments on Lithuanian Economy to making important investment decisions. Firstly, uncertainty in the market causes troubles in evaluating future changes of products and services demand. Secondly, companies seek to accumulate own funds to implement investment projects in order to avoid credit liabilities.作者: compose 時間: 2025-3-25 07:08 作者: 似少年 時間: 2025-3-25 10:58 作者: encomiast 時間: 2025-3-25 12:09 作者: HERE 時間: 2025-3-25 19:08
Zusammenfassung der Untersuchungsergebnisse,inancial performance improves when using the fair value method compared to the cost method. However, a risk of violation of the principles of prudence and neutrality was noted. For this reason, the conclusion was made that the cost method is more relevant for measuring biological assets.作者: 好忠告人 時間: 2025-3-25 20:25
Stephan Klecha,Wolfgang Krumbeinon the currency options (on EUR/USD) pricing simulation. The simulation was carried out for the period 02.01.2019–15.03.2019. The results indicate that all measures values of the risk of covered call strategy are significantly volatile over time.作者: 是剝皮 時間: 2025-3-26 00:15
Die vermehrte Gewinnung von Brennstoffen,e a tendency to change in the scope of the tax gap. No significant relationship was found between the parameters concerning enterprises and the size of the tax gap. The research is unique for being the first empirical study of its type in Poland.作者: 編輯才信任 時間: 2025-3-26 07:11
MedR Schriftenreihe Medizinrechtpublic and the Czech Republic, which rejects the existence of a persistent long-run equilibrium between exchange rate, domestic prices (i.e. in the Slovak Republic) and foreign prices (i.e., in the Czech Republic)作者: 擔(dān)憂 時間: 2025-3-26 10:46 作者: 動物 時間: 2025-3-26 13:22
Effect of the Time to Maturity on the Risk of the Covered Call Strategyon the currency options (on EUR/USD) pricing simulation. The simulation was carried out for the period 02.01.2019–15.03.2019. The results indicate that all measures values of the risk of covered call strategy are significantly volatile over time.作者: outset 時間: 2025-3-26 16:48 作者: 結(jié)束 時間: 2025-3-26 22:00 作者: biopsy 時間: 2025-3-27 01:08
The Impact of Free Cash Flow on Firm’s Performance: Evidence from Malaysiaregression for testing the hypothesis and the results indicated that some do not support the hypothesis. The findings point out that FCF as the independent variables has a significantly negative relationship with the firm’s performance, measured by ROA and Tobin Q. Besides that, there is a positivel作者: antedate 時間: 2025-3-27 08:01
The Analysis of the Appliance of Fair Value Concept in Croatian Companies from Real Sectoronfirm that Croatian companies from real sector mostly apply cost concept in regards to fair value concept. Research results have also indicated that fair value concept is mostly applied in measuring land, properties, plant and equipment, biological assets, and financial instruments, although, its a作者: 發(fā)炎 時間: 2025-3-27 12:43 作者: 故意釣到白楊 時間: 2025-3-27 14:39 作者: SPASM 時間: 2025-3-27 20:45
The Strategic Rationale of Mergers and Acquisitions on Emerging Markets: Evidence from Romania a premium have the most significant influence on the type of merger chosen by the acquirer, given the fact that, in our sample, many acquirers register a negative book value of equity. Despite the fact that, on the Romanian market, many of the companies decide not to record a premium, its influence作者: Acumen 時間: 2025-3-28 00:51
The Influence of a Group Purchasing Organization on the Management of Company Receivablesto PLN 100 million. The analysis of the receivables management policy in companies was carried out on the basis of literature and using the initial and indicative financial analysis. The conducted analysis showed how the purchasing group influenced the policy of managing receivables in companies for作者: 鍍金 時間: 2025-3-28 03:41
Anonymity in Cryptocurrenciescryptocurrencies are pseudonymous rather than anonymous. In this chapter, the problem with anonymity and its implications in accounting will be discussed. In addition to this, protocols and services, which make it harder or even impossible to link addresses and transactions to their senders and reci作者: 慢慢沖刷 時間: 2025-3-28 08:51
Deposits as a Key Source of Financing Cooperative Banks: The Deposit Activities of a Group Cooperatiooperative banks tend not to use interbank deposits, but the local government sector is an important source of financing for them. Based on the econometric panel models, it was found that the increase in the share of deposits from the nonfinancial sector in assets is positively affected by the incre作者: maroon 時間: 2025-3-28 12:50 作者: 隱藏 時間: 2025-3-28 15:39
https://doi.org/10.1007/978-3-662-29086-6regression for testing the hypothesis and the results indicated that some do not support the hypothesis. The findings point out that FCF as the independent variables has a significantly negative relationship with the firm’s performance, measured by ROA and Tobin Q. Besides that, there is a positivel作者: bibliophile 時間: 2025-3-28 19:06
Die Beschaffenheit des Zementleims im Beton,onfirm that Croatian companies from real sector mostly apply cost concept in regards to fair value concept. Research results have also indicated that fair value concept is mostly applied in measuring land, properties, plant and equipment, biological assets, and financial instruments, although, its a作者: apropos 時間: 2025-3-29 00:27
https://doi.org/10.1007/978-3-663-06796-2ptive and inferential statistics, it can be concluded that fair value concept is not widely used in Croatian company’s from the real sector for the period observed. Therefore, the accounting effects of the fair value concept cannot have high impact on corporate profit tax liability. According to the作者: archenemy 時間: 2025-3-29 04:07 作者: 絕緣 時間: 2025-3-29 08:06
Ernst Bayer,Hans-Dieter Belitz,Oswald Wiss a premium have the most significant influence on the type of merger chosen by the acquirer, given the fact that, in our sample, many acquirers register a negative book value of equity. Despite the fact that, on the Romanian market, many of the companies decide not to record a premium, its influence作者: foppish 時間: 2025-3-29 12:52 作者: 瘙癢 時間: 2025-3-29 18:53
Zusammenfassung der wesentlichen Ergebnisse,cryptocurrencies are pseudonymous rather than anonymous. In this chapter, the problem with anonymity and its implications in accounting will be discussed. In addition to this, protocols and services, which make it harder or even impossible to link addresses and transactions to their senders and reci作者: 搏斗 時間: 2025-3-29 23:26
https://doi.org/10.1007/978-3-322-96305-5ooperative banks tend not to use interbank deposits, but the local government sector is an important source of financing for them. Based on the econometric panel models, it was found that the increase in the share of deposits from the nonfinancial sector in assets is positively affected by the incre作者: disparage 時間: 2025-3-30 03:52
https://doi.org/10.1007/978-3-662-39470-0del in which financially rational decisions is not dysfunctional. We find that time is the most important factor here. It is therefore suggested that the rules should be designed so that the companies be motivated to file for bankruptcy in time. This design is the . or its pre-pack version.作者: 強所 時間: 2025-3-30 05:07 作者: JADED 時間: 2025-3-30 11:25 作者: slow-wave-sleep 時間: 2025-3-30 12:41
978-3-030-53538-4The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl作者: patriot 時間: 2025-3-30 18:56 作者: 柏樹 時間: 2025-3-30 22:04 作者: 虛構(gòu)的東西 時間: 2025-3-31 01:32
Die Beschaffenheit des Zementleims im Beton,ards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what extent Croatian companies from real sector are using fair value concept for measuring assets and liabilities. In order to fulfill the basic goal of the chapter作者: 兒童 時間: 2025-3-31 05:34
Zusammenfassung der Untersuchungsergebnisse, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given for one of the methods in the measurement of biological assets—cost or fair value less estimated costs to sell. The advantages and disadvantages of both 作者: Admire 時間: 2025-3-31 11:24
https://doi.org/10.1007/978-3-663-06796-2ective of this chapter is to analyze the interdependence between the accounting effects of the fair value concept application and the corporate profit tax on the case of Croatian companies from real sector for the period from 2010 to 2016. The research was carried out of 96 large-sized companies, an作者: 智力高 時間: 2025-3-31 14:36
Stephan Klecha,Wolfgang Krumbein of the underlying asset and time to expiration (maturity) on the performance of the values of the ratios delta, gamma, vega, theta, and rho. These ratios are the risk measures and are very important in risk management of the option transactions. They determine the influence of changes in the risk f
