نتایج جستجو برای: accounting variables
تعداد نتایج: 375215 فیلتر نتایج به سال:
Inter-rater reliability (IRR), which is a prerequisite of high-quality ratings and assessments, may be affected by contextual variables, such as the rater’s or ratee’s gender, major, experience. Identification heterogeneity sources in IRR important for implementation policies with potential to decrease measurement error increase focusing on most relevant subgroups. In this study, we propose fle...
This study empirically examines whether green innovation moderates the relationship between Green Accounting, Quality Management, and Financial Performance. research is a causal descriptive quantitative on traditional banking companies listed Indonesia Stock Exchange (IDX). survey data secondary from 2018-2021 Sustainability Reports of Exchange. It consists three independent variables. accounti...
مقاله حاضر به بررسی رابطه بین کیفیت اطلاعات حسابداری و همبستگی نرخ رشد شرکت با صنعت در شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران میپردازد. در این راستا از معیارهای مختلف سنجش کیفیت اطلاعات حسابداری شامل شاخص پایداری سود، هموارسازی سود، قابلیت پیشبینی سود و اقلام تعهدی و ترکیبی از متغیرهای رتبهبندی شده فوق و همچنین برای اندازهگیری همبستگی نرخ رشد شرکت با صنعت از چهار معیار؛ نرخ رشد سرم...
The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...
Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...
We show how and why it makes sense to use a relational formalisation instead of the usual functional one in the treatment of term graphs. Special attention is paid to term graphs with bound variables, that have, to our knowledge, never been formalised with such a generality before. Besides the novel treatment of term graphs themselves, we present an innovative relational homomorphism concept th...
We develop a theoretical basis for integration and segregation of multiple outcomes with underlying S-shaped value functions. Our theoretical findings suggest that Thaler’ principles of mental accounting work as postulated when we deal with events having only positive outcomes (gains) or only negative ones (losses). In the case of ‘mixed’ events with positive and negative outcomes, determining ...
The object of the model ProFarm is the identification of the excellent production scheme in plant production in consideration of local characteristics. First the contribution margin accounting will be calculated based on an estimation of the yield potential. Finally the economically excellent production scheme will be determined on the base of the contribution margin.
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