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Artículos de revistas sobre el tema "Business enterprises ??? Accounting ??? Brazil"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 1 de febrero de 2022

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1

Bianchi, Massimo, Joshua Onome Imoniana, Laura Tampieri, and Jelena Tesic. "Comparing the role of managerial control in micro family business start-up in Bosnia Herzegovina, Brazil and Italy." Corporate Ownership and Control 7, no. 2 (2009): 224–37. http://dx.doi.org/10.22495/cocv7i2c1p5.

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This paper compares the role of managerial control in Micro, Small and Medium Enterprises (MSMEs) startup in Bosnia Erzegovina, Brazil and Italy respectively in the district of Banja Luka, San Caetano and Forlì-Cesena. The main reason for this emergent topic is the survey carried out in the various countries that shows that informal controls outweighs the formal controls in the MSME and that there is a good evidence that such businesses are family owned. The most interesting result of the research was the discussion on MSMEs control system that is interwoven by the role and features of manager

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Mendes-da-Silva, Wesley, Theodore E. Christensen, and Vernon J. Richardson. "Determinants of internet financial disclosure in an emerging market: lessons from Brazil." Corporate Ownership and Control 5, no. 2 (2008): 379–92. http://dx.doi.org/10.22495/cocv5i2c3p7.

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Disclosure transparency is one of the pillars of good corporate governance. Moreover, the digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the Internet as a means of disseminating and disclosing financial information to shareholders, analysts and other interested capital market participants. This research examines the determinants of voluntary disclosure of financial information on the Internet by Brazilian firms. Cross-sectional analyses based on 291 non-financial companies listed on the São Paulo Stock Exchange in 2002

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De Amorim Braga, Fabrício Jose, Fabiano De Souza Silvestre, and Ualison Rébula Oliveira. "Analysis of individual micro-entrepreneur vision from the perspective of financial management." Brazilian Journal of Operations & Production Management 15, no. 2 (2018): 182–92. http://dx.doi.org/10.14488/bjopm.2018.v15.n2.a2.

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In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19%

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Aharoni, Yair. "State-Owned Enterprises in High Technology Industries: Studies in India and Brazil." Journal of International Business Studies 19, no. 3 (1988): 512–17. http://dx.doi.org/10.1057/jibs.1988.47.

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Tontini, Gérson, Luciano Castro de Carvalho, Nair Fernandes da Costa Schlindwein, and Victor Tomarevski. "Maturity model of procurement and supply management in small and medium-size enterprises." International Journal of Quality and Service Sciences 8, no. 3 (2016): 315–33. http://dx.doi.org/10.1108/ijqss-04-2016-0036.

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Purpose The purpose of this paper is to present a practical instrument for self-evaluation of maturity in the processes of procurement and supply management, applicable to small and medium-size companies, as well as to show how the use of this evaluation tool may help companies to decide what to improve in these processes. Design/methodology/approach Based on an empirical and theoretical framework, the instrument developed measures the maturity of procurement and supply management activities in four macro-processes: materials management, purchase process, supplier evaluation process and proces

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Salvador, Elisa, Florence Pinot de Villechenon, and Humberto López Rizzo. "European SMEs and the Brazilian market." European Business Review 26, no. 4 (2014): 368–88. http://dx.doi.org/10.1108/ebr-10-2013-0129.

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Purpose – This paper aims to investigate the importance of networking for Italian and French small and medium-sized enterprises (SMEs) in Brazil. Business opportunities in Brazil have attracted a significant amount of interest in recent years. The country is moving towards market orientation, and it has recently experienced higher growth rates. Furthermore, upcoming events, such as the FIFA World Cup in 2014 and the 2016 Olympic Games in Rio de Janeiro, are attracting a significant amount of attention given the emergence of potential business opportunities in several sectors. Nevertheless, Eur

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Donzé, Pierre-Yves. "Multinational Enterprises and the Globalization of Medicine: Siemens and the Business of X-ray Equipment in Non-Western Markets, 1900–1939." Enterprise & Society 15, no. 4 (2014): 820–48. http://dx.doi.org/10.1017/s1467222700016128.

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Whereas the globalization of medicine since the middle of the 19th century has primarily been approached as the sociopolitical and cultural outcome of imperialism, this article argues that Western big business also played a major role through the worldwide export of standardized medical technologies. It focuses on the expansion of Siemens on the X-ray equipment market in non-Western countries during the first half of the twentieth century. This German multinational enterprise experienced slight growth from the mid-1920s onwards but relied mainly on two markets (Argentina and Brazil). It specia

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Ridings, Eugene W. "Business Associationalism, the Legitimation of Enterprise, and the Emergence of a Business Elite in Nineteenth-Century Brazil." Business History Review 63, no. 4 (1989): 757–96. http://dx.doi.org/10.2307/3115962.

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Operating in an economy that was still primarily export-import based and in a cultural environment suspicious of all business interests, members of Brazil's nineteenth-century business elite laced many obstacles to legitimizing their activities. Ironically, erforts to win acceptance tended to fragment business groups and eventually opened the way for a new industrial bourgeoisie at the expense of the overseas traders.

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Haber, Stephen H. "Business Enterprise and the Great Depression in Brazil: A Study of Profits and Losses in Textile Manufacturing." Business History Review 66, no. 2 (1992): 335–63. http://dx.doi.org/10.2307/3116941.

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This article employs previously unused accounting data and manuscript censuses to determine the impact of the Great Depression on Brazil's most important cotton textile manufacturers. It argues that the Great Depression, when viewed at the level of the individual business enterprise, had far more serious consequences than the previous literature, which relied on aggregate statistical data, suggests. The analysis presented here leads to the conclusion that Brazil's major cotton firms were in serious trouble prior to the 1929 Crash and that they took longer to recover than most other studies of

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Martínez Bobillo, Alfredo, Juan Antonio Rodríguez Sanz, and Fernando Tejerina Gaite. "Explanatory and predictive drivers of entrepreneurial orientation and innovation capacity: Evidence from family enterprises." Cuadernos de Gestión 21, no. 2 (2021): 63–76. http://dx.doi.org/10.5295/cdg.201329am.

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This paper aims to identify potential explanatory variables of the entrepreneurial orientation and innovation capacity (EO-IC) of family enterprises (FEs) through a comparative study of family businesses in Spain and Latin America. The innovation literature reports a paradigm shift whereby the dynamic boost provided by corporate governance and productivity is playing an increasing role as a driver of EO-IC and sustainable competitive advantage. This issue acquires particular relevance in the ase of family firms, where entrepreneurial and innovation capacities are characteristically hampered by

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Clarke, Ruth, Ramdas Chandra, and Marcilio Machado. "SMEs and social capital: exploring the Brazilian context." European Business Review 28, no. 1 (2016): 2–20. http://dx.doi.org/10.1108/ebr-03-2013-0065.

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Purpose – This study aims to explore the extent to which social capital plays a role in firm development, internationalization and growth, in the context of an emerging market, Brazil. The study aims to provide a new context and perspective on the role social capital plays in fostering growth and internationalization among small and medium enterprises (SMEs) in an emerging market. Design/methodology/approach – This is an exploratory study. First, empirical data are drawn from a commodity industry, the Brazilian Stone industry, which is a competitive, well-established sector in the country. Usi

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Wang, Mingyue, and Rui Kong. "STUDY ON THE CHARACTERISTICS OF POTASSIUM SALT INTERNATIONAL TRADE BASED ON COMPLEX NETWORK." Journal of Business Economics and Management 20, no. 5 (2019): 1000–1021. http://dx.doi.org/10.3846/jbem.2019.10455.

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This paper studies the evolutionary characteristics of international trade of potassium salts. We construct a weighted and directed complex network model of potassium salt trade, analyze the scale and activity, trade relations, trade flow distribution and the importance of trading countries using UN Comtrade2000-2016 data. Results show that potassium salt trade is more dynamic, resource allocation is more convenient. Some countries have formed trade groups. The relationship between small and major countries is growing. The resource flows of countries with large degrees are conducive to balanci

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Teixeira Latini, Estêvão, Joaquim Rubens Fontes-Filho, and Eric L. Chambers. "Private equity and corporate governance: managing Brazilian SMEs." Corporate Governance 14, no. 2 (2014): 220–37. http://dx.doi.org/10.1108/cg-02-2013-0017.

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Purpose – This paper aims to identify the effectiveness of private equity and venture capital (PE/VC) funds in promoting best practices of corporate governance in small and medium enterprises (SMEs) committed to PE/VC partnerships, in an institutional environment characterized by ownership concentration, lack of support for minorities' shareholder rights, and limited outside sources of finance for SMEs. Design/methodology/approach – Based on the literature related to similar work and context as in Eastern Europe and South Africa and best corporate governance practices developed for Brazil, the

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Petitgand, Cécile. "Business tools in nonprofit organizations: a performative story." International Journal of Entrepreneurial Behavior & Research 24, no. 3 (2018): 667–82. http://dx.doi.org/10.1108/ijebr-09-2016-0312.

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Purpose The purpose of this paper is to investigate the effects of introducing business tools into nonprofit organizations (NPOs). Exploring the case of an NPO trying to embrace the social enterprise model, this study aims to contribute to a better understanding of the managerialization process affecting third sector organizations. Design/methodology/approach Relying on an in-depth ethnographic immersion conducted at a Brazilian NPO, this paper adopts a performativity lens to analyze the appropriation process of a traditional business tool, the Individual Development Plan (IDP), at the organiz

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Lahiri, Somnath. "The moderating influence of market potential and prior experience on the governance quality-equity participation relationship." Management Decision 55, no. 1 (2017): 203–17. http://dx.doi.org/10.1108/md-06-2016-0408.

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Purpose The purpose of this paper is to theorize and examine how target country governance quality, target country market potential and acquirer’s prior experience impacts equity participation in cross-border acquisitions. Design/methodology/approach The hypothesized effects are tested using a sample of 1,447 acquisitions undertaken over an 11-year time by US-based multinational enterprises (MNEs) in four emerging markets: Brazil, Russia, India and China (BRIC). Findings Analysis suggests that target country governance quality (government effectiveness, rule of law and control of corruption) s

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Bruhn, Nádia Campos Pereira, Cristina Lelis Leal Calegário, Francisval de Melo Carvalho, Renato Silvério Campos, and Antônio Carlos dos Santos. "Mergers and acquisitions in Brazilian industry: a study of spillover effects." International Journal of Productivity and Performance Management 66, no. 1 (2017): 51–77. http://dx.doi.org/10.1108/ijppm-11-2014-0179.

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Purpose The purpose of this paper is to investigate the effects of different kinds of merger and acquisitions (M&As) on domestic industries’ productivity in the form of technological change (TC) and efficiency change (EC) in the Brazilian extracting and processing industries. Design/methodology/approach Panel data analysis is employed to test the impact of different kinds of M&As spillovers on each component of productivity growth. The database contains data collected from 2007 to 2011 referring to the Brazilian industries. The estimation procedure involves two stages. The first stage

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Niyazbekova, Sh U. "Foreign banks management in the context of a pandemic: problems and solutions." E-Management 3, no. 3 (2020): 4–12. http://dx.doi.org/10.26425/2658-3445-2020-3-3-4-12.

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The article discusses the problems encountered by enterprises in the financial sector in the context of the COVID-19 pandemic. The paper gives examples of management actions of the largest banks in Italy, Brazil, South Korea, China, Portugal, Singapore, the USA, the Philippines and Russia. World Health Organization has advised the population to use contactless payments and reduce the turnover of banknotes to a minimum. The coronavirus has increased the desire of customers to use digital services, making it an urgent need. In fact, the pandemic has led to the fact that Bank customers, who are i

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Meyer, Camille. "Social finance and the commons paradigm." Management Decision 58, no. 4 (2019): 786–96. http://dx.doi.org/10.1108/md-01-2019-0133.

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Purpose The concept of the commons, or common goods, is becoming increasingly widespread in the world of research and among civil society. The commons are defined as resources that are shared and collectively managed by communities of users, such as natural commons (e.g. fisheries, the climate) and knowledge commons (e.g. Wikipedia, open-source software). The paper aims to discuss this issue. Design/methodology/approach This paper presents the findings of the PhD dissertation “Social finance and the commons,” recipient of the 2017 Emerald/EFMD Outstanding Doctoral Research Award, category Mana

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Cavalcanti, Maria Fernanda Rios. "Social entrepreneurship and social change: a practice-based study in non-governmental organizations." RAUSP Management Journal 56, no. 2 (2021): 170–85. http://dx.doi.org/10.1108/rausp-05-2020-0091.

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Purpose This paper aims to examine how social entrepreneurship (SE) practices give rise to social change in the context of urban Brazil. Design/methodology/approach The study draws on a broader inductive, ethnographic and iterative practice-based study conducted in three Brazilian non-governmental organizations. Findings Social change is established through intertwined practices that involve active interplay of ambivalent positive and negative feelings associated with the social mission pursued by the social enterprise; flat organizational structures that encourage participation and taking of

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BRAUNER, DANIELA FRANCISCO, FERNANDA MACIEL REICHERT, RAQUEL JANISSEK-MUNIZ, et al. "AN ENGAGED UNIVERSITY: RESCUING SMEs DURING THE COVID-19 CRISIS." Revista de Administração de Empresas 60, no. 6 (2020): 437–50. http://dx.doi.org/10.1590/s0034-759020200607.

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ABSTRACT The economic effects of isolation policies resulting from the COVID-19 pandemic have led small and medium-sized enterprises (SMEs) to look for alternatives to survive. Within this crisis scenario, an engaged university has an important role to play in a regional context in addressing not only health issues, but also any resultant social and economic problems. An engaged university needs to take actions that go beyond its traditional missions of education and research - it has to deliver knowledge to society. This paper analyzes a university-community project in Brazil to identify the

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da Costa, Karen. "Corporate accountability in the Samarco chemical sludge disaster." Disaster Prevention and Management 26, no. 5 (2017): 540–52. http://dx.doi.org/10.1108/dpm-07-2017-0171.

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Purpose The purpose of this paper is to explore avenues of corporate accountability in disasters, using the Samarco chemical sludge disaster, which took place in 2015 in Brazil, as case study. Design/methodology/approach The paper considers possible ways of enhancing corporate accountability in disasters, focusing on one particular international mechanism on multinational enterprises (MNEs), which addresses both human rights and environmental issues. The research is based on the location and assessment of a variety of written sources (i.e. normative instruments, academic literature, publicatio

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Alden, Dauril. "British Enterprise in Brazil: The St. John d'el Rey Mining Company and the Morro Velho Gold Mine, 1830–1960. ByMarshall C. Eakin · Durham, N.C.: Duke University Press, 1990. xxv + 334 pp. Charts, maps, illustrations, tables, appendixes, notes, bibliographical essay, and index. $47.50." Business History Review 64, no. 2 (1990): 360–62. http://dx.doi.org/10.2307/3115604.

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Jones, G. "Business Enterprises and Global Worlds." Enterprise and Society 3, no. 4 (2002): 581–605. http://dx.doi.org/10.1093/es/3.4.581.

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Satyawati, Endang, and Mujiyono. "Development of accounting information system and accounting standards for small and medium enterprises (SME)." SHS Web of Conferences 49 (2018): 02006. http://dx.doi.org/10.1051/shsconf/20184902006.

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At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business

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Látečková, Anna. "ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.

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The basic requirement for a quality business management is the availability of required information. Information architecture of enterprise and accounting should create unit, which allows to synchronize opportunities of the enterprise information system with the requirements of managers for management and decision. The main objective of this article is to present the accounting as an essential source for business management with emphasis on the availability of accounting information in real time. In order to meet the objective were applied basic methods of analysis, synthesis, and deduction. W

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Korolyuk, T., and O. Mazurenok. "Digitalization of enterprise activities: trends, digital accounting, prospects." Galic'kij ekonomičnij visnik 70, no. 3 (2021): 59–70. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.03.059.

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The current level of digitalization of enterprises is investigated in the paper. It is established that the modern economic reality in the world of business is specified by two directions of development – digital transformation of information processes or disappearance from the business sphere. In fact, the world experiences digitalization as an important strategic task and accounting is an important part of this process. It was found that digitalization in the activities of national enterprises gained special momentum during COVID-19 pandemic. Having studied the market of information process

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Urazov, Komil Bahramovich, and Jamshidbek Ahmad Ugli Abdurasulov. "Business Combination Process And Its Audit Review Of Financial Statements." American Journal of Interdisciplinary Innovations and Research 03, no. 07 (2021): 1–4. http://dx.doi.org/10.37547/tajiir/volume03issue07-01.

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Enterprises are known to be important subjects of accounting, which is the main link in the economy of any individual society, respectively, as a means of management. Through enterprises, tangible and intangible goods are created, various works are performed, services are provided and they are delivered to consumers. Increasing the number of enterprises, merging them, enlarging them, developing joint activities is one of the important factors in increasing the country's GDP, employment and income, improving living standards and welfare. This article reveals the basic rules of accounting and fi

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Kavčič, Slavka, and Eva Mihelčič. "ACCOUNTING SKILLS HOTEL ENTERPRISES NEED TODAY." Tourism and hospitality management 12, no. 1 (2006): 19–34. http://dx.doi.org/10.20867/thm.12.1.2.

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The article presents a view of current happenings in the business and economic environment that are significantly influencing the knowledge requirements of modern accountants both worldwide and locally. First, we define the specific skills accountants are required to have apart from an in-depth expert knowledge of accounting. These skills have set the final boundary between accounting and ookkeeping. Later, the perspectives of certified accountants in Great Britain and Slovenia, as well as accountants working for Slovenian hotel enterprises are presented as regards the key factors influencing

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Xuan, Vu Ngoc. "Determinants of business performance of the firms: A case of the construction listed enterprises in Vietnam Stock Market." Accounting 7, no. 7 (2021): 1741–50. http://dx.doi.org/10.5267/j.ac.2021.4.023.

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This research aims to investigate the determinants of business performance in Vietnam small and medium sized firms. The study employs a sample of 100 construction-listed enterprises in the Vietnam Stock Market. The author collects data on time series of October 2020 based on the financial statement and annual reports of the Vietnam construction listed companies. The survey data are collected by email and internet sources. This study also identifies the factors that affect the business performance enterprises in Vietnam. The author processed data via STATA 14.0 and SPSS 20.0 software. The resea

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Поленова, С., and S. Polenova. "To the Question of Legal Regulation of the Accounting of Small Business Enterprises." Auditor 5, no. 4 (2019): 55–59. http://dx.doi.org/10.12737/article_5cb5a90be09f90.91409347.

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Th e article presents some of the problems of regulatory support for the organization and maintenance of accounting in small enterprises and substantiates recommendations for their elimination and, above all, the development of the federal accounting standard “Accounting in small enterprises”.

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Поленова, С., and S. Polenova. "Accounting and Management Considerations of Production Expenses on Small Business Enterprises." Auditor 5, no. 7 (2019): 38–44. http://dx.doi.org/10.12737/article_5d39821b101b72.76626296.

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On the base of the analysis of specifics of small business enterprises the article presents the peculiarities of the construction of accounting expenses in the technological process, maintenance and production anagement in accordance with the current regulatory legal documents. Th e possibilities of management accounting in small business enterprises in terms of different types of a simplified form of accounting are shown.

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PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget.

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Lopes, Alexsandro Broedel. "Financial Accounting in Brazil: An Empirical Examination." Latin American Business Review 6, no. 4 (2006): 45–68. http://dx.doi.org/10.1300/j140v06n04_03.

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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.

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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. Th

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Panda, Bijaya Kumar. "Application of business model innovation for new enterprises." Journal of Management Development 39, no. 4 (2019): 517–24. http://dx.doi.org/10.1108/jmd-11-2018-0314.

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Purpose The purpose of this paper is to study the details of new age digital business using a freemium business model. Design/methodology/approach Study of the various prospects of various digital business firms like revenues, customer base, share price, ranks. Uses of freemium business model to hold on to existing customers and attract new customers. Findings Innovative service or product offerings and growth strategy is the base of this business model. So businesses must assess innovation strategy before deciding whether to opt the freemium business model or not. Retaining the existing user

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Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to deter

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Al-Shmam, Dr Maher. "Use of Hedge Accounting in Financial Risk Management in Business Enterprises." TANMIYAT AL-RAFIDAIN 34, no. 107 (2012): 48–63. http://dx.doi.org/10.33899/tanra.2012.162023.

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Novak, Ales. "Main factors of influence on accounting procedures in Slovenian business enterprises." SEER 10, no. 3 (2007): 73–86. http://dx.doi.org/10.5771/1435-2869-2007-3-73.

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Feliu, Neus, and Isabel C. Botero. "Philanthropy in Family Enterprises." Family Business Review 29, no. 1 (2015): 121–41. http://dx.doi.org/10.1177/0894486515610962.

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Philanthropy in family enterprises operates at the crossroads of family, business, and society. Most of the research in this area is approached from the business or the individual level; thus, we have a fragmented understanding of philanthropy in family enterprises. This article presents a systematic review of the literature on the subject. Based on 55 sources published between 1988 and 2014, we explain the drivers of this behavior, the vehicles used to practice it, and the outcomes tied to the practice of philanthropy in family enterprises. We identify gaps in our understanding and provide id

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Christauskas, Ceslovas, and Regina Miseviciene. "Cloud–Computing Based Accounting for Small to Medium Sized Business." Engineering Economics 23, no. 1 (2012): 14–21. http://dx.doi.org/10.5755/j01.ee.23.1.1220.

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Small to medium sized business enterprises are young and constantly changing their sphere of activities depending on fluctuations of the market. The enterprises daily use accounting information, which is used in enterprise’s financial situation evaluation, correct decisions making, enterprise’s financial situation analysis according to the results received, making plans for future and controlling the whole enterprise. Accounting information systems play a significant role in providing the financial information for decision making within an organization. The systems are simultaneously providing

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Chandy, P. R., and Gordian Ndubizu. "An Evaluation Of SFAS No. 71: Regulated Enterprises." Journal of Applied Business Research (JABR) 4, no. 4 (2011): 38. http://dx.doi.org/10.19030/jabr.v4i4.6390.

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In December 1982, the Financial Accounting Standard Board (FASB) issued SFAS No. 71 which became effective in fiscal years beginning after December 15, 1983. This statement regulates the accounting practices of regulated enterprises. The major controversial aspects of SFAS No. 71 are: (1) requiring special accounting for regulated industry, (2) capitalization of future revenues, (3) treatment of refund, and (4) impacts of SFAS No. 71 on financial reporting and rate cases. Given these controversies and new developments in the electric utility industry, the FASB has issued an exposure draft to r

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Lopes, Alexsandro Broedel. "Valuation properties of accounting numbers in Brazil." Corporate Ownership and Control 1, no. 3 (2004): 31–36. http://dx.doi.org/10.22495/cocv1i3p3.

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This work investigates the valuation properties of accounting numbers in Brazil under three traditional frameworks: earnings capitalization, book value of equity and residual income. The sample was selected from companies traded at the São Paulo Stock Exchange (BOVESPA) from 1995 to 1999, dividing the sample in two groups: companies with preferred and with common shares. My results show that the earnings capitalization model did not perform well for common shares and have a better performance for preferred shares because of the mandatory dividend distribution as a percentage of net income in B

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Rudnytskyi, Vasyl, and Olena Rudnytska. "The reporting format of managerial accounting by main business processes in trading enterprises." Herald of Ternopil National Economic University, no. 2(92) (March 3, 2019): 134–44. http://dx.doi.org/10.35774/visnyk2019.02.134.

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Introduction. Today’s increased competition and deepening process of globalization have raised the issue of information provision of managers at all levels of management, particularly accurate and timely information on financial and economic performance of enterprises. For making effective managerial decisions, managers do not only need financial information, but also non-financial information that is found in managerial accounting reports. Therefore, this is an up-to-date issue, which should be further considered. Purpose. The purpose of the study is to examine types of the reporting format o

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Mok, Henry M. K., and Sandy S. M. Chau. "Corporate Performance of Mixed Enterprises." Journal of Business Finance Accounting 30, no. 3-4 (2003): 513–38. http://dx.doi.org/10.1111/1468-5957.00006.

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Polenova, S. N. "Development of Organizational and Methodological Support of Accounting at Small Enterprises." Accounting. Analysis. Auditing 6, no. 5 (2019): 16–23. http://dx.doi.org/10.26794/2408-9303-2019-6-5-16-23.

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The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scien

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Šneidere, Ruta, and Inga Būmane. "SMALL BUSINESS SUPPORT POLICY IN LATVIA." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2016): 448. http://dx.doi.org/10.17770/sie2016vol4.1565.

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Economic growth is the important factor for improving competitiveness and to ensure the availability of financial resources at all stages of business development. The authors explore European Union activities to promote the development of small and medium enterprises, the Latvian business environment, the regulatory framework, the accounting regulatory framework for small and medium enterprises. The research study included an assessment of the business environment in the international context for the years 2010 – 2016, national support programmes providing financial resources, their availabili

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Vasylishyn, Stanislav. "Conceptual Bases of Functioning of Accounting and Analytical Support for Economic Security Management of Enterprises." Accounting and Finance, no. 3(89) (2020): 12–21. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-12-21.

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Competitive positions and indicators of efficiency of business structures of various organizational and legal forms are connected with the level of their economic security. Economic security is the set of principles, tools and forms of protection against threats of internal and external environment for the purpose of receiving the maximum profit and minimizing influence of risks of business activity. Among the complex of components of economic security management of agricultural enterprises, an important place is given to accounting and analytical support, through which causal links between ec

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Trushchenko, I. V. "Role and value of outsourcing for small business enterprises." Voprosy regionalnoj ekonomiki 31, no. 2 (2017): 151–55. http://dx.doi.org/10.21499/2078-4023-2017-31-2-151-155.

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In article the author has considered a role and value of outsourcing for small business enterprises. Small business, as well as other enterprises, can have several kinds of activity that complicates conducting accounting and demands more qualified specialists. Application of services of outsourcing will allow to concentrate on increase in efficiency of primary activities and in general on the organization.

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Dovbush, Andrii, and Halyna Davydovska. "FEATURES OF THE ORGANIZATION OF THE ACCOUNT AT THE ENTERPRISES OF SMALL BUSINESS IN UKRAINE." INNOVATIVE ECONOMY, no. 5-6 (August 2020): 162–67. http://dx.doi.org/10.37332/2309-1533.2020.5-6.21.

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Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common featu

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Huynh, Quang Linh. "Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises." Accounting 8, no. 1 (2022): 75–80. http://dx.doi.org/10.5267/j.ac.2021.6.004.

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Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts o

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