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308.412  Articles
1 of 30.842 pages  |  10  records  |  more records»
Balance sheet effect is due to the relationship between the external and internalfactors. The purpose of this study is to obtain the result: firm size, firm growth, financial risk, asset structure, non debt tax shield on capital structure; influence ... see more

Este estudo teve por objetivo analisar o value relevance das informações referentes às operações de leasing operacional, tidas como off-balance sheet. Para tanto, partiu-se do total de empresas listadas na BM&FBovespa, em 2010 e 2011, onde, após o cumprim... see more

Objective : To evaluate a short screening sheet (SSM) for malnutrition and to investigate the nutritional status of patients receiving chemotherapy for cancer of the lungs, colon or breast at an outpatient clinic.Design : Full nutritional assessment was c... see more

The purpose of the study is to identify the scope of application of historical cost and fair value accounting. Historical cost is the purchase price of an asset acquired by a company. Fair value accounting is based on the current market situation as of th... see more

This paper models fiscal sustainability in Indonesia using the measure of liabilities-to-asset ratio (LAR), a simple measure of a country’s balanced-sheet. It uses the approach of conditional Value-at-Risk (VaR), assuming normal or t distributions, to def... see more

The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To ac... see more

The last deglaciation of the Laurentide Ice Sheet (LIS) was associated with major reorganisations in the ocean-climate system and its retreat also represents a valuable analogue for understanding the rates and mechanisms of ice sheet collapse. This paper ... see more

Investment can be interpreted as an action that is accommodated by generating future profits. If the first orangutan with tangible assets such as land, buildings, livestock and others, then in the present there is an investment through financial instrumen... see more

When studying accounting history, the use of archival sources is very important. Unfortunately, when scholars explore the genesis of accounting practice, archival sources are not often used. This paper does so, presenting a detailed explanation of feature... see more

1 of 30.842 pages  |  10  records  |  more records»