burlacu, georgiana robu, ioan-bogdan munteanu, ionela
Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship between earnings management and firm valuation, based on ...
Velez, Ana Rita Albuquerque, Fabio Pinto, Vera
This paper aims to identify potential explanatory factors for the options followed by European listed entities in their cash flow statements, in the light of institutional theory, agency theory and positive accounting theory. Data from 121 entities listed on Euronext from 2018 to 2021 were assessed, totaling 484 consolidated annual reports. Based o...
pereira, ângela pereira, cláudia gomes, luís lima, armindo
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that purpose, we use book–tax differences considering the deductib...
Kimouche, Bilal Charchafa, Ilyes
Published in
Land Forces Academy Review
The value relevance of financial reports has been the preoccupation of researchers and regulators during the last three decades. Therefore, this study is an attempt to reinvestigate the comparative value relevance of the main accounting figures (equity book value, earning, and cash flow) in two prominent economic and accounting models in the world,...
Přibyla, Jakub
Diplomová práce se zabývá oceněním vybraného podniku z odvětví dopravního stavitelství při stanovení bezrizikové výnosové míry více způsoby. Cílem bylo stanovit hodnotu podniku v závislosti na různých metodách výpočtu bezrizikové výnosové míry a zjistit, jak ovlivňují jednotlivé způsoby výpočtu hodnotu nákladů na kapitál a výslednou hodnotu podniku...
Angelovska, Marija
Šilc, Jure
kustra, arkadiusz lorenc, sylwia
The use of geothermal energy to produce heat and electricity has become increasingly important in recent years. This is mainly due to environmental issues and the need to ensure energy security. The aim of the article was to analyse and compare the ability to maintain cash balance of selected geothermal companies in Poland. The following were taken...
Adams, F. Aidoo, R. Mensah, J.O. Mensah, A. Amankwah, K. Kyei, B.K. Gbadago, J.E. Konadu, K.A. Boateng, G. Oduro, A.B.
...
Published in
Journal of Insects as Food and Feed
Edible insects are increasingly recognised as a source of nutritional security, poverty reduction and overall household wellbeing, particularly in rural sub-Saharan Africa. In Ghana, for instance, edible insects such as the African palm weevil larvae are integral part of traditional dishes, which are widely consumed among different strata of the Gh...
Pogačnik, Filip Jakob
