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Economics of accounting information

Xem 1-20 trên 104 kết quả Economics of accounting information
  • (bq) part 1 book "managerial uses of accounting information" has contents: introduction, economic foundations - the single product firm; economic foundations - the multiproduct firm; accounting versus economics; a closer look at the accountant’s art.

    pdf178p bautroibinhyen21 14-03-2017 26 1   Download

  • Study accounting information systems operated by construction joint stock companies in Vietnam; evaluate accounting information systems by level of satisfaction of the users working for the construction joint stock companies in Vietnam.

    doc31p dungmaithuy 18-09-2019 5 1   Download

  • After studying this chapter, you will understand: Why financial statements are a valuable source of information? How the demand for financial information comes from its ability to improve decision making and monitor managers’ activities? How the supply of financial information is influenced by cost and benefit considerations?...

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  • After completing this chapter, students will be able to: Discuss accounting as the language of business and the role of accounting information in making economic decisions, discuss the significance of accounting systems in generating reliable accounting information and understand the five components of internal control, explain the importance of financial accounting information for external parties - primarily investors and creditors - in terms of the objectives and the characteristics of that information,...

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  • The article selects, sets up basic contents in the organization of the accounting information system in the Hanoi commercial enterprises, analyzes and evaluates the current status of those enterprises, suggests some solutions to complete the organization of the accounting information system for Hanoi commercial enterprises, helps these businesses to have a basis to organize and set up an accounting information system in particular, information system in general, contributes to improve the efficiency of business activities in the new economic context.

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  • The purpose of this essay is to review empirical literature on internal control weakness over the past seven years. I use an analysis framework consisting of determinants (corporate governance and other affecting factors) and economic consequences (accounting information quality, market reaction, cost of equity, debt contracting) of weakness disclosure and its remediation.

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  • The thesis consists of 3 chapters with general theoretical contents about accounting information systems in terms of ERP application in service business enterprises; the current status of the accounting information system in VNPTs in provinces and cities of VNPT Group; solutions to perfecting accounting information systems towards ERP application in VNPTs in provinces and cities under VNPT Group.

    pdf31p caygaocaolon10 19-02-2021 9 0   Download

  • Why is the market share of accounting measures shrinking, and can cross-sectional differences in the extent of shrinkage be explained? Has the information content of accounting information itself deteriorated, or should we look to more fundamental changes in the economic environment? For example, Milliron (2000) documents a significant shift over the past twenty years in board characteristics measuring director accountability, independence, and effectiveness consistent with a general increase in directors’ incentive alignment with shareholders’ interests.

    pdf11p taisaovanchuavo 26-01-2013 53 5   Download

  • The purpose of this chapter is: Explain the five phases of the systems development life cycle, discuss the people involved in systems development and the roles they play, explain the importance of systems development planning and describe planning techniques, discuss the various types of feasibility analysis and calculate economic feasibility.

    ppt13p tangtuy17 05-07-2016 28 2   Download

  • Chapter 14: Accounting and financial statements. Learning objectives of this chapter include: Define accounting and describe the different uses of accounting information, demonstrate the accounting process, decipher the various components of an income statement in order to evaluate a firm's "bottom line",...

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  • The results provide support for policy in favor of greater reporting or release of information regarding child care characteristics, especially those associated with higher quality care, which allow child care facilities to make their quality known in a way that is easily observable.

    pdf127p fugu897 03-07-2019 13 1   Download

  • Chapter 14 - Evaluating AIS investments. After reading this chapter, you should be able to: Articulate similarities and differences between major IT initiatives and other capital investments, explain the major steps in the economic justification of an IT initiative, explain potential benefits of IT initiatives and how to evaluate them,...

    ppt22p shiwo_ding8 26-06-2019 9 0   Download

  • Chapter 26 - Performance management and evaluation. Chapter 26 discusses how a manager measures, reports, and evaluates performance for various types of responsibility centers. The balanced scorecard is discussed and linked to the management cycle. The calculation of performance measures such as return on investment, residual income, and economic value added are covered.

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  • The objective of the thesis is to study and propose solutions to perfect the MAIS organization of confectionery manufacturing joint-stock enterprises in Hanoi to meet management requirements in the context of globalization and implementation of the industrial revolution 4.0.

    doc26p trinhthamhodang7 27-08-2020 13 0   Download

  • Chapter 14 - Accounting and financial statements. Learning objectives of this chapter include: Define accounting and describe the different uses of accounting information, demonstrate the accounting process, decipher the various components of an income statement in order to evaluate a firm's "bottom line",...

    ppt15p koxih_kothogmih10 26-10-2020 1 0   Download

  • Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2] The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing....

    ppt30p nklong1234 24-03-2010 462 208   Download

  • All of this highlights the desirability of a framework that will identify priorities for improved environmental accounting. This paper derives such a framework by exploring the determinants of the value of information in a corporate decision-making context. The paper proceeds as follows. The next section defines environmental accounting and the meaning of "improved" information, and discusses the costs associated with those improvements. Section 3 describes the economic value of information in general terms.

    pdf24p taisaovanchuavo 26-01-2013 59 5   Download

  • Information -- or more precisely, better information -- can be viewed much like any other commodity in that it is costly to acquire and provides benefits to the user. The goal is to identify the kinds of situations in which improvements in data or methods are likely to yield the greatest net benefit. From an economic standpoint, information itself has little intrinsic value. Instead, information acquires value when it facilitates optimizing behavior. That is, better information can lead to changes in actions, changes that themselves create value.

    pdf10p taisaovanchuavo 26-01-2013 32 5   Download

  • Accounting In SQL Coding Published by Derek Liew at Smashwords Copyright 2012 Copyright © 2012 by Derek Liew Lei Mun. All rights reserved. All rights reserved. No part of this work may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage or retrieval system, without the prior written permission of the copyright owner. Trademarked names may appear in this book.

    pdf19p khangoc2395 27-08-2012 144 4   Download

  • Any gain or loss from disposal of a segment of a business (product sector), together with the results of these operations until the date of disposal, are reported separately as discontinued operations. The financial information of a discontinued segment of business is excluded from the respective captions in the consolidated financial statements and related notes. Comparative figures for prior periods are restated accordingly.

    pdf57p bin_pham 06-02-2013 43 4   Download

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