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Date Attachable Offline Electronic Cash Scheme
Published 2014-01-01“…In this paper, we pioneer to propose a provably secure and efficient offline e-cash scheme with date attachability based on the blind signature technique, where expiration date and deposit date can be embedded in an e-cash simultaneously. …”
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The Mediating Role of Cash Flow Statement Indicators in the Relationship between Stock Mispricing and Corporate Cash Holding
Published 2024-09-01“…The Sobel test results for the second hypothesis revealed that net cash from financing activities had a mediating effect on the relationship between mispricing and the company's desire to maintain cash. …”
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Impact of CAP on the Cash-Flow Components in Slovak Agriculture
Published 2012-06-01“…The research has shown that entering EU and adopting Common agricultural policy had a positive impact on the cash flow from operating activities. We also did identify lower investments (CF from investing activities) since 2009. …”
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The net cash flow indicator of the order portfolio as an indicator of the contractor economic reliability
Published 2021-08-01Subjects: “…cash flow…”
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Limiting Cash Circulation as a Means to Combat Shadow Economy
Published 2014-02-01“…The article deals with actual problems of modern state and development prospects of cash circulation in Russia and abroad; the comparative analysis of monetization of the economy of Russia and foreign countries; quantitative parameters of aggregate money turnover, including the value of cash and non-cash spheres; the correlations of macroeconomic variables and indicators of cash circulation in Russia. …”
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EVALUATION OF THE ACTIVITIES OF NON-CREDIT FINANCIAL INSTITUTIONS IN THE MONETARY CIRCULATION OF RUSSIA
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The Influence Mechanism of Different Cash Flow Availability on R&D Investment: Evidence from China
Published 2022-01-01“…The study divides the firm’s cash flow into three categories according to the business activities that generate firm finance: cash flow from operating activities (CFO), cash flow from investing activities (CFI), and cash flow from financing activities (CFF). …”
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INFORMATION-ANALYTICAL SYSTEM OF MONITORING OF THE SHADOW OF NON-CASH FLOW: BASIC ELEMENTS, AUTHOR’S SIMULATION ALGORITHM
Published 2019-09-01“…The purpose of this article is to present the economic and mathematical toolkit for the analysis of information about the shadow activity of subjects of economic crimes and visualization of the structure of the information and analytical system for monitoring the shadow cash flow. …”
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Determinants of investment activity of Russian companies in the real sector under financial constraints.
Published 2024-03-01Subjects: “…investment activity…”
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The impact of the digital ruble on the resource base of Russian banks
Published 2021-10-01“…The article considers the economic nature of the new form of Russian money, the issue of which, in addition to the already existing cash and non-cash money, was announced by the Bank of Russia in October 2020. …”
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Should Slovenia Transform the Accounting in Public Sector?
Published 2015-12-01“… Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature impose the opinion that the accrual accounting facilitates more transparent and complete review of the business activities and property of the users of public funds than cash principle does and that additionally provides more transparent budgeting. …”
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Sustainable growth as a result of implementing the concept of sustainable development of Chinese companies
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ТHE PROBLEMS OF THE SHADOW ECONOMY IN THE EUROPEAN UNION COUNTRIES
Published 2018-07-01“…Transactions served in cash are easy to hide and not to declare, thus generating one of the most destructive phenomena in the society - the shadow economy, which includes activities deliberately concealed from the state authorities. …”
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ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA
Published 2024-10-01“…This study concluded that substantive investment in sustainability activities and quality disclosure is a form of undisputed contribution to sustainable development that in turn provide a basis for securing enhanced FP. …”
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De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale
Published 2008-11-01“…This reform raises then important issues for accounting representation and interpretation of non-business entities.This article aims at analysing this new French “accounting constitution” from a comparative approach that disentangles three distinctive views of business accounting: wealth-basis (static), cash-basis, and accruals-basis (dynamic). …”
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Efficiency Assessment of Economic International Cooperation in Development of Arctic Offshore Oil and Gas Resources
Published 2015-02-01“…The research is focused on efficiency assessment of economic cooperation in development of Arctic offshore oil and gas resources. The author developed an economic model based on cost-benefit analysis (CBA). …”
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ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
Published 2020-05-01“…The role of management accounting in the activities of logistics organizations has been considered. …”
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