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Concept Introduction Financial accounting of the businesses hold immense importance as they provide significant economic information based on which company makes its decisions. Financial accounting of businesses involves certain rules and g...
basis is defined as follows: “All income and charges relating to the financial year… shall be taken into account, without regard to the date of receipt or payment”. (Companies Act 1985, Sch. 4, para. 13). Realizing the importance of Financi...
Cash management is the area of financial management which is extremely significant for not-for-profit organizations. The organization must pay close attention to whether it has enough cash reserves to continue to provide services to its cli...
Earnings management is a euphemism for methodologies in accounting that follow the letter of generally accepted accounting practices, but are not necessarily in keeping with the spirit of those practices. Sometimes referred to as creative a...
stock market anomalies in the United States and Indian stock markets. There have been observed many stock market anomalies in the stock markets of the United States and India. There exist several reasons that have given rise to the stock ma...
stock market, the anomalies are referred to the condition when the securities or collection of securities moves in the unusual manner that is not according to the efficient market hypothesis where the group of securities are likely to repre...
Market Anomaly is a practical outcome of financial results or activities that is proved to be inconsistent or uneven with the past and proven theories and literature of the asset pricing performance. It reflects the ineffectiveness of marke...