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At its March 2021 virtual meeting, IFAC’s Professional Accountants in Business Advisory Group considered the key global trends impacting the future readiness of the accountancy profession. The report,...
Decision on the capital structure of an enterprise is very important because a bad decision can affect a company’s profitability leading to a decrease in the shareholders value. The good financial dec...
The main aim of the study was to analyse changes in the work profitability in the agricultural sector in the Czech Republic and Poland in the post-accession period. The study used the Economic Account...
The paper analyses the relationships between the profitability of viticulture on the one hand and the sugar content and grapes yield in viticulture in the Czech Republic between 1995 and 2014 on the o...
We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we fin...
We examine how cross-country differences in product, capital, and labor market competition, and government efficiency affect the rate of mean reversion of corporate profitability. Using a sample of 42...
In the Czech Republic, there is still a predominance of obsolete apple orchards that were established more than 15 years ago and that are not profitable under contemporary conditions. Typical features...
The EU Common Agricultural Policy enables to provide coupled payments for cattle breeding. The article compares the profitability in dairy cows and suckler cows breeding under the Czech agricultural p...
Addressing the ongoing examination of high-frequency trading practices in financial markets, we report the results of an extensive empirical study estimating the maximum possible profitability of the...
This paper examines the determinants of the profitability of Xinjiang’s township and village enterprises. Panel and cross-sectional analyses of profit equations are conducted among collective-owned, s...
China’s industrial sector has faced large increases in raw material prices, and wages have also risen significantly. This paper aims at analyzing and quantifying the impact of the cost pressures on th...
The Federal Agricultural Improvement and Reform (FAIR) Act of 1996 reduces government program payments to farms through 2002, at which time payments will terminate. This change in U.S. agricultural po...
Despite the fact that corporate profits are mean-reverting (according to Fama by 38% a year) and even despite knowledge about this phenomenon is available for more than half a century, investors seem ...
The study attempts to analyse the profitability of urban agriculture using metropolitan organic waste in Abuja, the Federal Capital Territory of Nigeria. The results show that the enterprise is profit...

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