Results 71 to 80 of about 41,781 (260)

TABLOUL EXPLICATIV DE VARIAŢIE, BALANŢA MUTAŢIILOR Şl TABLOUL PLURIANUAL AL FLUXURILOR DE TREZORERIE

EIRP Proceedings, 2008
A conceptual accounting environment represents a theoretical element planning though acoherently accountancy development. This has an instrument though which accounting profession wanted toprotect it self against public power tentative pooling ...
Neculina Chebac, Mihaela Cristina Onica Ibinceanu   +1 more
doaj  

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

CECCAR Business Review
Climate change, the need to adopt a sustainable lifestyle, social responsibility are no longer matters that can be ignored by a company. Each of us must contribute to the transition to a circular economy. In order to reconsider production and consumption
Elena STĂNCIULESCU, Mihai VUȚĂ, Maria Teodora VUȚĂ   +2 more
doaj   +1 more source

Thuthuka students' perceptions of factors influencing success

Journal of Economic and Financial Sciences, 2014
South Africa has a shortage of black (African and coloured) chartered accountants. The Thuthuka Project, initiated by the South African Institute for Chartered Accountants (SAICA), aims to increase the number of black accounting students.
Eloise De Jager
doaj   +1 more source

Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy [PDF]

This paper proposes a critical stance on research into the rarity of women at the highest levels of accountancy. The authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience and ...
Dambrin, Claire, Lambert, Caroline
core  

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Is corporate China ready for the green economy? [PDF]

, 2013
This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.Publisher ...
Association of Chartered Certified Accountants
core  

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Saint Matthew and Saint: Luke Patrons of Public Accountants in the Latin American and Caribbean Catholic Church [PDF]

Pharos Journal of Theology
The first Saints venerated in the Church were Jesus' apostles and some martyrs. Later, confessors, virgins, and other Christians who demonstrated love and fidelity to Jesus Christ and his Church and lived with heroic virtue were included as Saints.
Orlando Carmelo Castellanos Polo, María Victoria Agudelo Vargas, Sol Beatriz Vélez Escobar, Fernando Antonio Zapata Muriel   +3 more
doaj   +1 more source

Auditor’s Liability and the Need for Increased Accounting Uniformity [PDF]

, 1965
The work aims to study different methods suitable for de-icing and ice prevention of vehicle headlamps and tail lamps, especially LED-lights. Furthermore, the work aims to investigate the scale of the problem with insufficient or lack of de-icing on ...
Bradley, Edwin J.
core   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source