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Does Real Earnings Management changes according to Industry? Evidence from Egypt [PDF]

open access: yesالمجلة العلمية للدراسات والبحوث المالية والإدارية, 2022
1. Introduction Prior research has discussed real earnings management practices according to several themes such as R&D investment (e.g. Gunny,2005), performance (e.g. Leggett et al.,2009; Kumar et al.,2020), leverage (e.g. Zamri, et al.,2013)‏,
dr \Mohammed Zedan Ibrahim Wali   +2 more
doaj   +1 more source

Implementation possibilities for the concept of management accounting in the Republic of Macedonia [PDF]

open access: yesEkonomski Pogledi, 2016
The actual business conditions which are featured with great number of changes in the social and political system in the Republic of Macedonia have their impact in all the spheres of the social life, including the accounting-management profession.
Koleva Blagica   +2 more
doaj   +1 more source

THE THEORY OF ECONOMICS AND ORGANIZATION OF AGRICULTURAL FARMS IN THE CONTEXT OF NATIONAL ACCOUNTING STANDARD NO.12.“AGRICULTURAL ACTIVITIES” [PDF]

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2019
The main purpose of the article is to present a critical assessment of the regulations in (National Accounting Standard) NAS No. 12 Pertaining to „Agricultural activity” against the background of the theory of economics and organization of agricultural ...
Tomasz Kondraszuk
doaj   +1 more source

The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2020
This study aimed to investigate the present situation of the Libyan accounting research by assessing the availability of appropriate characteristics in its three components (research - researcher - research environment).
The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha
doaj   +1 more source

Türk ve Amerikan Üniversitelerinde Okutulan Muhasebe ve Teknoloji Derslerinin Uluslararası Muhasebe Eğitim Standardı (IES 2) Açısından Karşılaştırılması

open access: yesSelçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2022
Bu çalışmada Amerika Birleşik Devletlerindeki üniversitelerle Türkiye’deki üniversitelerin işletme lisans bölümlerindeki dersler karşılaştırılmıştır.
İbrahim Aksu, Meltem Gül
doaj   +1 more source

ASPECTS REGARDING THE MEASUREMENT OF MANAGEMENT PERFORMANCE IN LOCAL PUBLIC ADMINISTRATION [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
In the Romanian local public administration, the management must be responsible for the good management of the entity and for the well-being of the citizens.
FĂGĂDAR (GHIŞA) MARGARETA   +1 more
doaj  

OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
Accounting has always been a great consumer of inventions and innovations in computing technology. This evolution led both to the change of accounting techniques and to the evolution of the accounting profession. The covid19 pandemic has changed the way
ȚURCAN CRISTIAN DRAGOȘ   +3 more
doaj  

MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated.
Т. Murovana
doaj   +1 more source

Pelatihan Pengendalian Internal pada Siklus Penjualan dan Dasar Pencatatan Akuntansi pada BUMDes Mitra Mandiri

open access: yesWarta Pengabdian Andalas, 2023
BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO
Fitriyeni Oktavia   +3 more
doaj   +1 more source

Application of Flipped Classroom Method for Learning Worksheets Material

open access: yesJournal of Innovation and Community Engagement, 2023
Based on data from the Central Bureau of Statistics, Indonesia is projected to enjoy a demographic bonus in 2045. This condition must be utilized because this is the first time in the history of the Indonesian nation.
Irene Kim Lie, Rousilita Suhendah
doaj   +1 more source

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