Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
core +1 more source
Accounting and accountability in the Anthropocene [PDF]
Accounting, Auditing & Accountability Journal, 2019 Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions ...
Jan Bebbington +6 more
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Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Critical Perspectives on Accounting, 2019 Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Dillard, Jesse, Vinnari, Eija
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +1 more source
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
Observations on the changing language of accounting [PDF]
, 2010 The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
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Accounting account account assessment [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 2018 Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire +2 more sources
The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Identifying and managing the risks, are of the new approaches that are used to strengthen and improve the effectiveness of organizations. This study examined the relationship between risk management and corporate value by emphasizing the role of the ...
محمد رضا مهربان پور +3 more
doaj
ANALYSIS OF THE PERFORMANCE OF THE ENTERPRISE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 Brief presentation together with the personal evaluations of the authors of the most relevant works in the literature on the evolution of financial reporting, analysis and evaluation of performance as well as the most modern techniques for determining ...
DOREL CONSTANTIN CODREAN
doaj
FORMATION OF AN ACCOUNTING AND ANALYTICAL SYSTEM FOR MANAGING PRODUCTION STOCKS
Фінансово-кредитні системи: перспективи розвитку., 2023 Inventory management is an important component of effective business operation. However, many companies face problems regarding reliable accounting and rational use of inventories.
Yuliia Peniak +2 more
doaj +1 more source