Results 11 to 20 of about 11,522,954 (312)
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
Control procedures in accounting [PDF]
, 2008 The controls are usually connected with the information systems and the accounting. The accountants should be interested in the verification of accounting data and their security. The verification of correspondence of accounts and the account classification, the controls of the objective and formal accuracy of the accounting and tax documents, the ...
Dolejšová, Miroslava
openaire +2 more sources
Effect of accounting control on the financial performance of multinational companies in Nigeria [PDF]
New Applied Studies in Management, Economics & AccountingThe study investigated the effect of accounting control on performance of multinational firms in Nigeria. This study employed descriptive design method.
Betty Ali-momoh +2 more
doaj +1 more source
European Transport Research Review, 2020 The present study aims to investigate user attitudes and behaviour when users interact with a corporate multimodal mobility sharing system, consisting of battery electric vehicles (BEVs), pedelecs (i.e. electric bicycles) and public transport.
Madlen Günther +4 more
doaj +1 more source
Do bond investors attend to corporate targeted poverty alleviation?
China Journal of Accounting Studies, 2022 This paper incorporates corporate targeted poverty alleviation behaviour into the bond pricing framework for the first time, using a sample of A-share listed companies that issued corporate bonds from 2016 to 2018 to study the impact and mechanism of ...
Hongxian Zhen +3 more
doaj +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
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals [PDF]
, 2023 Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey
Odysseas Pavlatos +3 more
core +1 more source
The Influence of COVID-19 Pandemic on Management Earnings Forecasts
Frontiers in Psychology, 2022 As the biggest black swan event of 2020, the COVID-19 pandemic has significantly weakened the ability of corporate stakeholders to monitor companies on site.
Xiangfei Fu +3 more
doaj +1 more source
Le système de santé algérien entre gratuité des soins et maîtrise des dépenses de santé
إنسانيات, 2017 The fast growing health expenses compared to GDP urged all countries of the world to conduct reforms in their health systems. Algeria, like other countries, engaged in deep reforms to manage its rising expenses.
Youcef Abbou, Brahim Brahamia
doaj +1 more source
Confucian culture and the external pay gap
China Journal of Accounting Research, 2023 We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is negatively associated with firms’ external pay gaps for both executives and employees. Mechanistically, the Confucian concept of “righteousness”
Weimin Xie, Jialu Guo, Hengxin Zhang
doaj +1 more source