Results 31 to 40 of about 295,887 (267)

The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type) [PDF]

Journal of Asset Management and Financing, 2019
Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the
Sajad Barandak, Asgar Pakmaram, saeed alipour   +2 more
doaj   +1 more source

The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence

JABE (Journal of Accounting and Business Education), 2022
The purpose of this study was to examine the effects of Constructive Alignment (CA), that is aligning learning outcomes, learning activities and assessment tasks, on students’ development of competence in written communication.
Diana Tien Irafahmi, P John Williams, Nena Lim   +2 more
doaj   +1 more source

Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [PDF]

بررسی‌های حسابداری و حسابرسی, 2023
Objective: This study aims to introduce a framework that enhances the quality of accounting education within the nation's higher education institutions.
Hosein Naseri, Gholamreza Karami, Rezvan Hejazi   +2 more
doaj   +1 more source

Using the Fraud Triangle framework to explore the impact of information technology misuse on academic fraud in accounting education: evidence from Indonesia

Cogent Education
Academic dishonesty is a significant concern in higher education, particularly among accounting students who are expected to uphold high ethical standards.
Dhany Efita Sari, Nadia Fauzi Asila, Rochman Hadi Mustofa, Suranto, Surya Jatmika, Noor Lela Ahmad, Septi Setianingrum, Risma Fadhilah   +7 more
doaj   +1 more source

Investigating the effect of state ownership on economic policy uncertainty: The role of financial leverage [PDF]

New Applied Studies in Management, Economics & Accounting
In this study, we investigate the effect of state ownership on economic policy uncertainty by the role of financial leverage in Tehran Stock Exchange. This paper is methodologically descriptive and analytic, and it is practical in terms of conclusion. As
Mahdi Filsaraei, Fatemeh Amooei, Mahdi Naeimi   +2 more
doaj   +1 more source

IFRS integration into accounting education: Academics’ perspective: Evidence form Yemeni universities

Cogent Education, 2023
This study aims to assess academics’ comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics’ awareness of these plans.
Mohammed A. Al-Bukhrani, Ebrahim Mohammed Al-Matari, Farah Naaz Gauri   +2 more
doaj   +1 more source

Muhasebe Eğitiminde Entegre Raporlama: Türkiye’deki Üniversitelere İlişkin Bir Araştırma

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2022
Günümüz muhasebe eğitiminin, yaşanan gelişmelere öncü olması ve müfredatının çağın gereksinimlerini karşılayacak şekilde düzenlenmesi bir ihtiyaç olarak karşımıza çıkmaktadır.
Tunç Köse, Şafak Ağdeniz
doaj   +1 more source

Financial Burden Associated With Hospitalisation Among Families of Childhood Brain Tumours in Australia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Families of children with cancer experience significant financial strain, even with universal healthcare. Indirect costs, such as productivity losses and non‐medical expenses, are rarely included in economic evaluations, and little is known about how effectively financial aid programmes alleviate this burden. Childhood brain tumours
Megumi Lim, Natalie Bradford, David Brain, Sameera Senanayake, Sanjeewa Kularatna, Kate Young, Christine Cashion, Tim Hassall, Susanna Cramb   +8 more
wiley   +1 more source

Cybersecurity in accounting education: accounting academics' perspectives

Frontiers in Education
IntroductionCyberattacks continue to intensify and are currently the top global technological risk. This global increase in cyberattacks and the growing dependence on digital platforms have also heightened the significance of cybersecurity within the ...
Pranisha Rama, Ben Marx, Rozanne Smith
doaj   +1 more source

The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange

JABE (Journal of Accounting and Business Education), 2019
This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research.
Lilis Nur Indahsari, Purweni Widhianningrum   +1 more
doaj   +1 more source