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
The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings [PDF]
, 2021 Corporate credit ratings (CRs) are closely related to companies’ cost of debt financing. Recent research has drawn wide attention to how nonfinancial as well as financial factors may affect ratings.
Chen, Ming-Chin;Chang, Chia-Wen
core +1 more source
WATER COLLECTION, TREATMENT AND SUPPLY AS AN ESSENTIAL SERVICE AND ENGINE FOR SUSTAINABLE AND RESILIENT DEVELOPMENT IN POST PANDEMIC PERIOD. ECONOMIC PERFORMANCE V. SOCIAL RESPONSIBILITY [PDF]
Challenges of the Knowledge Society, 2022 Communities are becoming active partners in economic development, and increasing the quality of life is the main expectation of locals. Water supply is essential for any activity, in the business environment or at the household level.
Maria-Zenovia GRIGORE, Răzvan VASILE
doaj
Off-Label Drug Use in Pediatric Practice: Unsolved Problems
Педиатрическая фармакология, 2015 The widespread «off-label» drug use and the prescribing of unlicensed medicines in pediatric practice is a major health problem. The authors discuss actual regulatory and legal issues of «off-label» drug use in children in the US, Europe and Russia.
A. R. Titova +3 more
doaj +1 more source
The Effect of Chief Financial Officers’ Accounting Expertise on Corporate Tax Avoidance: The Role of Compensation Design [PDF]
, 2021 Accounting expertise is closely related to corporate tax planning, and hence, corporate chief financial officers (CFOs) with accounting expertise may have advantages in exploiting tax planning opportunities.
Chen, Ming-Chin;Chang, Chia-Wen;Lee, Mei-Chueh
core +1 more source
Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
The Indonesian Journal of Accounting Research, 2021 One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini +2 more
doaj +1 more source
Implementation of judicial accounting expertise in the digital context [PDF]
Revista de Studii Financiare, 2021 Romania is currently in an explosive expansion of digitalization created unexpectedly by the COVID-19 pandemic and imposes the need to implement a standardized system in the field of forensic accounting expertise.
Andreea-Cristina Savu +1 more
doaj
The Effects of Expertise in Finance and Accounting on Job Quality of Staff of Finance and Accounting in Mahasarakham University [PDF]
Journal of Humanities and Social Sciences Mahasarakham University, 2021 The purpose of this study was to examine effects of the effects of expertise in finance and accounting on job quality of staff of Finance and Accounting in Mahasarakham University.
Tukta Bureerum
doaj
Challenges and Limits of the Criminal Judicial Accounting Expertise. Analysis of the Expertise Effects upon the Criminal Cases [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2018 The objective of this paper was to study and analyze the expertise effects in the criminal cases. To that end, we quantified information on the concept, subject and importance of the accounting expertise, tried to map out the distinction between the ...
Riana Iren RADU +2 more
doaj +1 more source
Audit Committee Competence and Earnings Management in Europe
Revista de Contabilidad: Spanish Accounting Review, 2022 This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’
César Zarza Herranz +2 more
doaj +1 more source