PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
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Selective Disclosure, Expertise Acquisition, and Price Informativeness*
, 2022 We examine how a firm's disclosure-audience policy affects investors' expertise acquisition and price informativeness in the market. We distinguish the investors' information advantage due to superior access from that due to superior ability to process ...
Melumad, Nahum D. +8 more
core +1 more source
Peculiarities of Ordering and Conducting Forensic Accounting Expertise
Учёт. Анализ. Аудит, 2018 The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types.
A. N. Kizilov, O. V. Ovcharenko
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Accounting conservatism and banking expertise on board of directors [PDF]
Review of Quantitative Finance and Accounting, 2017 Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board.
Tri Tri Nguyen +3 more
openaire +1 more source
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
The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
, 2021 The accounting expertise of chief financial officer (CFO) is closely related to some important factors, financial reporting quality, auditor selection, accounting policy selection, and the transparency of financial reporting, affecting corporate credit ...
Chang, Chia-Wen;Chen, Ming-Chin
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From patient advocacy to patient-driven research: Building active partnerships beginning at the bench to reach the bedside. [PDF]
FEBS Open BioResearch is strongest when conducted alongside patients, not just about them. Patient research organizations help integrate patient perspectives into research priorities, study design, and scientific meetings, leading to meaningful patient outcomes and development of relevant therapies.
Kakadia JH +9 more
europepmc +2 more sources
Impacts of Audit Committee characteristics on Firms Risk [PDF]
مجله دانش حسابداری, 2018 Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies.
Alireza Kian (Ph.D), Mohsen Faghih
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Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes [PDF]
Облік і фінанси, 2021 Accounting data on transactions with financial instruments is an important source of information when conducting economic examinations to uncover economic crimes, the share of which is steadily growing every year.
Olha Lukova
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Medication Errors Associated with the Use of Penicillins [PDF]
Клиническая микробиология и антимикробная химиотерапия, 2016 Objective. To determine the prevalence of medication errors associated with the use of penicillin-group antibiotics through analysis of national spontaneous reporting database. Materials and Methods. The study involved examination of 1123 spontaneous
Kuzmina A.V. +3 more
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