Results 11 to 20 of about 16,859,237 (253)
Conservative accounting and linear information valuation models [PDF]
, 2004 Prior research using the residual income valuation model and linear information models has generally found that estimates of firm value are negatively biased.
Choi, Y S, Pope, P F, O'Hanlon, J F
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THE IMPACT OF ACCOUNTING INFORMATION ON DECISIONS PUBLIC ADMINISTRATION MANAGERS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 The rapid evolution of information and communication science and technologies has an impact on any aspect of human relations. Modern computer systems provide the possibility of automatic control of various activities, which involve the management of ...
MARGARETA FĂGĂDAR (GHIȘA)
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ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION
Jurnal Reviu Akuntansi dan Keuangan, 2018 This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt
Mariana Mariana +2 more
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Social information in managerial accounting and managerial information system
Agricultural Economics (AGRICECON), 2007 Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in ...
E. Škorecová, M. Farkašová
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Accounting recognition of information as an asset [PDF]
Journal of Information Science, 2012 Attempts to recognize ‘information’ as an asset have led to an increased awareness of why and how this invisible valuable resource does not appear in the financial statements. This paper aims to develop a model based on three-circled sets of criteria for the pre-measurement phase of an asset recognition process.
Nevine El-Tawy, Magdy Abdel-Kader
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The Role of Green Accounting Information In Improving The Quality Of Accounting Information
Studies of Applied Economics, 2021 The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.
Wasan Yahia Ahmed +2 more
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The Association of Accounting Standard Setting with Accounting Information Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2009 It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease.
Ali Saghafi, Ebrahim Ebrahimi
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Accounting for Private Information
, 2008 We study the quantitative properties of constrained efficient allocations in an environment where risk sharing is limited by the presence of private information. We consider a life cycle version of a standard Mirrlees economy where shocks to labor productivity have a component that is public information and one that is private information. The presence
Pricila Maziero, Laurence Ales
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Journal of Information Management and Practices, 2023 More recently, social enterprises are considered sustainable form of social purpose organizations due to financial sustainability goal. However, due to their dual focus and diversity of stakeholder, they face unique communication and governance challenge when compared with other social purpose organization.
Noreen Mehar, Zubair Ahmad
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Investigating the Factors Influencing the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities Based on Accrual Accounting [PDF]
حسابداری سلامت, 2017 Introduction: Optimal resource allocating is considered as one of the significant responsibilities of managers so that they need some information and financial reports while information plays a crucial role in this regard.
M Moradi, K Rahimi, N Ghodrati
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