Conservative accounting and linear information valuation models [PDF]
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
core +4 more sources
The Role of Green Accounting Information In Improving The Quality Of Accounting Information
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
openaire +1 more source
THE IMPACT OF ACCOUNTING INFORMATION ON DECISIONS PUBLIC ADMINISTRATION MANAGERS [PDF]
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)
doaj
Social information in managerial accounting and managerial information system
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
doaj +1 more source
ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION
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
openaire +2 more sources
Accounting for the recognition of information as an asset [PDF]
Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
El Tawy, NAH, Abdel-Kader, M
core +6 more sources
The interfirm contracting value of management accounting information [PDF]
We examine how firms’ management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete contracts with suppliers, as indicated by increased issue ...
Henri C. Dekker +6 more
core +2 more sources
Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
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
Digitalization—The Engine of Sustainability in the Energy Industry
The goal of this paper is to conduct a bibliometric analysis of the scientific literature about the sustainability of digitalization in the energy sector in order to capture the main challenges and trends in the transition towards it.
Florin Mihai +4 more
doaj +1 more source
The Association of Accounting Standard Setting with Accounting Information Quality [PDF]
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
doaj

