Results 21 to 30 of about 871,392 (312)

The Association of Accounting Standard Setting with Accounting Information Quality [PDF]

open access: yesبررسی‌های 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
doaj  

Current aspects of the cryptocurrency recognition in Ukraine [PDF]

open access: yesBanks and Bank Systems, 2019
Various mechanisms for implementation, and at the same time contradictory approaches to the essence, evaluation, reflection, and regulation, led to the need to consider and improve approaches to the recognition of cryptocurrency.
Olena Fomina   +4 more
doaj   +1 more source

Learnings from the design and acceptance of the German COVID-19 tracing app for IS-driven crisis management: a design science research

open access: yesBMC Medical Informatics and Decision Making, 2021
Background This article investigates the research problem of digital solutions to overcome the pandemic, more closely examining the limited effectiveness and scope of the governmental COVID-19 tracing apps, using the German COVID-19 tracing app (Corona ...
Alina Behne   +3 more
doaj   +1 more source

Accounting for Private Information

open access: yes, 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
openaire   +3 more sources

Accountability Information

open access: yesJournal 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
openaire   +1 more source

Diversity-Aware Entity Exploration on Knowledge Graph

open access: yesIEEE Access, 2021
Knowledge graphs are graph-structured knowledge bases containing abundant entities and relations among the entities. Entity exploration can help users understand the overall structure of knowledge graphs, as well as find the entities of interest in an ...
Liang Zheng   +3 more
doaj   +1 more source

Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals

open access: yes, 2023
Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey
Odysseas Pavlatos   +3 more
core   +1 more source

IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2020
IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena   +3 more
doaj  

ERP Implementation and Foreign Ownership in High-Tech Industry to Achieve Sustainable Development Goals [PDF]

open access: yesE3S Web of Conferences, 2023
This research aims to identify how ERP implementation can benefit the high-tech industry and achieve sustainable development goals. This research also examines how foreign ownership can affect the performance of the high-technology industry.
Kharunnisa Amelia, Noerlina, Meiryani
doaj   +1 more source

Accounting as an Information System

open access: yes, 2016
This chapter aims to provide, for all those that pursue a managerial career in the private industry, public sector, government, technological and engineering area, the “core” concepts, principles, rules and techniques of the accounting area. Positioning accounting within its broader social, economic and historical context, this chapter provides useful ...
Caria, Ana   +3 more
openaire   +2 more sources

Home - About - Disclaimer - Privacy