Results 31 to 40 of about 877,083 (312)
IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
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
ACCOUNTING INFORMATION SYSTEMS IN SMEs
The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry.
Häckner, Einar, Nilsson, Anders
openaire +3 more sources
Impact of Corporate Governance Norms on Bank Financial Performance in Bangladesh [PDF]
The study explored the affinity between corporate governance (CG) norms and bank financial performance using data compiled from the annual reports of Dhaka Stock Exchange-listed commercial banks in Bangladesh covering a period from 2016 to 2022.
Md Maniruzzaman +3 more
doaj +1 more source
Diversity-Aware Entity Exploration on Knowledge Graph
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
ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen +23 more
wiley +1 more source
The interface between financial accounting and tax accounting: A summary of current research [PDF]
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core
Background Heart failure is not only a prevalent disease with a high mortality rate, but also generates high costs for healthcare systems. By training artificial intelligence (AI) models on medical data, it is possible to predict changes in health status
Aleksandra Flok +3 more
doaj +1 more source
ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM [PDF]
Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts
BUŞAN GABRIELA , CIURLĂU LOREDANA
doaj
EFFECT OF ACCOUNTING INFORMATION AND NON-ACCOUNTING INFORMATION ON UNDER-PRICING IPO AND FIRM VALUE: A STUDY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING PERIOD OF 2008-2014 [PDF]
Underpricing phenomenon occurs in stock markets in the world, including in the UK, in Australia, in the United States, in South Africa, in Korea in, China, in Malaysia and in Indonesia. Previous studies that discussed the effect of Accounting Information
Budianto K. +3 more
doaj +1 more source
Accounting information serves as a primary source for the formation of financial and management accounting data for further managerial decisions. However, existing forms of financial reporting cannot fully meet the information needs of stakeholders.
Y.S. , І.М. , D.A.
doaj +1 more source

