Results 11 to 20 of about 22,159,334 (260)

Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]

open access: yes, 2022
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

quality of accounting information and stock price adjustment [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2014
In this study, we examined the relationship between the quality of accounting information with a delay of stock price adjustment based on a new approach.
ali saghafi   +2 more
doaj   +1 more source

Conservative accounting and linear information valuation models [PDF]

open access: yes, 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
core   +4 more sources

Determinants of Quality Accounting Information Disclosure

open access: yesJournal of Accounting and Finance in Emerging Economies, 2017
Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange.
Sagin Oghenekowhodo Super   +1 more
doaj   +1 more source

Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach

open access: yesJurnal Akuntansi, 2021
The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's ...
Lilis Puspitawati
doaj   +1 more source

The impact of accounting information systems on audit quality: the case of Lebanese SMES [PDF]

open access: yes, 2023
This research examines the impact of accounting information systems (AIS) on audit quality in Lebanese SMEs. A sample of 123 respondents from Lebanese SMEs was used in the research.
Sahar Alayli, Alayli, Sahar
core   +1 more source

The effect of applying International Financial Reporting Standard No. (9) Financial Instruments on the quality of accounting information

open access: yesمجلة الدراسات الاقتصادية والادارية, 2023
      The research aims to diagnose the level of impact of the International Financial Reporting Standard (9) on the quality of accounting information with its variables (solvency, reliability, verifiability, comparability) in the Iraqi private ...
Rafid Hamid Zbala, Habib Affes
doaj   +1 more source

IFRS Adoption, Corporate Governance, Accounting Information Quality

open access: yesAccounting Analysis Journal, 2019
This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia.
Amrie Firmansyah, Ferry Irawan
doaj   +1 more source

PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

open access: yesProfita, 2018
This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable.
Taufik Akbar
doaj   +1 more source

Analysis of Data Quality and Information Quality Problems in Digital Manufacturing [PDF]

open access: yes, 2008
 This work focuses on the increasing importance of data quality in organizations, especially in digital manufacturing companies. The paper firstly reviews related works in field of data quality, including definition, dimensions, measurement and ...
K. Q. Wang   +9 more
core   +1 more source

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