Pengaruh Keandalan Informasi Akuntansi, Relevansi Informasi Akuntansi dan Persepsi Manajemen Atas Kualitas Audit terhadap Kinerja Koperasi [PDF]
, 2014 The principal issues examined in this study is how to influence the reliability of accounting information , accounting information timeliness , and relevance of accounting information . This study aims to determine how much influence : 1 ) Reliability of
Arza, F. I. (Fefri) +2 more
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Value relevance of accounting information in China pre- and post-2001 accounting reforms
, 2010 Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China\u27s accounting information.
Chalmers, Keryn +2 more
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Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
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Amortisation versus impairment of goodwill and accounting quality [PDF]
, 2011 In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality.
Alfonso, Laura +3 more
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STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES [PDF]
The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the impact they have on creative accounting techniques.
BERINDE SORIN ROMULUS +2 more
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ANALISIS DAMPAK PENERA PAN IFRS TERHADAP KUALITAS LABA PERUSAHAAN (Studi Pada Perusahaan JasaYang Terdaftar Di BEI Periode 2009-2013) [PDF]
, 2017 In the agency theory, investors (principal) expect high company performance, while managers (agent) want high incentives for their work. In order to fulfill high company performance, manager can manipulate accounting information.
GHOZALI, Imam, RIZWANTO, Fajar
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Konsepfair Value dan Pengaruhnya terhadap Relevansi : sebuah Tinjauan Teoritis Atas Penerapan Ifrs [PDF]
, 2014 Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of International
Novriansa, A. (Agil), Subeki, A. (Ahmad)
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Value Relevance of R&D Reporting : A Signaling Interpretation [PDF]
Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38).
Cazavan-Jeny , Anne, Jeanjean, Thomas
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Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement [PDF]
, 2011 This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information.
Sumiyana, S. (Sumiyana)
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