Results 21 to 30 of about 2,074,348 (318)

Evaluation of the Profitability of Momentum and Reversal Strategies of Industry in the Capital Market of Iran [PDF]

Journal of Asset Management and Financing, 2021
:Momentum and reverse strategies are two influential methods of market analysis that aim to predict future performance in different industries and to generate excess returns, applying historical information.
Mohammad Esmaiel Fadaie Nejad, Reza Farahani, Mohammad Mhoseynabadi   +2 more
doaj   +1 more source

Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques [PDF]

, 2006
New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues.
Africa South, Bhimani C.T., C., New South Wales Asset Management Committee, Project Management Institute, Standards International Accounting, Standards International Accounting, Standards International Accounting, Standards International Accounting, Standards International Accounting   +9 more
core   +3 more sources

Audit Quality: Providing a Model and Investigating The Gap Between the Current Situation and The Desired Level [PDF]

مطالعات تجربی حسابداری مالی, 2023
In this study by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a ...
AliAkbar Javan, jafar babajani, mohamad marfo, Farrokh Barzideh   +3 more
doaj   +1 more source

Factors that motivate millennial accountancy professionals in industry to become academics

Journal of Economic and Financial Sciences, 2023
Orientation: Exploring the reasons why millennial chartered accountants choose to pursue a career in academia is fundamental to the future and advancement of the accountancy profession.
Christi Leonard, Jaco Moolman, Christina C. Shuttleworth   +2 more
doaj   +1 more source

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

, 2018
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra, Kadir, A. Syamsurijal, Maimunah, Mutiara, Wahyudi, Tertiarto   +3 more
core   +1 more source

Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [PDF]

بررسی‌های حسابداری و حسابرسی, 2020
Objective: The goal of this study is to investigate the mediating variables affecting investors’ judgments. Methods: We conduct a 2.2.2 between-subject experiment with accounting students as participants to test our hypotheses. Independent variables that
Yeganeh Faghfour Maghrebi, Seyed Hossein Sajadi, Hamideh Asnaashari, Ali Rezaeian   +3 more
doaj   +1 more source

Auditing of the Computerised Information Systems in the Military Organization

Scientific Bulletin, 2016
An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact.
Pîrvuţ Valentin
doaj   +1 more source

The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [PDF]

پژوهش‌های تجربی حسابداری, 2023
The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE?
Younes Ekhtiari, Sayyed Hossein Sajjadi, Mohammad Hossein Safarzadeh   +2 more
doaj   +1 more source

Management for Doctors: Management accounting [PDF]

BMJ, 1995
There is a distinction to be made between financial accounting and management accounting. Financial accounting is concerned with having sound financial systems in place to enable routine transactions—the payment of wages and salaries, the purchase of goods and services, the collection of income from customers, and so on—to take place; to maintain ...
openaire   +2 more sources

Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]

مطالعات تجربی حسابداری مالی
Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour, jafar Babajani, Ghasem Blue, Vajhollah Ghorbanizadeh   +3 more
doaj   +1 more source