Results 11 to 20 of about 2,067,907 (312)
Cogent Economics & Finance, 2023 This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality.
Arumega Zarefar +3 more
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Does IFRS convergence really increase accounting qualities? Emerging market evidence [PDF]
Journal of Economics Finance and Administrative Science, 2019 Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings ...
Fuad Fuad, Agung Juliarto, Puji Harto
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 As a result of globalization and the growth of international trade, the boundaries of business have expanded. The creation of uniform, globally applicable accounting standards should have enabled the comparability of financial reporting information ...
S.L. , L.P.
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Multi-Energy Concern as an Example of the Implementation of Agenda 2030: Poland as a Case Study
Energies, 2022 The motive for the functioning of enterprises in the market economy is the maximization of benefits by achieving positive financial results with the minimum possible involvement of capital.
Joanna Toborek-Mazur +1 more
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Energies, 2022 The climate policy of the EU enforced substantial changes for producers and suppliers of energy. New assets and providers of capital are needed to fulfill the policy requirements.
Ireneusz Górowski +2 more
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Structural modeling based on supply chain management in relation to total quality management, maintenance and comprehensive productivity, learning organization and operational performance [PDF]
Muṭāli̒āt-i Mudīriyyat-i Ṣan̒atī, 2022 The aim of this study was to investigate the relationship between comprehensive productive maintenance, TQM, supply chain management, learning organization characteristics and operational performance.
amir mohammad khani +2 more
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Jurnal Akuntansi dan Auditing Indonesia, 2018 The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information ...
Krismiaji Krismiaji, Atmadi Raharja
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Has IFRS improved Accounting Quality in Indonesia? A Systematic Literature Review of 2010-2016
Journal of Accounting and Investment, 2020 Research aims: International Financial Reporting Standard or IFRS has been promoted as globally-acceptable accounting standard. Previous studies indicate that in developed countries, in Europe for instance, IFRS implementation demonstrates a positive ...
Ersa Tri Wahyuni +2 more
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International Journal of Business and Applied Social Science, 2022 Corporate scandals such as Enron, WorldCom, and others have increased the sensitivity of the public toward the ethical misconduct of firms. The Public Company Accounting Oversight Board (PCAOB) is independent of the accounting profession, and they are not considered a government entity. The PCAOB is a non-profit corporation given the mandate to oversee
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Accounting Conservatism and Earnings Quality
Journal of Risk and Financial Management, 2022 Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the
Farzaneh Zadeh +2 more
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