Results 11 to 20 of about 578,488 (317)

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

, 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, Hasan, Iftekhar, Dbouk, Wassim, Li, Lingxiang   +3 more
core   +1 more source

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
doaj   +1 more source

Problematic issues of comparability as a qualitative characteristic of useful information in financial statements

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.
doaj   +1 more source

Accounting Information System Quality's Effect on Accounting Information Quality

International Journal of Entrepreneurship, Business and Creative Economy, 2023
This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method.
Rapina Rapina, Yenni Carolina, Joni Joni, Ridwan Ridwan   +3 more
openaire   +1 more source

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, Magdalena Wójcik-Jurkiewicz   +1 more
doaj   +1 more source

The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry

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, Bartosz Kurek, Marek Szarucki   +2 more
doaj   +1 more source

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, Abolfazl Kazzazi, Soraya birami   +2 more
doaj   +1 more source

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, Davood Askarany, Solmaz Asl   +2 more
openaire   +2 more sources

Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence

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
doaj   +1 more source

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, Gina Puspitasari, Evita Puspitasari   +2 more
doaj   +1 more source