Results 11 to 20 of about 2,095,504 (312)

Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [PDF]

بررسی‌های حسابداری و حسابرسی, 2019
Objective: Performance information should be collected in a way which has the least estimation error. Accrual basis is currently used to provide performance reports, but no accrual model has yet been presented to demonstrate the role of accruals in ...
Mahmood Behnampour, naser izadinia, Babak Saffari   +2 more
doaj   +1 more source

The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market

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, Nurul Azlin Azmi, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin   +3 more
doaj   +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

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

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

Accounting Quality

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
openaire   +1 more source