Results 11 to 20 of about 527,504 (265)

Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]

Problems and Perspectives in Management, 2022
Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo, Tony Nwanji, Damilola Eluyela, Bitrus Godo, Adekunle Adegboyegun   +4 more
doaj   +1 more source

YOLSUZLUK VE MUHASEBE KALİTESİ İLİŞKİSİ

Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021
Bu araştırmanın amacı, yolsuzluk ve muhasebe kalitesi arasındaki ilişkiyi incelemek ve söz konusu ilişkiyi verilerine ulaşılabilen 11 farklı ülke için test etmektedir.
İsmail Bekci, Emin Hüseyin Çetenak, Eda Köse   +2 more
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

Governance effects of digital transformation: from the perspective of accounting quality

China Journal of Accounting Studies, 2023
With the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance.
Qiaoling Fang, Nutao Yu, Hui Xu
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

Mandatory IFRS adoption, corporate governance, and firm value

RAE: Revista de Administração de Empresas, 2020
We study whether financial and accounting disclosure affect firm value by focusing on the full adoption of International Financial Reporting Standards (IFRS) in Brazil in 2010.
Joelson Sampaio, Humberto Gallucci, Vinicius Augusto Brunassi Silva, Rafael Felipe Schiozer   +3 more
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

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

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