Results 21 to 30 of about 527,504 (265)

Accounting for quality: on the relationship between accounting and quality improvement in healthcare [PDF]

BMC Health Services Research, 2015
Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects.
openaire   +3 more sources

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

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

Changing approaches to the quality of accounting information: a historical aspect

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly ...
S.L.
doaj   +1 more source

International Accounting Standards and Accounting Quality [PDF]

Journal of Accounting Research, 2005
ABSTRACTWe examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation.
LANG, MARK, BARTH, MARY, LANDSMAN, WAYNE
openaire   +1 more source

Predictive ability of accruals before and after IFRS in the Brazilian stock market

Revista Contabilidade & Finanças, 2018
This study aimed to analyze and assess the predictive ability of discretionary accruals (DAs) and non-discretionary accruals (NDAs) for forecasting future cash flows before and after the convergence with International Financial Reporting Standards (IFRS)
Terence Machado Boina, Marcelo Alvaro da Silva Macedo   +1 more
doaj   +1 more source

The effect of organizational culture on quality of accounting information: Mediating the role of accounting information system [PDF]

Accounting, 2021
Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting ...
Huynh, Quang Linh
doaj   +1 more source

Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows

Audit Financiar, 2018
This paper analyses the association between earnings management and value relevance of accounting information, for a number of 556 observations from a sample of 65 companies listed on the Bucharest Stock Exchange during a 10 year period: 2006-2015 ...
Marilena Mironiuc, Mihaela Chiriac, Maria Carmen Huian   +2 more
doaj   +1 more source

Accounting Standard, Corporate governance, and accounting quality

Jurnal ASET (Akuntansi Riset), 2020
. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-
zaitul zaitul, Daniati Puttri, Neva Novianti, desi ilona   +3 more
doaj   +1 more source

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review [PDF]

Облік і фінанси, 2021
The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries.
Achmad Farid Dedyansyah, Sri Pujiningsih, Satia Nur Maharani   +2 more
doaj   +1 more source