Results 21 to 30 of about 2,095,504 (312)
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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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 +3 more
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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
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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.
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The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]
, 2017 Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
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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
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, 2001 This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS.
Beijnum, Bert-Jan van +3 more
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The dimensions of accounting service quality [PDF]
SN Business & Economics, 2021 This study aimed to identify the dimensions of accounting service quality, as assessed by the different agents involved in service development. We performed 20 in-depth interviews with accounting service providers, clients of accounting service providers, consultants, university professors, and accountancy body members.
Vitor Azzari +3 more
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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 +2 more
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Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]
, 2017 The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar +5 more
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