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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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 +1 more
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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 +2 more
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Approaches to assessing the quality of accounting information: a critical assessment of views
Економіка, управління та адміністрування, 2020 The world is in an era of global change. In the context of adaptation of the accounting system to global changes, the latter is established to implement complex structures of accounting data conversion processes, it is necessary to improve approaches to ...
S.L. Bezruchuk
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The Accounting Information Quality – A Bibliometric Analysis
CECCAR Business Review, 2021 The concept of accounting information quality has a variety of approaches in accounting research, raising serious debates among both academics and professionals.
Dorel MATEȘ, Daniela PORDEA
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Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises [PDF]
ACRN Journal of Finance and Risk Perspectives, 2020 Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information
Vu Thi Thanh Binh +3 more
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Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
, 2013 This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
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Changing the University System Management: a study of the Italian scenario [PDF]
, 2015 Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates.
Lardo A +3 more
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An analysis of underlying constructs affecting the quality of accounting human resources [PDF]
Management Science Letters, 2020 This paper is conducted to investigate the impact levels of inside determinants on the quality of accounting human resources in accounting service firms in Hanoi. Data are collected using 120 questionnaires from accounting service firms.
Dang Huy Nguyen
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Pengaruh Total Quality Management(TQM) Terhadap Kinerja Karyawan Akuntansi Dengan Reward Sebagai Variabel Moderasi [PDF]
, 2013 This study aims to Determine Whether a variable reward may moderate the relationship between total quality management with employee performance accounting in commercial banking companies in the city of Palembang. The sample in this study is accounting
., Fredy
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