Results 31 to 40 of about 578,488 (317)
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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A Concept of Accounting Quality from Accounting Harmonisation Perspective
Economics and Business, 2016 The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process.
Legenzova Renata
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Energies, 2022 Nowadays, the importance of activities for the protection of the environment is growing. This approach has a major impact on the current energy and mining policy in Poland.
Maciej Ciołek +4 more
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Audit Quality and Accounting Conservatism
Journal of Accounting, Finance and Auditing Studies, 2019 This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash
Mohammed, Nishtiman H. +2 more
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Quality and Quantity in Accountancy [PDF]
CECCAR Business Review, 2021 The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from a quantitative and qualitative point of view. The economic cycle is a continuous set of choices and decisions (of maintaining, developing, correcting) based on the information supplied through accounting. The input information that
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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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