Results 31 to 40 of about 527,504 (265)

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., Ku Ismail, Ku Nor Izah, Amran, Noor Afza   +2 more
openaire   +2 more sources

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
openaire   +2 more sources

Assumptions of the Energy Policy of the Country versus Investment Outlays Related to the Purchase of Alternative Fuels: Poland as a Case Study

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, Izabela Emerling, Katarzyna Olejko, Beata Sadowska, Magdalena Wójcik-Jurkiewicz   +4 more
doaj   +1 more source

A historical example of ensuring accounting quality in an ethically difficult situation [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The article presents accounting ethics used in the Duchy of Warsaw (1807–1815) using examples of conduct in ethically difficult situations as benchmarks.Methodology/research approach: The methodology includes a multi-dimensional analysis of ...
MAŁGORZATA GARSTKA
doaj   +1 more source

Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms [PDF]

Revista de Métodos Cuantitativos para la Economía y la Empresa, 2013
La calidad del resultado empresarial no es un concepto medible a través de una única variable, sino que existen diversos atributos que la caracterizan y el uso de uno u otro puede condicionar los resultados de la investigación sin poder considerar que ...
Ferrer García, Cristina, Laínez Gadea, José Antonio   +1 more
doaj  

European Standard Clinical Practice Guideline and EXPeRT Recommendations for the Diagnosis and Management of Gastroenteropancreatic Neuroendocrine Neoplasms in Children and Adolescents

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen, Calogero Virgone, Antje Redlich, Michael Abele, Ricardo Lopez‐Almaraz, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Maja Mazic Cesen, Andrea Ferrari, Malgorzata A. Krawczyk, Yves Reguerre, Dominik T. Schneider, Ines B. Brecht, Charlotte Rigaud, Bilgehan Yalcin, Rainer Claus, Christian Vokuhl, Constantin Lapa, Jörg Fuchs, Segolene Hescot, Thomas Walter, Julien Hadoux, Daniel Orbach   +23 more
wiley   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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, Nhat-Minh Tran, Do Minh Thanh, Nguyen Thi Hong Nga   +3 more
doaj   +1 more source

Health‐Related Social Needs in Children With Sickle Cell Disease Are Associated With Worse Health‐Related Quality of Life

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell disease (SCD) face multiple acute and chronic medical complications that may impact their quality of life as reported by patients themselves. Health‐related social needs (HRSNs), such as food and housing insecurity, are common in people with SCD, but the association between HRSNs and patient‐reported ...
Sarah J. Marks, Molly Sonenklar, Cerelia Donald, Cecelia Valrie, Wally Smith, India Sisler   +5 more
wiley   +1 more source