Results 31 to 40 of about 2,095,504 (312)

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
doaj   +1 more source

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

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

Business strategy and earnings quality [PDF]

, 2013
: Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe, Rez a Monem, Ryan Kerr   +2 more
core   +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

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

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, Stojanovic, Aleksandar   +1 more
core  

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