Results 51 to 60 of about 2,081,161 (210)
DOES RECYCLING CONTRIBUTE TO ACCOUNTING QUALITY?
Bogazici Journal, 2019 As a result of amendments in existing financial reporting standards, certain items have been transferred (or recycled) from other comprehensive income to income statement since 2013. Based on a sample of Turkish listed firms over 2013-2018, we document the following outcomes for accounting quality, measured by value relevance and predictive power, of ...
Ertuğrul, Melik, Coşkun, Ali
openaire +3 more sources
Development of accounting quality management system
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information ...
Plakhtii T.F.
doaj +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
Assessing Comparability of Accounting Information Using Panel Data Analysis
Audit Financiar, 2019 Information comparability can be ensured by consistently applying the same financial reporting framework or similar financial reporting frameworks. The comparability of financial information can be measured both between firms and from one period to ...
doaj +1 more source
Quality in accounting education programs
Revista Ingenio, 2012 When it comes to guaranteeing quality in a professional training program in Colombia, we speak of accreditation, which is achieved when a professional training program is enrolled in the National Accreditation System and undergoes a review of its ...
Martha Janeth Bonilla Gómez
doaj +1 more source
Profita, 2018 This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable.
Taufik Akbar
doaj +1 more source
The Association of Accounting Standard Setting with Accounting Information Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2009 It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease.
Ali Saghafi, Ebrahim Ebrahimi
doaj
Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann +2 more
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Examining dual accounting systems in Europe. [PDF]
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar +1 more
core
A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes [PDF]
, 2004 There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative
Beattie, V., Fearnley, S., McInnes, W.
core +1 more source