Results 61 to 70 of about 49,403 (229)
Sustainable Development, EarlyView.ABSTRACT Achieving the Sustainable Development Goals (SDGs) requires transparent and accountable local governments, yet little is known about the structural drivers of municipal transparency. This study introduces a machine learning approach to predict municipal transparency using the Bidimensional Transparency Index (BTI), which measures both the ...
Ana M. Plata‐Díaz +3 more
wiley +1 more source
Управління взаєморозрахунками як центральна ланка механізму підвищення економічної безпеки підприємства [PDF]
, 2012 У статті визначено сутність, значення, причини виникнення, позитивний і негативний вплив дебіторської та кредиторської заборгованості; окреслено завдання, які необхідно вирішувати в рамках управління дебіторською заборгованістю; показано вплив на ...
Ружицький, А.В. +1 more
core +2 more sources
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +1 more source
Formation Of Accounting Information Of Accounts Receivable And Accounts Payable
, 2018 The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work.
openaire +1 more source
Peter van de Ven, Sector Accounts:��Overview of the system [PDF]
, 2012 I lucidi sono una presentazione sinntetica dei conti del sistema centrale di contabilità nazionale, utili a rispondere al gruppo della seconda domanda dei conti: per completarli ad essi vanno associati i lucidi più dettagliati preparati dal docenti e ...
Di Cocco, Jacopo
core
Journal of Accounting Research, EarlyView.ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley +1 more source
Report of the Indoor Multipurpose Use and Training Facility Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30, 2008 [PDF]
, 2008 Report of the Indoor Multipurpose Use and Training Facility Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30 ...
core
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
مرور نظاممند بررسی اجرای حسابداری تعهدی در بخش دولتی و نظام سلامت: چالشها و راهکارها
مدیریت اطلاعات سلامت, 2013 مقدمه: امروزه دگرگونیهای شدیدی در ساختارهای دولتی بهویژه نظامهای مراقبت سلامت ایجاد شده است. در این سازمانها افزایش هزینهها و انتظارات فزایندهی مشتریان، توجه دولتها را به مدیریت صحیح منابع معطوف ساخته است.
Mohammad Hossein Mehrolhasani +4 more
doaj