Results 121 to 130 of about 270,007 (401)
Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future - [PDF]
This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.treasury; public ...
Denisa ABRUDAN, Maria MORARU
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Accrual accounting in Malaysia: what we should learn from others [PDF]
, 2014 Like any other reform, implementation of accrual accounting in the public sector will be challenging. To prepare for eventual adoption of accrual accounting, there must be change in management where the structured approach for organization change is ...
Kaziemah Sariman +3 more
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Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
Accrual accounting reform: a learning curve for Malaysia [PDF]
, 2015 Background: Public sector reform is now initiated more aggressively under various terms of reference, such as transparency, better governance, and delivery efficiency and effectiveness.
Kaziemah Sariman +3 more
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Is there any interaction between real earnings management and accrual-based earnings management?
, 2021 Vogy Gautama Buanaputra
openalex +2 more sources
Consumer Adoption of Internet of Things
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 673-693, March 2025.ABSTRACT The Internet of Things (IoT), a pivotal technology in enhancing user connectivity, faces a paradox: its widespread potential yet limited consumer adoption. This study addresses this dichotomy by synthesizing a large‐scale meta‐analytic structural equation modeling (MASEM) and hierarchical linear meta‐analysis (HiLMA) of 2736 effect sizes from ...
Wagner Junior Ladeira +6 more
wiley +1 more source
ROLE OF REGIONAL HEAD OF STATE’S ATTITUDES IN IMPLEMENTATION OF FINANCE POLICY ABOUT THE GOVERNMENT ACCOUNTING STANDARDS IN INDONESIA [PDF]
, 2014 ndonesian state financial policies have undergone major changes since the release the Law on State Finance package in 2003 and 2004 as well as the Law on Local Government Package of 2004.
Kismartini, Kismartini +3 more
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Journal of Consumer Behaviour, EarlyView.ABSTRACT This study examines how money attitudes moderate the relationship between personality traits and early pension withdrawal behaviour in the context of South Africa's new Two‐Pot retirement system. Drawing on structural equation modelling with data from over 5000 retirement fund members, whether Money Prudence and Money Anxiety condition the ...
Paul Prinn Nixon, Evan Gilbert
wiley +1 more source
Early‐Stage Entrepreneurial Creativity: A Qualitative Study
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT The creative process has long sparked debate over which types of relationships fuel it most effectively. Taking an interpretive interactionist perspective, we carry out a qualitative study of 30 technology entrepreneurs and 11 members of their “inner circle,” uncovering how friends and family serve a critical role in the creative process ...
Jessica Ruth Lenore Good
wiley +1 more source