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The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
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Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
core +6 more sources
Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies
Wirtschaftsdienst, 2020 International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities.
Désirée I. Christofzik +4 more
doaj +1 more source
INFORMATION TECHNOLOGY USAGE, REGULATORY PRESSURE AND ACCRUAL ACCOUNTING COMPLIANCE AMONG FEDERAL MDAs IN KWARA STATE [PDF]
Malete Journal of Accounting and FinanceCorruption remains a major challenge in government parastatals, with frequent cases of embezzlement and misappropriation of public funds, leading to inefficiencies and poor decision-making.
Abdulrasaq Mustapha +2 more
doaj +1 more source
Transition to Accrual Accounting
Technical Notes and Manuals, 2009 This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5.
Abdul Khan, Stephen Mayes
openaire +1 more source
The Key Success and Strategic Role of Accrual Based Accounting Implementation
Journal the Winners, 2015 Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements.
Surepno Surepno
doaj +1 more source
Analysing the quality of accrual accounting implementation in indonesia local governments
Jurnal Akuntansi, 2018 The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to ...
Irwan Taufiq Ritonga
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2012 Some authors agreed that accrual basis concept is in line with the objectives of Islamic accounting. The ones who’s agreed applying acrrual basis of accounting believes that the primary objective of Islamic Accounting information is to facilitate ...
Ulfi Kartika Oktaviana
doaj +1 more source
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 Over the past years, the demand for accrual accounting in the public sector, including universities, has increased for various reasons, including better accountability and managing expenses, assets, and liabilities.
Mohammad Ali Bagherpour Velashani +3 more
doaj +1 more source
Jurnal Akuntansi, 2023 CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating and recording transactions at CV Satu Holiday, it is still done using a cash book and in making financial reports using a spreadsheet, as well as ...
Rikky Wisnu Nugraha +1 more
doaj +1 more source