Results 21 to 30 of about 7,513 (266)
Accounting Accruals and Information Asymmetry in Europe [PDF]
Prague Economic Papers, 2015 We investigate whether the positive relation between accounting accruals and information asymmetry documented for U.S. stock markets also holds for European markets, considered as a whole and at the country level. This research is relevant because this relation is likely to be affected by differences in accounting standards used by companies for ...
Cerqueira, António, Pereira, Cláudia
openaire +2 more sources
Journal of Islamic Accounting and Finance Research, 2022 Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System.
Ratih Kusumastuti +3 more
doaj +1 more source
Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting [PDF]
Accounting, 2022 This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting.
La Ode Anto +2 more
doaj +1 more source
Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan
Jurnal Ilmiah Akuntansi dan Bisnis, 2017 The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of
Ida Najati +2 more
doaj +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK
Jurnal Akuntansi Indonesia, 2017 This study aims to determine the extent of implementation of accrual accounting and the factors that influence the level of implementation of accrual accounting in Pontianak.
Yani Riyani, Bob Mustafa, Linda Suherma
doaj +1 more source
Frailty Exacerbates Disability in Progressive Multiple Sclerosis
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background To evaluate frailty in severe progressive multiple sclerosis (PMS) and to investigate the underlying mechanisms. Methods This prospective, cross‐sectional, multicenter study enrolled a late severe PMS group requiring skilled nursing (n = 53) and an age, sex, and disease duration‐matched control PMS group (n = 53).
Taylor R. Wicks +10 more
wiley +1 more source
The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture [PDF]
Problems and Perspectives in Management, 2019 The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture.
Arthur Reinaldo Tanihatu +3 more
doaj +1 more source
Applying an Ethical Lens to the Treatment of People With Multiple Sclerosis
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT The practice of neurology requires an understanding of clinical ethics for decision‐making. In multiple sclerosis (MS) care, there are a wide range of ethical considerations that may arise. These involve shared decision‐making around selection of a disease‐modifying therapy (DMT), risks and benefits of well‐studied medications in comparison to
Methma Udawatta, Farrah J. Mateen
wiley +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background and Objectives Multiple sclerosis (MS) exhibits racially disparate rates of disease progression. Black people with MS (B‐PwMS) experience a more severe disease course than non‐Hispanic White people with MS (NHW‐PwMS). Here we investigated structural and functional connectivity as well as structure–function decoupling in the ...
Emilio Cipriano +11 more
wiley +1 more source
Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [PDF]
حسابداری سلامت, 2013 Introduction: Since the financial system of Iranian government executives is not capable of providing comprehensive information, and in all governmental systems, especially in the health sector, it encounters with the shortage and scarcity of valuable ...
M. R. Maleki +4 more
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