Results 91 to 100 of about 89,575 (313)

DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram)

Jurnal Akuntansi Aktual, 2019
This study aimed to examine the effect of apparatus competencies, utilization of information technology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government.
Zulfirman Switriansyah, Prayitno Basuki, Endar Pituringsih   +2 more
doaj  

Determinan penerapan basis akrual secara penuh pada pemerintah daerah

Jurnal Akuntansi, 2018
This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the ...
Bambang Pamungkas
doaj   +1 more source

A cost‐effectiveness analysis of breast cancer treatment in certified versus non‐certified hospitals in Germany

International Journal of Cancer, EarlyView.
What's New? This study is the first to quantify the cost‐effectiveness of breast cancer treatment in German Cancer Society‐certified hospitals using real‐world data from over 140,000 patients. Analysis on certification‐related costs and survival outcomes demonstrates that high‐quality multidisciplinary care at certified hospitals delivers substantial ...
Min‐Wai Lwin, Olaf Schoffer, Christoph Streissnig, Pauline Wimberger, Michael Gerken, Veronika Bierbaum, Christoph Bobeth, Martin Rößler, Patrik Dröge, Thomas Ruhnke, Christian Günster, Kees Kleihues‐van Tol, Theresa Link, Anton Scharl, Elisabeth C. Sturm‐Inwald, Karin Kast, Thomas Papathemelis, Olaf Ortmann, Monika Klinkhammer‐Schalke, Jochen Schmitt, Michael Schlander   +20 more
wiley   +1 more source

Interplay Between Green Investment and Market Price Premia in Global Shipping

International Journal of Finance &Economics, EarlyView.
ABSTRACT Existing research emphasises that the driver of green investment is its future profitability. This paper shows that other investors' decisions also influence green investment. We take the example of scrubber installation in shipping, which is optional by regulation but has an established market for trading its underlying asset.
Yao Shi, Nikos C. Papapostolou, Malvina Marchese, Ioannis C. Moutzouris, Angelos Efstathiou   +4 more
wiley   +1 more source

Debating the methodologies of accounting for financial and non-financial contracts

Journal of Economic and Financial Sciences, 2007
This article adds value to the accounting debate on the different methodologies of accounting for financial and non-financial contracts in the current and proposed new accounting pronouncements of the IASB.
Daniël Coetsee
doaj   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk

Journal of Accounting and Investment, 2016
The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013.
Dahlia Firdaus, Djoko Sigit Sayogo, Sri Wahjuni Latifah   +2 more
doaj  

General Fund Receipts, May 4, 2010 [PDF]

, 2010
General fund receipts, monthly report for the State of Iowa, produced by the Department of ...

core  

Managing maternity: Moving care, not patients, using artificial intelligence (AI), internet‐of‐things (IOT) and point‐of‐care testing (POCT) devices

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract The integration of artificial intelligence (AI) into healthcare is accelerating and maternity care is at a pivotal moment for the strategic implementation of these technologies. This article explores how AI‐assisted women's health innovations, often termed “FemTech,” may transform pregnancy care by addressing long‐standing disparities ...
Lin Foo, Mahesh Choolani, Aris Papageorghiou, Hema Divakar, Hassan Shehata, Nir Melamed, Gabriel Jones, Vyta Senikas, Eline M. Van der Beek, Nandita Palshetkar, Gabrielle Saccone, Vincenzo Berghella, Justin Konje, Bhaskar Bhatt, Augusto Cam, Moses Obimbo, Anne Beatrice Kihara, Moshe Hod   +17 more
wiley   +1 more source

Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya

Disclosure
Kenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures,
Solomon Ngahu, Cecilia Ndunge Waweru
doaj   +1 more source