Results 11 to 20 of about 3,475,460 (292)
The Implementation of Accrual Basis Accounting in Indonesian Local Government [PDF]
Journal of Economics and Behavioral Studies, 2020 This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting.
Albertus Theo Jonathan +2 more
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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
core +6 more sources
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
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The relationship between dividend policy and bank growth [PDF]
Banks and Bank Systems, 2021 The purpose of this study is to investigate the association between bank growth and the retained earnings amount for Jordanian banks between 2010 and 2020. The method to be used is regression models.
Mohammad Fawzi Shubita
doaj +1 more source
Factors That Influence the Development of Governmental Accounting in Malaysia
Asian Journal of Accounting Perspectives, 2008 Governmental accounting is affected by its context, which includes economic development, political stance and individual perceptions. Change and development in government accounting is often associated with public sector reforms.
Zakiah Saleh
doaj +7 more sources
Akrual: Jurnal Akuntansi, 2017 The study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis. The population in this study is companies performing IPO in period of January 2011 – Augustus 2015 as many as 111 companies and are adjusted to
Miranti Dewi Febriani +2 more
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
Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
doaj +1 more source
Genetic determination of the cellular basis of the sympathetic regulation of bone mass accrual [PDF]
The Journal of Cell Biology, 2011 The sympathetic nervous system, whose activity is regulated by leptin signaling in the brain, is a major regulator of bone mass accrual. To determine the identity of the cell type in which the sympathetic tone signals to inhibit bone mass accrual, we performed a systematic, cell-specific analysis of the function of the β2 adrenergic receptor (Adrβ2 ...
Kajimura, Daisuke +7 more
openaire +3 more sources
Implementasi Metode Accrual Basis Pada Sistem Informasi Keuangan
Journal of Information System Research (JOSH), 2023 The financial recording system is carried out in the school diary, so it takes time to recap the revenue or expenditure records in order to find out the amount of funds that have been received or spent. This is less time efficient in presenting financial statements.
Haq, Khofifah, Suendri, Suendri
openaire +1 more source