An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]
Revista de Management Comparat International, 2010 This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI +1 more
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Accrual Quality Improvement Program for clinical trials. [PDF]
Clin TrialsBackground The Early Phase Cancer Prevention Clinical Trials Program (Consortia), led by the Division of Cancer Prevention, National Cancer Institute, supports and conducts trials assessing safety, tolerability, and cancer preventive potential of a variety of interventions.
Richmond E +4 more
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Accruals Quality and Corporate Cash Holdings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The consequences of good earnings quality to mitigate information asymmetry have been the subject of many empirical studies. However, evidence on implications of earnings quality on cash holdings is sparse.
Hossein Fakhari, Seyed Rohallah Taghavi
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Aptisi Transactions on Technopreneurship, 2023 The purposes of this research are to see the result of quality assessment in accrual-based accounting implemented in Regional Apparatus Organization (OPD) in Padang Pariaman Regency and Solok City Government and to see whether there is the different ...
Nur Rahmanely, Suhairi
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Financial Statement Restatements Impacts on Accrual Quality [PDF]
پژوهشهای تجربی حسابداری, 2013 : in This paper, examine accrual quality of restating firms during the period 2001 – 2010.The sample include 70 restatement event for of listed companies in TSE and we compare accrual quality from before and after the restatement year.
Mohamad ali Aghaie +3 more
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Construct Validity in Accruals Quality Research
The Accounting Review, 2021 ABSTRACT A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity of the underlying measures of accruals quality.
Alexander A. Nezlobin +2 more
openaire +2 more sources
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 We investigate the relationship between CEO ability and accrual quality in the Iraq Stock Exchange. Furthermore, we study how the Islamic State of Iraq and Syria (ISIS) influences the relationship between CEO ability and accrual quality.
Ameneh Bazrafshan, Wafaa Salman Abbood
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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
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Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2023 This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association.
Dwi Haryono Wiratno +3 more
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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
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