Results 51 to 60 of about 91,381 (308)
Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Variabel Moderasi Imbalan Audit [PDF]
, 2017 The purpose of this study is to examine the effect of ownership structure on audit quality proxied with accrual quality and analyze the role of audit fees proxied with abnormal audit fee as a moderator in the relationship influence the ownership ...
Kiswara, E. (Endang) +1 more
core +3 more sources
The relationship between earnings quality and liquidity risk [PDF]
پژوهشهای تجربی حسابداری, 2014 : This research invetigates the relationship between earnings quality and liquidity risk. Earnings quality is measured using three different proxies: earnings persistence, value relevance, and accrual quality.
Mansour Nakhaei, Kaveh Mehrani
doaj +1 more source
Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]
, 2017 The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar +5 more
core +1 more source
Advanced Science, EarlyView.The versatile CaO2@CuMOF@HAP nanohybrid demonstrates an outstanding MMP9/pH‐triggered release performance for sequential release of osteogenic growth peptide into deep‐seated tumor‐infiltrated bone destruction areas and dual ions into tumor cells, enabling efficient tumor‐associated osteolysis restoration and tumor elimination for more comprehensive ...
Lan Liu +8 more
wiley +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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH (Studi Empiris pada Kantor Pelayanan Perbendaharaan Negara Kudus) [PDF]
, 2017 This study aims to examine the factors that affect the level of implementation of accrual accounting in local government. Independent variables used in this study is the educational level of finance staff, finance staff training, the quality of ...
ROHMAN, Abdul, SARI, Etika
core
How pensions contribute to the premium paid to experienced public school teachers [PDF]
, 2017 Many argue that public school systems should stop linking teachers’ salaries so closely to their years of experience. However, the effect of deferred retirement compensation on the premium paid to experienced teachers has, to date, been underappreciated.
McGee, Joshua B., Winters, Marcus A.
core +1 more source
Accruals Quality Evaluation Improvement
پژوهشهای تجربی حسابداری, 2017 Precise studies of accruals quality evaluation models in the last years show that there are some factors impairing the models' quality of distinguishing normal and abnormal accruals, which results in Type I and type II errors. This research is aimed to recognize these factors in order to improve the models.
Amir Mohamadi, Ali Saghafi
openaire +1 more source
Advanced Science, EarlyView.ABSTRACT The spin Hall effect is a well‐known phenomenon in spintronics that has found numerous applications in digital electronics (memory and logic), but relatively few in analog electronics. Practically the only analog application in widespread use is the spin Hall nano‐oscillator (SHNO) that delivers a high frequency alternating current or voltage ...
Raisa Fabiha +6 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley +1 more source