Results 61 to 70 of about 91,381 (308)
Firms Audit Committee and External Auditor Influence on Accounting Conservatism and Firm's Performance [PDF]
International Journal of Management, Accounting and Economics, 2019 In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance.
Saif Khan, Hashim Khan, Faisal Khan
doaj
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +1 more source
Investigating periphyton biofilm response to changing phosphorus concentrations in UK rivers using within-river flumes [PDF]
, 2010 The excessive growth of benthic algal biofilms in UK rivers is a widespread problem, resulting in loss of plant communities and wider ecological damage.
Bowes, Michael J. +3 more
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper underscores the critical role of multisectoral convergence in enhancing child health, particularly in addressing anemia, a micronutrient deficiency linked to both diet and sanitation. We explore how the integration of nationwide food and nutrition programs with sanitation initiatives impacts anemia in Indian children under three ...
Soumya Gupta, Payal Seth, Prabhu Pingali
wiley +1 more source
Jurnal Akuntansi Universitas Jember, 2016 The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL).
Ida Najati +2 more
doaj +1 more source
Public sector financial management and democracy quality: The role of the accounting systems
Revista de Contabilidad: Spanish Accounting Review, 2020 Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno +1 more
doaj +1 more source
ANALISIS HUBUNGAN TINGKAT IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL TERHADAP AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS INFORMASI AKUNTANSI PELAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI WILAYAH PROVINSI JAWA TENGAH [PDF]
, 2016 This research aims to examine correlation between implementation level of accrual basic accounting and accountability, transparency, and accounting information quality on local government's financial reporting in Central Java Province.
FAISAL, Faisal, MUIZZ, Achmad Rafiiuddin
core
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Journal of Applied Business Research (JABR), 2017 External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting process and provide guidelines for investors and financial institutions. However, recent accounting scandals in Korea indicate that external auditors may cater their audit reports to their clients’ needs.
openaire +2 more sources
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors [PDF]
The Accounting Review, 2001 This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows.
Ilia D. Dichev, Patricia M. Dechow
openaire +1 more source