Results 1 to 10 of about 33,412 (119)
Methodology of cash flows analysis [PDF]
Ekonomski Signali, 2021 Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong.
Pavlović Miloš +2 more
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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
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The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector.
Amel Amiri, Sarra Elleuch Hamza
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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
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The role of accounting information in acceleration of tax receiving processes [PDF]
پژوهشهای تجربی حسابداری, 2014 In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and ...
jafar babajani
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Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [PDF]
پژوهشهای تجربی حسابداری, 2016 The main goal of this paper is determination of premier companies according to investors' decision making model. Based on previous studies, this study applies 6 factors for investors decision making, 3 of which are cash basis (dividend per share ...
Hamid Mahmoodabadi, navid reza namazi
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Appraisal challenges in designing cash flows [PDF]
Ekonomski Pogledi, 2014 One of the determinants which determine the enterprise value by discounting cash flows is the projected value of cash flows in the forthcoming period. In order to project cash flows on more objective basis, estimators develop the strategic perspective of
Vlaović-Begović Sanja +2 more
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APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN BANK SYARIAH ? [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Apakah Distribusi Bagi Hasil Cash Basis Berkeadilan Bagi Deposan Bank Syariah? Artikel ini bertujuan untuk menganalisis metode pendistribusian bagi hasil bank syariah di Indonesia dengan berfokus kepada penerapan basis kas.
Saparuddin Siregar
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK
Jurnal Akuntansi Indonesia, 2017 This study aims to determine the extent of implementation of accrual accounting and the factors that influence the level of implementation of accrual accounting in Pontianak.
Yani Riyani, Bob Mustafa, Linda Suherma
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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
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