Results 61 to 70 of about 44,601 (295)
Buhalterinės Apskaitos Teorija ir Praktika, 2019 The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique.
Diana Bachtijeva
doaj +1 more source
The ethics of creative accounting [PDF]
The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'.
John Blake, Oriol Amat, Jack Dowds
core
FEBS Letters, EarlyView.An unexpected alternative interaction site for ethyl viologen was identified in formate dehydrogenase 1 from Methylorubrum extorquens. Combined mutagenesis, kinetic analysis, and docking revealed that aromatic residues near an iron–sulfur cluster enable flavin mononucleotide‐independent electron transfer, offering a framework for engineering improved ...
Eleni G. Poloniataki, Yong Hwan Kim
wiley +1 more source
PERAN TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP CREATIVE ACCOUNTING
Jurnal Akuntansi MultiparadigmaAbstrak - Peran Transaksi Pihak Berelasi dan Corporate Governance terhadap Creative Accounting Tujuan Utama - Riset ini bertujuan mengidentifikasi pengaruh transaksi pihak berelasi, kompensasi, dan tata kelola perusahaaan dalam kecenderungan praktik ...
Zulfatul Nikmah, Dian Perwitasari
doaj +1 more source
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
core +1 more source
FEBS Letters, EarlyView.The physical dimensions and shape of bacterial cells define the surface area available to acquire nutrients and the volume available for synthesizing proteins and DNA. Here, we use computational systems biology to decode the importance of cell geometry as a major determinant of prokaryotic phenotype, including growth rate and metabolic efficiency. This
Ross P. Carlson +6 more
wiley +1 more source
A CENSUS OF CREATIVE ACCOUNTING TECHNIQUES [PDF]
Economic development, legal and social pressure and users of information has made it necessary innovation accounts on this basis and development of creative accounting.
Lungu Ionuţ Cosmin
core
From mice to humans—divergent strategies for intestinal homeostasis and regeneration
FEBS Letters, EarlyView.Recent advances such as organoid genome editing, xenotransplantation, imaging, and whole‐genome sequencing have enabled direct studies of human intestinal stem cells (ISCs). These studies reveal species‐specific features, including slower ISC proliferation, distinct injury responses, slower somatic mutation accumulation in humans, and an inverse ...
Keiko Ishikawa +2 more
wiley +1 more source
Analysis of improvement ways of creative accounting
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The necessity of carrying out the research in the direction of finding out the ways to improve creative accounting is grounded. The existing approaches of researchers to eliminate the negative consequences of creative accounting are analyzed.
I.A. Yuhimenko-Nazaruk
doaj
The ethics of creative accounting: Some Spanish evidence [PDF]
'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer.
John Blake, Oriol Amat, Ester Oliveras
core