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
Predicting Financial Distress through Ranking Working Capital Management Components Using Random Forest Algorithm [PDF]
Journal of Asset Management and FinancingThe primary objective of this research was to analyze the relative importance of working capital management factors in predicting financial distress among companies. The study population consisted of 167 companies listed on the Tehran Stock Exchange (TSE)
Pouya Sadeghi +3 more
doaj +1 more source
The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable [PDF]
SHS Web of ConferencesThis research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality.
Roudlotul Janah Anisa +3 more
doaj +1 more source
The valuation of European financial firms [PDF]
, 2002 We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK.
Alexander D. +12 more
core +1 more source
Improving Financial Practices in South African Local Municipalities: The Role of Internal Control Mechanisms in Promoting Good Governance [PDF]
E-Journal of Humanities, Arts and Social SciencesIn 2020, a speech by the Auditor General of South Africa emphasised the importance of implementing internal control mechanisms as safeguards against financial loss and fraud, promoting transparency, accountability, and ultimately fostering public trust ...
Prince Chukwuneme Enwereji +1 more
doaj +1 more source
Evaluation of the Profitability of Momentum and Reversal Strategies of Industry in the Capital Market of Iran [PDF]
Journal of Asset Management and Financing, 2021 :Momentum and reverse strategies are two influential methods of market analysis that aim to predict future performance in different industries and to generate excess returns, applying historical information.
Mohammad Esmaiel Fadaie Nejad +2 more
doaj +1 more source
Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Restatements’ of financial statements and consequently audit failures are surprisingly high in Iran and audit report lag (ARL) is also falling sharply. Although there are studies about determinations of audit failure, the role of ARL in audit failure by ...
Fakhroddin Mohammadrezaei +2 more
doaj +1 more source
Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Auditing Quality [PDF]
پژوهشهای حسابرسی حرفهایThe timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues.
Bita Mashayekhi +3 more
doaj +1 more source
The Relationship between Exchange Rate Regimes and Capital Market in Iran [PDF]
راهبرد مدیریت مالی, 2023 providing a model for better identifying the pattern of exchange rate effects on the capital market and forecast the next one and two years of the Iranian capital market is The purpose of this study.
Mehdi Davari +2 more
doaj +1 more source
Key Criteria in the Choice of IoT Platforms in Spanish Companies
Applied Sciences, 2021 The level of implementation of IoT technology in Spanish companies is not low for a novel technology, but there are concerns that hinder its level of implementation from being higher: initial costs, security, and privacy.
Alfonso Infante-Moro +3 more
doaj +1 more source