Results 21 to 30 of about 651,569 (261)

From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure [PDF]

open access: yesJournal of Advances in Environmental Health Research, 2022
To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before.
Yaser Abbasabadi   +2 more
doaj   +1 more source

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

open access: yesBusiness Research, 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms.
Julia Zicke, Florian Kiy
doaj   +1 more source

The Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]

open access: yesAthens Journal of Business & Economics, 2019
The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
doaj   +1 more source

Financial Risk and Profitability Management in Russian Insurance Companies in the Context of Digitalization

open access: yesRisks, 2022
The dynamics of the financial reliability of insurers show rather unstable and often unfavorable trends, which indicate an increase in the risks of their financial insecurity and requires searching for reserves to improve their financial condition in the
Sergey Viktorovich Ilkevich   +5 more
doaj   +1 more source

Standards of Financial Reporting [PDF]

open access: yesDoğuş Üniversitesi Dergisi, 2000
Finansal yapilari gelismis ulkeler uzun zaman once finansal raporlama icin gerekli muhasebe standartlarini olusturmuslardir. Buna bagli olarak, finansal raporlamada saglanacak standardizasyonun, finansal piyasalari gelistirecegi soylenebilir. Turkiye ilk defa banka raporlarinda bu standartlari uygulamaya 1986 yilinda basladi.
openaire   +3 more sources

The Irony of Financial Reporting

open access: yesJournal of Accounting, Finance and Auditing Studies, 2022
FINDINGS: Recommendations and proposals were presented at the end of the study for dealing with the matter of irony in the financial reporting system.
openaire   +2 more sources

Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2016
The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
doaj   +1 more source

EVALUATING THE EFFECTIVENESS OF FORENSIC ACCOUNTING COMPETENCIES IN COMBATING PUBLIC SECTOR FRAUD IN MINISTRY OF FINANCE IN NORTHWESTERN NIGERIA

open access: yesGusau Journal of Accounting and Finance
This study examines the effectiveness of forensic accounting competencies, such as communication skills, technological skills, accounting and auditing skills, and auditor’s self-efficacy, in combating fraud in finance ministries in Northwestern Nigeria.
Sulaimam Sabo   +3 more
doaj   +1 more source

EFFECT OF SUSTAINABILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
Manufacturing companies in Nigeria are increasingly expected to disclose their sustainability practices, but the financial benefits of doing so are still uncertain.
Oloyede Deborah Elaitan   +3 more
doaj   +1 more source

Prevalence of 21 Physician‐Defined Severe Toxicities Following Childhood Acute Lymphoblastic Leukemia Treatment: Australian Retrospective Cohort Study

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Acute lymphoblastic leukemia (ALL) is the most common pediatric cancer, with an overall survival now surpassing 90% in developed countries. However, treatments are not without adverse effects. In this study, we apply the severe toxicity‐free survival (STFS) framework to determine the prevalence of 21 physician‐defined severe ...
Lane Collier   +10 more
wiley   +1 more source

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