Results 21 to 30 of about 171,960 (258)

PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesAmong Makarti, 2022
Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan dan opini mahasiswa terhadap IFRS baik adopsi maupun dampaknya, juga sebagai bahan evaluasi dan pertimbangan bagi akademisi dan institusi pendidikan yang berkaitan dengan ...
Paskah Ika Nugroho, Rosita Adi Kristanti
doaj   +1 more source

Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2017
Adopting the international financial reporting standards during the recent years has aroused abundant empirical researches in respect to the outcomes resulting from such a change in accounting regime around the globe.
Hossein Etemadi   +2 more
doaj   +1 more source

The Transnationalization of Financial Reporting Standards [PDF]

open access: yesSSRN Electronic Journal, 2010
This paper seeks to explain the transnationalization of financial reporting by corporations. Specifically it considers how the status of International Financial Reporting Standards - constructed and issued by a private organization: the International Accounting Standards Board (IASB) – changed from being highly marginal to almost global adoption.
openaire   +1 more source

FINANCIAL REPORTING AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN LAGOS STATE, NIGERIA: THE CRUCIAL ROLE OF FINANCIAL REPORTING EDUCATION

open access: yesModern Management Review
This study investigates the impact of adopting International Financial Reporting Standards (IFRS), financial reporting quality, and financial reporting education on the performance of listed Small and Medium Enterprises (SMEs) in Lagos State, Nigeria.A ...
Latifat Omolara AKANO
doaj   +1 more source

Global financial reporting standards: Consequence and factor of economic globalization [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2016
Development of financial reporting standards has been almost entirely nationally oriented for a long period. Consequently, substantial discrepancies among the standards and practices of financial reporting between the countries have appeared, and cause ...
Obradović Vladimir
doaj  

THE IMPACT OF INTANGIBLE FACTORS ON PROFITABILITY: EVIDENCE FROM CORPORATIONS TRADED AT MUSCAT SECURITIES MARKET IN OMAN

open access: yesCopernican Journal of Finance & Accounting, 2019
The objective of this paper is to determine whether corporate financial performance may be influenced from intangible assets owned by a company and some special incurring expenditures benefiting the intangible value of the company even though such items ...
Mike Onder Kaymaz   +2 more
doaj   +3 more sources

Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards

open access: yesУчёт. Анализ. Аудит, 2018
The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards.
T. U. Druzhilovskaya   +1 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

Health Literacy, Self‐Efficacy and Knowledge of Sickle Cell Disease Among Caregivers

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a hereditary blood disorder in which abnormal haemoglobin leads to severe anaemia, painful crises and organ failure. Caregivers’ health literacy (HL) – their ability to assess, understand and apply information, and interact with healthcare professionals – is crucial for managing children with SCD, yet ...
Melanie Bruinooge   +6 more
wiley   +1 more source

THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN ROMANIA: ADVANTAGES AND MAIN PROBLEMS [PDF]

open access: yesStrategii Manageriale, 2014
This work is meant to analyze the implementation of International Financial Reporting Standards in Romania. The work tries to focus on the benefits and challenges of International Financial Reporting Standards, mainly on factors pertaining to its ...
Diana-Andreea, TRAISTARU
doaj  

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