Results 11 to 20 of about 3,557,271 (281)

Propensity to use global solutions of creative and aggressive accounting - in the light of accountants’ opinions [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: The processes of globalization contributed to the unification of accounting principles through their standardization and harmonization.
Szewieczek Aleksandra   +1 more
doaj   +1 more source

Comparison of Accrual Ratio and Cash Ratio Accuration in Financial Reports

open access: yesPrisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram, 2021
Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports.
Mahyudin Mahyudin   +3 more
doaj   +1 more source

The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting

open access: yesRevista Brasileira de Gestão De Negócios, 2020
Purpose – This study analyzes the influence of the corporate governance structure in terms of mitigating the likelihood of fraudulent financial reporting ( FFR) by firms in Brazil. Design/methodology/approach – For this, we analyze the data of 314
Orleans S Silva Martins   +1 more
doaj   +1 more source

RELEVANSI FINANCIAL SUSTAINABILITY MEASURES TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PRIMER DAN SEKUNDER YANG TERDAFTAR DI BEI PERIODE 2017-2019

open access: yesAkuntansi dan Teknologi Informasi, 2022
Earnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study
Vivian Witjaksono   +1 more
doaj   +1 more source

Analisis Akuntabilitas Laporan Keuangan BUMDES Subur Makmur Lestari Desa Wisata Tlogoweru

open access: yesJurnal Akuntansi dan Audit Syariah, 2023
The aim of this research was to determine the Accountability of the Financial Reports of Subur Makmur Lestari Village-Owned Enterprises (BUMDES) in the Tlogoweru Tourism Village, Guntur District, Demak Regency, which focuses on Financial Reports and ...
Sukma Tirta Mayasari   +1 more
doaj   +1 more source

Impact of corporate social responsibility disclosures on financial performance [PDF]

open access: yes, 2000
The purpose of this study is to explore the impact of corporate social responsibility (CSR) disclosure on the financial performance of industrial companies operating in Australia. The study adopts a quantitative methodological approach.
Al Hazaima, Huthaifa   +2 more
core   +2 more sources

Frequency of financial reports [PDF]

open access: yes, 2013
Interim reports are summary statements that are usually prepared in semi-annual format in the UK. Until the EU’s Transparency Directive was put into practice in the UK in 2007, there was no legal necessity for companies to provide interim financial ...
Izadi Zadeh Darjezi, Javad   +1 more
core   +1 more source

Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations [PDF]

open access: yesGlobal Economic Observer, 2020
In the current economic context, caused by the COVID - 19 pandemic, decisions need to be taken, in particular, to restart or recover the activity of certain economic entities.
NICOLETA CRISTINA MATEI
doaj  

Implementation possibilities for the concept of management accounting in the Republic of Macedonia [PDF]

open access: yesEkonomski Pogledi, 2016
The actual business conditions which are featured with great number of changes in the social and political system in the Republic of Macedonia have their impact in all the spheres of the social life, including the accounting-management profession.
Koleva Blagica   +2 more
doaj   +1 more source

LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PERSPEKTIF AKUNTANSI SYARIAH DAN PENCEGAHAN FRAUD

open access: yesEl Muhasaba: Jurnal Akuntansi, 2022
The Indonesian Institute of Accountants (IAI) as an accounting professional organization in Indonesia striven to contribute in the context of realizing a good accounting system for an OPZ, through the published of PSAK 109. This study aims to analyze and
Riskiyatur Rohemah   +1 more
doaj   +1 more source

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