Results 11 to 20 of about 3,103,700 (302)
Russian Financial Statements Database: A firm-level collection of the universe of financial statements [PDF]
Scientific DataThe Russian Financial Statements Database (RFSD) is an open, harmonized collection of annual unconsolidated financial statements of the universe of Russian firms in 2011–2023.
Sergey Bondarkov +2 more
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The Importance of Financial Statements in Clinical Practice [PDF]
Plastic and Reconstructive Surgery, Global OpenBackground:. Financial statements provide vital information to department chiefs and hospital leadership alike. They reflect departmental performance and guide critical financial decisions for their teams.
Rajiv Chandawarkar, MD, MBA +4 more
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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Influences on Frequency of Preparation of Financial Statements Among SMEs
Journal of Innovation Management, 2013 This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial ...
Howard Van Auken
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Determinants of financial statements integrity
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to find out the influence of corporate governance measured by institutional ownership, managerial ownership, audit committee, and independent commissioner, as well as the influence of accounting firm specialization and audit tenure on
Reni Yendrawati, Mohammad Farid Hidayat
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Jurnal Dinamika Akuntansi dan Bisnis, 2016 The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government .
Suparno Suparno, Riska Nanda
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Improving the Financial Reporting of Organizations in the Digital Economy
Учёт. Анализ. Аудит, 2019 The article systematizes the impact of the digital economy development on the following aspects related to financial reporting: the operational information used; preparation and processing of input information for compiling reporting forms ...
T. Yu. Druzhilovskaya +1 more
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Company financial health: Financial statement users’ and compilers’ perceptions
Journal of Economic and Financial Sciences, 2014 Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in
Elda du Toit, Frans Vermaak
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Profita, 2020 As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith.
Hendra Galuh Febrianto +1 more
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Proposed accounting section : personal financial statements guide ;Personal financial statements guide; Exposure draft (American Institute of Certified Public Accountants), 1981, June 1 [PDF]
, 1981 This exposure draft is a proposed revision of the accounting guidance in the 1968 AICPA Industry Audit Guide, Audits of Personal Financial Statements. This draft recommends and supports the use of estimated current value as the basis of measurement in ...
American Institute of Certified Public Accountants. Personal financial statements committee
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