Results 11 to 20 of about 6,586 (215)
Journal of Accounting and Investment, 2019 This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia +2 more
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INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI
El Muhasaba: Jurnal Akuntansi, 2012 Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the
Sri Andriani
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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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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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Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [PDF]
مجله دانش حسابداری, 2019 Objective: In the past few decades, the role of small entities in economies has recieved special attention due to their noticeable performances and supports for big entities’ activities. Ignoring the specific features of these entities in the preparation
Seyed Javad Delavari +1 more
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The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2005 The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements.
Saber Sheri, Farshad Sabzalipor
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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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