Results 231 to 240 of about 40,629 (263)

The Influence of Coordination Benefits on Corporate Governance and Accounting Standards

2002
So far, the analysis has shown why we were able to observe two different systems of corporate governance emerging and persisting over the last few decades. The resulting implications for corporate governance reforms have been given in chapter 8. The analysis, so far, has focused on two sources of network effects that influence a corporate governance ...
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Accounting Standard Precision, Corporate Governance, and Accounting Restatements

SSRN Electronic Journal, 2018
Li Fang, Jeffrey Pittman, Yinqi Zhang, Yuping Zhao   +3 more
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Corporate Governance and Accounting Standards in Oman

Research in Accounting Regulation, 2005
Kanukuntla Shankaraiah, D.N. Rao
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Government by standards: The making and managing of accountability in Danish hospitals

Social Theory & Health, 2015
Since 2009, all Danish hospitals have been subjected to a comprehensive, mandatory accreditation system, the so-called Danish Quality Model (DDKM), in order to assure the quality of hospital services. So far there is no evidence of DDKM’s positive effects on clinical outcome and it may even be contributing to accountability overload. This article seeks
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Impact of revised accounting standards for government subsidies on firm innovation

Technology Analysis & Strategic Management, 2023
Qi Li, Haitang Xiong, Rui Luo, Guo-Hua Cao, Jing Zhang 0125   +4 more
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Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1991
The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards.
M, Garner, W, Grossman
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Implementation of Accrual-Based Government Accounting Standards in the Village Government of Dompu District

Business Management
This study aims to analyze the implementation of the accrual-based government accounting system at the village government level, especially in Dompu District, Dompu Regency. The method used in this study is descriptive qualitative with data collection techniques through observation, interviews, and documentation.
Safiratun Hasanah, Irwansyah Irwansyah, Sumarni Sumarni   +2 more
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Accounting Standards for Business Enterprises No. 16—Government Subsidies

2015
Article 1 In order to regulate the recognition, measure government subsidies, and disclose the relevant information, these Standards are formulated in light of the Accounting Standards for Enterprises—Basic Standards.
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The Effect of International Public Sector Accounting Standards (IPSAS) on Transparency, Accountability and Good Governance in Government Ministries in, Nigeria

Journal of Research in Business and Management
This study critically examined the effect of International Public Sector Accounting Standard (IPSAS) on transparency and accountability of government ministries in Rivers State, Nigeria. The study adopted survey design technique using structured questionnaire which was administered to sample of 100 respondents.
Abani, M. O. (Ph.D), M. O. Anuolam (Ph.D)   +1 more
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Independent Accountability Mechanisms: Promotion of Standards, Good Governance and Accountability

2019
Suresh Nanwani, Owen McIntyre
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