Results 21 to 30 of about 27,923 (83)

Has IFRS improved Accounting Quality in Indonesia? A Systematic Literature Review of 2010-2016

open access: yesJournal of Accounting and Investment, 2020
Research aims: International Financial Reporting Standard or IFRS has been promoted as globally-acceptable accounting standard. Previous studies indicate that in developed countries, in Europe for instance, IFRS implementation demonstrates a positive ...
Ersa Tri Wahyuni   +2 more
doaj   +1 more source

Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2019
This study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia ...
Michael Ardho Dewanta, Zaky Machmuddah
doaj   +1 more source

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL

open access: yesProfita, 2018
This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014.
Putri Dwi Wahyuni, Wiwik Utami
doaj   +1 more source

Factors Affecting Capital Expenditure Allocation: Empirical Evidence from Regency/City Government in Indonesia

open access: yesJournal of Accounting and Investment, 2020
Research aims: To analyze the effect of local taxes, regional retribution, special allocation fund, and area size on the allocation of capital expenditure with economic growth as a moderating variable in the regency/city Governments in Indonesia from ...
Ilham Maulana Saud   +2 more
doaj   +1 more source

Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia)

open access: yesProfita, 2018
This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites.
Yulia Yustikasari
doaj   +1 more source

EXTERIORIZACIÓN DE LA INFORMACIÓN CONTABLE PATRIMONIAL Y DE GESTIÓN DEL IMPACTO DE LAS INDUSTRIAS PASTELERAS

open access: yesContabilidad y Auditoría, 2012
El paradigma de “desarrollo sustentable” que surge en 1992, al celebrarse en Río de Janeiro la Conferencia de las Naciones Unidas sobre medio ambiente y Desarrollo intenta reconciliar el desarrollo económico con el cuidado de la naturaleza, incorporando ...
LUISA FRONTI DE GARCÍA   +2 more
doaj  

International treatment outcomes of neonates on extracorporeal membrane oxygenation (ECMO) with persistent pulmonary hypertension of the newborn (PPHN): a systematic review

open access: yesJournal of Cardiothoracic Surgery
Background PPHN is a common cause of neonatal respiratory failure and is still a serious condition and associated with high mortality. Objectives To compare the demographic variables, clinical characteristics, and treatment outcomes in neonates with PHHN
Saad Alhumaid   +31 more
semanticscholar   +1 more source

LOS COSTOS DE NO CALIDAD EN LAS PEQUEÑAS Y MEDIANAS EMPRESAS

open access: yesContabilidad y Auditoría, 2012
El entorno globalizado y competitivo exige a las empresas un esfuerzo constante en mejorar sus procesos productivos, de tal manera que muchas de ellas están implementando programas de mejora continua o calidad total en su organización, sin excluir las ...
JUAN FLORES PRECIADO   +1 more
doaj  

El Proceso reciente de normalización contable en argentina: un caso modelo para el análisis

open access: yesContabilidad y Auditoría, 2012
Quienes hacemos hincapié en el carácter social de nuestra disciplina, tenemos claro que la posibilidad de “experimentación” a la manera de las ciencias duras resulta imposible, por cuanto en las ciencias sociales no pueden “cerrarse” los experimentos y ...
Maria del Carmen Rodriguez de Ramirez
doaj  

Review of Cardiovascular Manifestations of Hyperthyroidism: Main Triggered Heart Diseases and Clinical Implications

open access: yesInternational Journal of Medical Science and Clinical Research Studies
Introduction: Hyperthyroidism, a common endocrinological condition characterized by excess production of thyroid hormones, has profound and varied effects on the cardiovascular system.
Vitor Ohana Marques Azzini   +9 more
semanticscholar   +1 more source

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