Results 81 to 90 of about 56,442 (258)
Journal of Accounting and Investment, 2016 This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation.
Erni Suryandari, Imelda Puspita Arisanti
doaj +1 more source
Evaluasi Perlakuan Akuntansi terhadap Aset Tetap Berdasarkan pada PSAK N0. 16 (Revisi 2011) Setelah Konvergensi Ifrs [PDF]
, 2016 Aset tetap merupakan salah satu bagian penting dalam laporan keuangan, apabila manajemen tidak dapat mengelola aset tetap dengan baik maka akan berpengaruh pada kinerja keuangan Perusahaan.
Koerniawan, K. A. (Koenta) +2 more
core +1 more source
Infrared-Faint Radio Sources: A New Population of High-redshift Radio Galaxies
, 2014 We present a sample of 1317 Infrared-Faint Radio Sources (IFRSs) that, for the first time, are reliably detected in the infrared, generated by cross-correlating the Wide-Field Infrared Survey Explorer (WISE) all-sky survey with major radio surveys.
Banfield, Julie K. +8 more
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Penerapan Metode Aktiva Tetap Pada Pt.guntur Kabupaten Purwakata [PDF]
, 2012 Adanya transaksi antar negara dan prinsip-prinsip akuntansi yang berbeda antar negara mengakibatkan munculnya kebutuhan akan standar akuntansi yang berlaku secara Internasional.
Agustin, P. (Panjdi)
core +1 more source
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
Revista Ambiente ContábilObjetivo: O objetivo do artigo é analisar os efeitos da adoção do CPC 06 (R2) – Arrendamentos na rubrica de aluguéis da Demonstração do Valor Adicionado (DVA) e no percentual de distribuição do valor adicionado como aluguéis.
Wellington Rodrigues Silva Souza
doaj +1 more source
Praksis for virkelig verdimåling av ikke-finansielle eiendeler
Magma, 2016 Tradisjonelt har regnskapet vært basert på en transaksjonsbasert historisk kostmodell. Med International Financial Reporting Standards (IFRS), som Den europeiske union innførte for børsnoterte selskaper i 2005, har det imidlertid blitt adgang til å ...
Tor Øivind Nordgarden +1 more
doaj +1 more source
Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
, 2013 This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source