Results 31 to 40 of about 5,193,872 (298)

THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA

open access: yesJournal of Indonesian Economy and Business, 2016
Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in ...
Nurdiono   +3 more
doaj   +1 more source

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

open access: yesEl Muhasaba: Jurnal Akuntansi, 2013
Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements.
Yufenti Oktafia
doaj   +1 more source

Budget Participation and Internal Control for Better Quality Financial Statements

open access: yesJurnal Akuntansi, 2020
This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable.
Agus Bandiyono
doaj   +1 more source

Consolidated financial statements for fiscal year 1996 [PDF]

open access: yes, 1997
The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy.

core   +1 more source

Effectiveness of Resistance Intradialytic Exercise Compared to Aerobic Intradialytic Exercise for Patients With Chronic Kidney Disease: A Randomized Controlled Clinical Trial

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Patients with chronic kidney disease undergoing hemodialysis commonly experience reduced physical function, fatigue, poor sleep quality, and impaired health‐related quality of life. Intradialytic exercise has been proposed as a non‐pharmacological strategy to improve these outcomes.
Klebson da Silva Almeida   +6 more
wiley   +1 more source

Proposed accounting section : personal financial statements guide ;Personal financial statements guide; Exposure draft (American Institute of Certified Public Accountants), 1981, June 1 [PDF]

open access: yes, 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
core   +1 more source

THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY

open access: yesJournal of Management Small and Medium Enterprises (SME's)
This research focused on investigating the effects of the internal control system, human resource competencies, and the use of information technology on the standard of financial reports in cooperatives in Jambi City.
Diaz Vilda Juniar   +2 more
doaj   +1 more source

ROLE OF AUDIT IN MANAGING PUBLIC INTEREST ENTITIES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2020
. The article discusses current issues of interaction between external auditors and management of public interest entities with the aim of making managerial decisions aimed at ensuring the continuity of an entity, ensuring balance between resources and ...
Olga Lubenchenko   +3 more
doaj   +1 more source

Accounting policies in corporate governance practice and their impact on the financial position and business performance of company

open access: yesBizInfo, 2021
The primary role of financial statements is to provide information to users, both internal and external, to make business decisions. The preparation of financial statements includes a number of methods and procedures that have different effects on the ...
Jelena Raičević, Jelena Filipov
doaj   +1 more source

Establishing an Apheresis Medicine Program in a Resource‐Constrained Setting: A 5‐Year Experience From Lagos, Nigeria

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola   +4 more
wiley   +1 more source

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