Results 31 to 40 of about 1,182,852 (193)

Family firms, risk-taking and financial distress [PDF]

Problems and Perspectives in Management, 2017
The authors investigate the question of whet her qualitative characteristics are likely to explain the survival of family firms in case of financial distress and whether these variables improve the explanatory power of quantitative variables in ...
Pietro Gottardo, Anna Maria Moisello
doaj   +1 more source

Social information in managerial accounting and managerial information system

Agricultural Economics (AGRICECON), 2007
Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in ...
E. Škorecová, M. Farkašová
doaj   +1 more source

Managerial Overconfidence and Accounting Conservatism [PDF]

مجله دانش حسابداری, 2014
Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting.
Manijeh Ramsheh, Mahnaze Molanzari
doaj   +1 more source

ACC112X UNIT: MANAGERIAL ACCOUNTING I

, 2011
ACC112X MANAGERIAL ACCOUNTING IDaystar ...
Department of, Commerce
core   +1 more source

The Impact of Artificial Intelligence on Accounting Information Systems in Jordanian Banks: An Exploratory Study [PDF]

تنمیة الرافدین
Artificial intelligence (AI) has become one of the critical technological tools for enhancing the efficiency and quality of accounting operations, minimising human errors, and accelerating data analysis and decision-making processes. Thus, the purpose of
Maha Abuyabes, Ahmad Alshekhhossin, Ishraq Bataineh   +2 more
doaj   +1 more source

Bank managerial ability and accounting : do better managers report higher quality loan loss reserves and fair values? [PDF]

, 2013
textGiven the high level of scrutiny on top executives in recent years, particularly those at banks, examining the impact of bank managers' ability on financial reporting is of great value.
Cantrell, Brett Wooten
core  

State of the Art des Behavioral Accounting

, 2008
Behavioral Accounting untersucht die Zwecke, Aufgaben und Instrumente des externen und internen Rechnungswesens aus einer entscheidungsorientierten Perspektive, die die traditionellen Annahmen über menschliches Verhalten − unbeschränkte Rationalität und ...
Arnold, Markus Christopher, Gillenkirch, Robert M.   +1 more
core   +1 more source

Ownership structures, board characteristics and the extent of accounting conservatism in vietnamese listed firms

Cogent Business & Management
The paper investigates the influence of ownership structures and board of directors’ characteristics on the extent of conservative accounting practiced by listed companies in Vietnam covering 558 firms with 2,161 observations in the period of 2011–2022 ...
Duc Hieu Pham, Quang Trong Vu
doaj   +1 more source

The interface between financial accounting and tax accounting: A summary of current research [PDF]

, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

, 2002
This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and ...
Alan J. Richardson
core   +1 more source