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High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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ACCOUNTING PUBLIC INSTITUTIONS FROM CLASSIC TO MODERN [PDF]
Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources ...
TATIANA UŢA +1 more
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Corporate strategies and tax avoidance: Does corporate social responsibility matter?
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
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Public Accounting and Business Accounting: Two Different Upstream
Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations.
Irwan Taufiq Ritonga
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Public Accountability ICT Support: A Detailed Account of Public Accountability Process and Tasks [PDF]
A key objective of open government programs is to promote public accountability by using Information and Communication Technologies ICT to release data on the internal working of public agencies. However, it is not clear how actual accountability such as sanctions or rewards may be achieved from the data disclosed.
Lourenço, Rui +2 more
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Managing Public Accountability: How Public Managers Manage Public Accountability
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability and how they cope with accountability.
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Tendências recentes de abordagem à contabilidade pública em Portugal
Face à especial atenção que tem vindo a ser dada à contabilidade pública não só em Portugal como na maioria dos países desenvolvidos do mundo, revelase de particular interesse um estudo evolutivo/cronológico da contabilidade pública em Portugal.
Maria da Conceição da Costa Marques
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Este artigo aponta uma modelagem matemática para determinar o valor futuro do IDH-M para os municípios do Paraná, com base em dados contábeis atuais e outras variáveis.
Jorge Eduardo Scarpin, Valmor Slomski
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ABSTRACT Purpose Cognitive and psychological difficulties could negatively interfere with treatment adherence and quality of life before and after hematopoietic stem cell transplant (HSCT). Methods to mitigate these changes may have positive effects on treatment success.
Kristen L. Votruba +11 more
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تهدف هده الدراسة الى معرفة مدى موائمة النظام المحاسبي العمومي الجزائري لتبني المعايير المحاسبية الدولية للقطاع العام، والتعرف على الإصلاحات التي باشرت بها الجزائر في إطار تبني هده المعايير، وللوصول الى أهداف هده الدراسة تم الاعتماد على المنهج الوصفي ...
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