Results 21 to 30 of about 1,993,274 (293)

RISK DISCLOSURE AND EARNINGS QUALITY IN INDONESIA BANKING INDUSTRIES: FAIR VALUE, DIVERSIFICATION, FINANCIAL STABILITY

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2022
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
doaj   +1 more source

ACCOUNTING PUBLIC INSTITUTIONS FROM CLASSIC TO MODERN [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2010
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
doaj  

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

open access: yesJurnal Ekonomi dan Bisnis, 2022
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
doaj   +1 more source

Public Accounting and Business Accounting: Two Different Upstream

open access: yesJournal of Accounting and Investment, 2020
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
doaj   +1 more source

Public Accountability ICT Support: A Detailed Account of Public Accountability Process and Tasks [PDF]

open access: yes, 2015
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
openaire   +1 more source

Managing Public Accountability: How Public Managers Manage Public Accountability

open access: yesInternational Journal of Public Administration, 2015
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.
openaire   +2 more sources

Tendências recentes de abordagem à contabilidade pública em Portugal

open access: yesRevista Contabilidade & Finanças, 2003
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
doaj   +1 more source

Estudo dos fatores condicionantes do índice de desenvolvimento humano nos municípios do estado do Paraná: instrumento de controladoria para a tomada de decisões na gestão governamental Conditioning factors of the human development index of municipalities in the state of Paraná, Brazil: an accounting tool for public management decision making

open access: yesRevista de Administração Pública, 2007
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
doaj   +1 more source

Cognitive Functioning in Vorinostat‐Treated Pediatric and Young Adult Patients Over the First 180 Days After Hematopoietic Stem Cell Transplant

open access: yesPediatric Blood &Cancer, EarlyView.
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
wiley   +1 more source

و اقع النظام المحاسبي العمومي الجزائري والإصلاحات المتخذة لتبني المعايير المحاسبية الدولية للقطاع العام The realityu of the Algerian public accounting system and the reforms taken to adopt the International Public Sector Accounting Standards

open access: yesالمجلة الدولية للأداء الاقتصادي, 2022
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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doaj  

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