Results 11 to 20 of about 170,831,246 (302)
Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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Firm size, business sector and quality of accounting information systems: Evidence from Vietnam [PDF]
Accounting, 2020 This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example.
Vu Thi Thanh Binh +3 more
doaj +1 more source
Jurnal Akuntansi, 2021 The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's ...
Lilis Puspitawati
doaj +1 more source
Baltic Journal of Economic Studies, 2021 The subject of the study is theoretical, methodological and practical aspects of the formation, development and functioning of the accounting compliance system as an appropriate institution for ensuring the quality of enterprise accounting information ...
Svitlana Syrtseva, Yuliia Cheban
doaj +1 more source
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective The foundation of accounting knowledge has always been to provide essential information for users to make informed economic decisions. However, evidence suggests that the standards derived from the current policy-making process prevalent in ...
Masoumeh Kazemi Nojedeh +2 more
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The Role of Green Accounting Information In Improving The Quality Of Accounting Information
Studies of Applied Economics, 2021 The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.
Wasan Yahia Ahmed +2 more
openaire +1 more source
The Quality of Accounting Information: Relevance or Value-Relevance?
Asian Journal of Accounting Perspectives, 2019 Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar +2 more
doaj +7 more sources
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 2023 This study aims to examine the influence of the quality of accounting information systems, the quality of accounting information on the success of decision-making. Research data were collected using a questionnaire. This study uses organization as a unit of analysis. A total of 95 Rural Banks in Bali, Indonesia, participated in this study. The research
I Nyoman Sunarta, Partiwi Dwi Astuti
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The impact of accounting information systems on audit quality: the case of Lebanese SMES [PDF]
, 2023 This research examines the impact of accounting information systems (AIS) on audit quality in Lebanese SMEs. A sample of 123 respondents from Lebanese SMEs was used in the research.
Sahar Alayli, Alayli, Sahar
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International Journal of Professional Business Review, 2023 Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia. Theoretical framework: This research builds on the work of DeLone and McLean, regarding information ...
Sunarta, I Nyoman, Astuti, Partiwi Dwi
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