Results 21 to 30 of about 170,831,246 (302)

Accrualls and systematic risk in Brazilian companies

open access: yesRevista Ambiente Contábil, 2023
Purpose: The objective of this study was to investigate whether the systematic risk of companies listed on the Brazilian Stock Exchange (B3) is affected by the quality of accounting information.
José Luciano de Oliveira Junior   +3 more
doaj   +1 more source

quality of accounting information and stock price adjustment [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2014
In this study, we examined the relationship between the quality of accounting information with a delay of stock price adjustment based on a new approach.
ali saghafi   +2 more
doaj   +1 more source

The importance of quality accounting information management in regional governments in Indonesia [PDF]

open access: yesManagement Science Letters, 2019
This study aims to determine the influence of information technology utilisation and the application of good governance principles on the quality of accounting information.
Hari Setiyawati   +1 more
doaj   +1 more source

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review [PDF]

open access: yesОблік і фінанси, 2021
The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries.
Achmad Farid Dedyansyah   +2 more
doaj   +1 more source

Research on Accounting Reform and Accounting Information Quality [PDF]

open access: yesProceedings of 2016 5th International Conference on Social Science, Education and Humanities Research, 2016
In this paper, the reform of joint-stock company accounting system, for example, from the target accounting reform, the use of accounting information market reaction, respectively, from the concept of information and measurement Viewpoint, the quality of accounting information for quantitative research and make its demonstration effect of the reform ...
Haiwen Long, Ou Liu
openaire   +1 more source

Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals

open access: yes, 2023
Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey
Odysseas Pavlatos   +3 more
core   +1 more source

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises [PDF]

open access: yesACRN Journal of Finance and Risk Perspectives, 2020
Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information
Vu Thi Thanh Binh   +3 more
doaj   +1 more source

THE INFLUENCE OF THE QUALITY ACCOUNTING INFORMATION SYSTEM TO THE QUALITY OF ACCOUNTING INFORMATION - EVIDENCE IN INDONESIA

open access: yesMajalah Ilmiah UNIKOM, 2019
Managers as stakeholders use accounting strategic management in implementing their business strategy. The essence of strategic management accounting is to create satisfaction for its customers which is known as the concept of value chain analysis. Currently the implementation of strategic management accounting has used information technology known as ...
Puspitawati, Lilis, Anggadini, Sri Dewi
openaire   +3 more sources

PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

open access: yesProfita, 2018
This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable.
Taufik Akbar
doaj   +1 more source

Analysis of Data Quality and Information Quality Problems in Digital Manufacturing [PDF]

open access: yes, 2008
 This work focuses on the increasing importance of data quality in organizations, especially in digital manufacturing companies. The paper firstly reviews related works in field of data quality, including definition, dimensions, measurement and ...
K. Q. Wang   +9 more
core   +1 more source

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