Results 21 to 30 of about 93,540 (299)

The examination of the constraints of qualitative characteristics of accounting information: Evidence from Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2016
In this research, some beliefs on the theoretical concepts of accounting, such as the trade off between the qualitative characteristics of relevancy and reliability, and reliability and timeliness have been tested.
Shokrolah Khajavi, Zahra Najafi
doaj   +1 more source

Corporate ownership, corporate governance reform and timeliness of earnings : Malaysian evidence [PDF]

, 2014
This paper provides the first evidence showing that ownership concentration and the identity of the largest shareholder matter to the timeliness of corporate earnings, measured by a stock price-based timeliness metric and the reporting lag.
Lim, Mable, Verhoeven, Peter, How, Janice   +2 more
core   +1 more source

EVALUATION OF DIPHTHERIA SURVEILLANCE SYSTEM IN PROBOLINGGO DISTRICT: STUDY OF SYSTEM APPROACH AND ATTRIBUTES

Jurnal Berkala Epidemiologi
Background: There is still an outbreak of diphtheria in the Probolinggo district in 2023. Diphtheria mainly affects children who are not immunized. Support through a surveillance system is needed to overcome the diphtheria problem.
Lidya Nur Maulina, Siti Shofiya Novita Sari, Abubakar Tarawally, Sholikah Sholikah, Retno Anjar   +4 more
doaj   +1 more source

Evaluation of the Maternal Mortality Surveillance System, The Gambia, 2022

Journal of Interventional Epidemiology and Public Health
Introduction: Surveillance is critical in tracking maternal deaths, particularly in Africa. As a result, we evaluated The Gambia's Maternal Mortality Surveillance System to determine its usefulness and to assess some of its system attributes. Methods:
Abdoulie Sonko, Peter Adebayo Adewuyi, Mary Grey-Johnson, Maimuna Badjie, Chukwuma David Umeokonkwo, Lamin Saidyfaye   +5 more
doaj   +1 more source

Evaluation of the Human Immunodeficiency Virus viral load surveillance system, national perspective in Tanzania: A descriptive cross-sectional study

Journal of Interventional Epidemiology and Public Health
Introduction: Human immunodeficiency virus (HIV) infection is still a global public health problem. The number of HIV-positive individuals was estimated to be 38.0 million worldwide in 2020, with 2.78 million being children and adolescents aged 0 to 19 ...
Peter Richard Torokaa, Loveness John Urio, Ambwene Mwakalobo, Alex Sifaeli Magesa, James Njoroge Allan, David John Osima, Focus Medard Shao, Joseph Mziray, Yulitha Barnabas, Agricola Joachim, Mtebe Majigo   +10 more
doaj   +1 more source

Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat

Indonesia Accounting Journal, 2020
This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West ...
Een Samawati Miharja, Lilik Handajani, Lalu M. Furkan   +2 more
doaj   +1 more source

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement

CECCAR Business Review, 2021
This paper explores the significance of the true and fair view, as the main objective of financial reporting to which accounting principles are subordinated, and the relationship between it and all accounting principles, focusing on identifying their ...
Claudia Cătălina CIOCAN
doaj   +1 more source

Ketepatan waktu pembayaran simpan pinjam guna meningkatkan pengembangan koperasi unit desa

Journal of Business & Banking, 2021
This study aims to analyze (1) the causes of inaccurate loan payments (2) the handling of inaccurate savings and loan payments (3) solutions for the development of the SMW Village Unit Cooperative.
Prastika Nurlitaputri, Isharijadi Isharijadi, Elana Era Yusdita   +2 more
doaj   +1 more source

Relationship between Institutional Investors and Earnings Quality [PDF]

مطالعات تجربی حسابداری مالی, 2010
Earnings quality is discussed by multiple dimensions. The purpose of this paper is to study the relationship between institutional investors and earnings quality using the Financial Accounting Standards Board's conceptual framework (including, Predictive
S.H. Sajadi, R. Takor, A. Mahmoudi
doaj  

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]

, 2012
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, Peasnell, K V, O'Hanlon, J F
core   +3 more sources