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Results 1 - 20 of 3,843  for All Library Resources

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Refined by: subject: Accounting Policies remove
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1
The relationship between management characteristics and financial statement readability
The relationship between management characteristics and financial statement readability
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The relationship between management characteristics and financial statement readability

EuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]

Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146

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2
Accounting Policies in the Function of Quality Assessment of Financial Statements
Accounting Policies in the Function of Quality Assessment of Financial Statements
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Accounting Policies in the Function of Quality Assessment of Financial Statements

Economic themes (De Gruyter Open), 2021-09, Vol.59 (3), p.357-373 [Peer Reviewed Journal]

ISSN: 2217-3668 ;EISSN: 2217-3668 ;DOI: 10.2478/ethemes-2021-0020

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3
Accounting policies in corporate governance practice and their impact on the financial position and business performance of company
Accounting policies in corporate governance practice and their impact on the financial position and business performance of company
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Accounting policies in corporate governance practice and their impact on the financial position and business performance of company

BizInfo, 2021-12, Vol.12 (2), p.67-74 [Peer Reviewed Journal]

ISSN: 2217-2769 ;ISSN: 2406-2324 ;EISSN: 2406-2324 ;EISSN: 2217-2769 ;DOI: 10.5937/bizinfo2102067R

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4
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
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Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?

The Accounting review, 2006-01, Vol.81 (1), p.113-133 [Peer Reviewed Journal]

Copyright 2006 American Accounting Association ;Copyright American Accounting Association Jan 2006 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.1.113 ;CODEN: ACRVAS

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5
Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities
Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities
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Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities

Acta Universitatis Danubius. Œconomica, 2023-01, Vol.19 (1) [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2065-0175 ;EISSN: 2067-340X

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6
Implementing IFRS in Saudi Arabia: evidence from publicly traded companies
Implementing IFRS in Saudi Arabia: evidence from publicly traded companies
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Implementing IFRS in Saudi Arabia: evidence from publicly traded companies

International journal of accounting and information management, 2020-04, Vol.28 (2), p.243-273 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-04-2019-0049

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7
Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards
Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards
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Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards

Problemy teorii| ta metodolohii| bukhhaltersʹkoho obliku, kontroli͡u︡ i analizu (Online), 2023-02, Vol.3 (53), p.41-47 [Peer Reviewed Journal]

ISSN: 1994-1749 ;EISSN: 2708-4957 ;DOI: 10.26642/pbo-2022-3(53)-41-47

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8
Financial performance following discontinued operations
Financial performance following discontinued operations
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Financial performance following discontinued operations

Review of accounting & finance, 2020-12, Vol.19 (4), p.429-447 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-10-2019-0224

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9
A framework for identifying the falsified financial statements using network textual analysis: a general model and the Greek example
A framework for identifying the falsified financial statements using network textual analysis: a general model and the Greek example
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A framework for identifying the falsified financial statements using network textual analysis: a general model and the Greek example

Annals of operations research, 2022-09, Vol.316 (1), p.513-527 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;COPYRIGHT 2022 Springer ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 0254-5330 ;EISSN: 1572-9338 ;DOI: 10.1007/s10479-021-04086-0

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10
A COMMENTARY ON THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
A COMMENTARY ON THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
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A COMMENTARY ON THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING

Academy of Accounting and Financial Studies journal, 2021-10, Vol.25 (4), p.1-11 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1096-3685 ;EISSN: 1528-2635

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11
Value relevance of IFRS adoption in the deposit money banks in Nigeria
Value relevance of IFRS adoption in the deposit money banks in Nigeria
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Value relevance of IFRS adoption in the deposit money banks in Nigeria

Advances in management (Indore, India), 2024-03, Vol.17 (1), p.1-9

Copyright Advances in Management Mar 2024 ;ISSN: 0974-2611 ;EISSN: 2278-4551

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12
Readability of Notes to the Financial Statements and the Adoption of IFRS
Readability of Notes to the Financial Statements and the Adoption of IFRS
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Readability of Notes to the Financial Statements and the Adoption of IFRS

Australian accounting review, 2016-06, Vol.26 (2), p.162-176 [Peer Reviewed Journal]

2016 CPA Australia ;Copyright Australian Society of Certified Practising Accountants Jun 2016 ;Copyright © 2016 CPA Australia Ltd (CPA Australia) ;ISSN: 1035-6908 ;EISSN: 1835-2561 ;DOI: 10.1111/auar.12087

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13
Determinants of Voluntary International Financial Reporting Standards Application: Review from Theory to Empirical Research
Determinants of Voluntary International Financial Reporting Standards Application: Review from Theory to Empirical Research
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Determinants of Voluntary International Financial Reporting Standards Application: Review from Theory to Empirical Research

Journal of risk and financial management, 2023-11, Vol.16 (11), p.485 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16110485

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14
Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments
Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments
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Article 		Add to My Research

Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments

Journal of accounting & organizational change, 2021-04, Vol.17 (2), p.164-196 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1832-5912 ;EISSN: 1839-5473 ;DOI: 10.1108/JAOC-09-2019-0098

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15
Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS
Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS
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Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS

Sustainability, 2023-07, Vol.15 (13), p.9869 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su15139869

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16
THE IMPACT OF THE ACCOUNTING POLICIES ON THE PERFORMANCE OF THE ACCOUNTING INFORMATION SYSTEM
THE IMPACT OF THE ACCOUNTING POLICIES ON THE PERFORMANCE OF THE ACCOUNTING INFORMATION SYSTEM
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THE IMPACT OF THE ACCOUNTING POLICIES ON THE PERFORMANCE OF THE ACCOUNTING INFORMATION SYSTEM

Quaestus (Timio̦ara), 2019-06 (15), p.27-34 [Peer Reviewed Journal]

2019. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2285-424X ;EISSN: 2343-8134

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17
Earnings management: a bibliometric analysis
Earnings management: a bibliometric analysis
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Earnings management: a bibliometric analysis

International journal of accounting and information management, 2022-09, Vol.30 (5), p.664-683 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1834-7649 ;EISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-12-2021-0259

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18
THE MODERATING EFFECT OF THE AUDIT COMMITTEES ROLE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND LIMITING OF PRACTICES CREATIVE ACCOUNTING, A IELD STUDY ON THE JORDANIAN INDUSTRIAL COMPANIES
THE MODERATING EFFECT OF THE AUDIT COMMITTEES ROLE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND LIMITING OF PRACTICES CREATIVE ACCOUNTING, A IELD STUDY ON THE JORDANIAN INDUSTRIAL COMPANIES
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THE MODERATING EFFECT OF THE AUDIT COMMITTEES ROLE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND LIMITING OF PRACTICES CREATIVE ACCOUNTING, A IELD STUDY ON THE JORDANIAN INDUSTRIAL COMPANIES

International journal of entrepreneurship, 2021-01, Vol.25, p.1-11 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1099-9264 ;EISSN: 1939-4675

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19
Accounting conservatism: A review of the literature
Accounting conservatism: A review of the literature
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Accounting conservatism: A review of the literature

Journal of accounting literature, 2015-02, Vol.34 (1), p.17-38 [Peer Reviewed Journal]

2015 University of Florida, Fisher School of Accounting ;Copyright Elsevier BV 2015 ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1016/j.acclit.2015.02.001

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20
The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence
The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence
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The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence

Sustainability, 2022-03, Vol.14 (5), p.2752 [Peer Reviewed Journal]

2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su14052752

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