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Material Type: Article
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The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual ModelInternational Journal of Professional Business Review, 2023-06, Vol.8 (6), p.e02330 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i6.2330Full text available |
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Material Type: Article
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Application of the International Financial Reporting Standard for small and medium-sized entities in European countriesEkonomski Pogledi, 2023, Vol.25 (2), p.125-141 [Peer Reviewed Journal]ISSN: 1450-7951 ;EISSN: 2334-7570 ;DOI: 10.5937/ep25-46544Full text available |
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Material Type: Article
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The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking IndustryJurnal dinamika akuntansi dan bisnis, 2021-10, Vol.8 (2), p.181-196 [Peer Reviewed Journal]ISSN: 2355-9462 ;EISSN: 2528-1143 ;DOI: 10.24815/jdab.v8i2.21335Full text available |
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Material Type: Article
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Detección de posible manipulación de estados financieros, aplicación del modelo Beneish M-score en empresas colombianasRevista venezolana de gerencia, 2022-10, Vol.27 (100), p.1577 [Peer Reviewed Journal]Copyright Universidad del Zulia Oct-Dec 2022 ;ISSN: 1315-9984 ;EISSN: 2477-9423 ;DOI: 10.52080/rvgluz.27.100.18Full text available |
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Material Type: Article
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DOES INDEPENDENT DIRECTOR’S CASH COMPENSATION MATTER? EVIDENCE FROM CORPORATE FRAUDJournal of business economics and management, 2022-09, Vol.23 (4), p.977-996 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1611-1699 ;EISSN: 2029-4433 ;DOI: 10.3846/jbem.2022.16217Full text available |
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Material Type: Article
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CSR Performance, Financial Reporting, and Investors’ Perception on Financial ReportingSustainability, 2018-02, Vol.10 (2), p.522 [Peer Reviewed Journal]Copyright MDPI AG 2018 ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su10020522Full text available |
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Material Type: Article
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Non-Financial Reporting of Information Within Companies. Case Study OMV Petrom"Ovidius" University Annals. Economic Sciences Series (Online), 2022-09, Vol.XXII (1), p.815-824 [Peer Reviewed Journal]EISSN: 2393-3127Full text available |
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8 |
Material Type: Article
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Non-Financial Reporting as a Catalyst for Sustainability and Transparency of Information in Romanian CompaniesThe International Conference "The European Integration - Realities and Perspectives", 2022-06, Vol.17 (1), p.100-106 [Peer Reviewed Journal]ISSN: 2067-9211 ;EISSN: 2069-9344Full text available |
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Material Type: Article
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HETEROGENEITY IN EARNING MANAGEMENT OF LISTED COMPANIES FOLLOWING INTERNATIONAL FINANCIAL REPORTING STANDARDS CONVERGENCE: A DEVELOPING COUNTRY EXPERIENCESInternational journal of economics and financial issues, 2020-01, Vol.10 (1), p.101-108 [Peer Reviewed Journal]2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2146-4138 ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.8872Full text available |
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Material Type: Article
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The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian ContextSustainability, 2020-01, Vol.12 (1), p.92 [Peer Reviewed Journal]2019 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 (http://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/su12010092Full text available |
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11 |
Material Type: Article
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Does Audit Improve the Quality of ESG Scores? Evidence from Corporate MisconductSustainability, 2020-07, Vol.12 (14), p.5670 [Peer Reviewed Journal]2020. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). 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/su12145670Full text available |
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12 |
Material Type: Article
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The impact of the IFRS1 standards implementation on the quality of banks financial reportingGovara zanistîn mirovayeti ya-Zankoya Zaxo, 2023-09, Vol.11 (3) [Peer Reviewed Journal]ISSN: 2664-4673 ;EISSN: 2664-4681 ;DOI: 10.26436/hjuoz.2023.11.3.1116Full text available |
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13 |
Material Type: Article
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Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries"Ovidius" University Annals. Economic Sciences Series (Online), 2024-02, Vol.XXIII (2), p.740-744 [Peer Reviewed Journal]EISSN: 2393-3127Full text available |
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14 |
Material Type: Article
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A Conceptual Framework to Analyse Illicit Financial Flows (IFFs)Risks (Basel), 2022-09, Vol.10 (9), p.172 [Peer Reviewed Journal]COPYRIGHT 2022 MDPI AG ;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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks10090172Full text available |
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15 |
Material Type: Article
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The Effect of Fraud Pentagon on Fraudulent Financial Statement of Banking in IndonesiaEsensi, 2021-12, Vol.11 (2), p.189-206 [Peer Reviewed Journal]ISSN: 2087-2038 ;EISSN: 2461-1182 ;DOI: 10.15408/ess.v11i2.23031Full text available |
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Material Type: Article
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Dyrektywa Parlamentu Europejskiego i Rady 2464/2022 w odniesieniu do sprawozdawczości na temat zrównoważonego rozwoju przedsiębiorstw i rozporządzenia Komisji Europejskiej dotyczące „taksonomii” – założenia i celeStudia Prawa Publicznego, 2023-12 (4 (44)), p.71-87 [Peer Reviewed Journal]ISSN: 2300-3936 ;EISSN: 2720-2445 ;DOI: 10.14746/spp.2023.4.44.4Full text available |
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17 |
Material Type: Article
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Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International StandardsStatistika Ukraïni, 2020-11, Vol.89 (2-3), p.127-147 [Peer Reviewed Journal]ISSN: 2519-1853 ;EISSN: 2519-1861 ;DOI: 10.31767/su.2-3(89-90)2020.02-03.14Full text available |
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18 |
Material Type: Article
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THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTINGRevista de Studii Financiare, 2023-11, Vol.8 (15), p.215-222 [Peer Reviewed Journal]ISSN: 2537-3714 ;EISSN: 2559-1347 ;DOI: 10.55654/JFS.2023.8.15.14Full text available |
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Material Type: Article
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The Impact of IFRS 17 on the Development of Accounting Measurement and Disclosure, in Addition to Improving the Quality of Financial Reports, Considering Compliance with the Requirements of IFRS 4—Jordanian Insurance Companies-Field StudySustainability, 2023-05, Vol.15 (11), p.8612 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the author. 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/su15118612Full text available |
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20 |
Material Type: Article
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THE EFFECT OF QUALITY FINANCIAL REPORTING ON GOOD GOVERNANCEInternational journal of economics and financial issues, 2019-05, Vol.9 (3), p.277-286 [Peer Reviewed Journal]2019. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2146-4138 ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.8047Full text available |