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1 |
Material Type: Article
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Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific ResearchStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2023-06, Vol.33 (2), p.49-70 [Peer Reviewed Journal]2023. 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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2023-0008Full text available |
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2 |
Material Type: Article
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Overview of the Financial Reporting and Auditing Regime in South Eastern European CountriesActa Universitatis Danubius. Œconomica, 2019-01, Vol.15 (2), p.249-262 [Peer Reviewed Journal]2019. This article 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: 2065-0175 ;EISSN: 2067-340XFull text available |
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3 |
Material Type: Article
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countriesOeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal]2020. 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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016Full text available |
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Material Type: Article
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Corporate sustainability reporting: Scrutinising the requirements of comparability, transparency and reflection of sustainability performanceSociety and economy, 2018-03, Vol.40 (1), p.19-44 [Peer Reviewed Journal]2017 Akadémiai Kiadó, Budapest ;COPYRIGHT 2018 Akademiai Kiado ;Copyright Akademiai Kiado Zrt Mar 2018 ;ISSN: 1588-9726 ;EISSN: 1588-970X ;DOI: 10.1556/204.2018.40.1.3Full text available |
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5 |
Material Type: Article
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Good Practices on ESG Reporting in the Context of the European Green DealAmfiteatru economic, 2022-08, Vol.24 (61), p.847-860 [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: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2022/61/847Full text available |
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6 |
Material Type: Article
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Detecting earnings manipulation and fraudulent financial reporting in SlovakiaOeconomia Copernicana, 2020-09, Vol.11 (3), p.485-508 [Peer Reviewed Journal]2020. 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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.020Full text available |
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7 |
Material Type: Article
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Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New ChallengesStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-06, Vol.31 (2), p.20-44 [Peer Reviewed Journal]2021. 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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0007Full text available |
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8 |
Material Type: Article
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Transparency of Financial Reports of Companies in the Republic of KosovoPrizren Social Science Journal, 2022-01, Vol.6 (1), p.95-100 [Peer Reviewed Journal]2022. This work is licensed under http://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: 2616-387X ;EISSN: 2616-387X ;DOI: 10.32936/pssj.v6i1.318Full text available |
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9 |
Material Type: Article
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IFRS meets the realities of a post-communist Balkan StateAccounting and management information systems, 2022-06, Vol.21 (2), p.141-173 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2022 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2022.02001Full text available |
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10 |
Material Type: Article
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Analysis of the Impact of Changes to International Financial Reporting Standards, on the National Accounts DashboardActa Universitatis Danubius. Œconomica, 2019-01, Vol.15 (6), p.115-135 [Peer Reviewed Journal]2019. This article 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: 2065-0175 ;EISSN: 2067-340XFull text available |
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11 |
Material Type: Article
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Proposal for the Measurement of Reinsurance Contracts under IFRS 17Ekonomický časopis, 2022-01, Vol.70 (3), p.284-304 [Peer Reviewed Journal]Copyright Slovak Academy of Sciences, Institute of Economic Research 2022 ;ISSN: 0013-3035 ;EISSN: 2729-7470 ;DOI: 10.31577/ekoncas.2022.03.04Full text available |
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12 |
Material Type: Article
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Are the Companies Prepared for Sustainability Reporting under the ED IFRS S1 and S2? Evidence from PolandAudit financiar (Bucharest, Romania ), 2022-01, Vol.20 (168), p.641-654 [Peer Reviewed Journal]ISSN: 1583-5812 ;EISSN: 1844-8801 ;DOI: 10.20869/AUDITF/2022/168/022Full text available |
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13 |
Material Type: Article
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Non-Financial Reporting and Reputational Risk in the Romanian Financial SectorAmfiteatru economic, 2020-08, Vol.22 (55), p.668-691 [Peer Reviewed Journal]2020. 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: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2020/55/668Full text available |
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14 |
Material Type: Article
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Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial ReportingCECCAR Business Review, 2023-04, Vol.4 (3), p.62-72 [Peer Reviewed Journal]ISSN: 1454-9263 ;ISSN: 2668-8921 ;EISSN: 2668-8921 ;DOI: 10.37945/cbr.2023.03.07Full text available |
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15 |
Material Type: Article
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Environmental disclosures in the non-financial reporting of energy companies. Creating a reliable business image or impression management?Zeszyty teoretyczne rachunkowości, 2022, Vol.46 (2), p.157-194 [Peer Reviewed Journal]ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/01.3001.0015.8814Full text available |
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16 |
Material Type: Article
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THE PROBLEM OF SYNTHESIZING FINANCIAL STATEMENTS IN REORGANIZATION DURING THE BANKRUPTCY PROCESSPravo, teorija i praksa, 2022, Vol.39 (3), p.99-112 [Peer Reviewed Journal]ISSN: 0352-3713 ;EISSN: 2683-5711 ;DOI: 10.5937/ptp2203099SFull text available |
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17 |
Material Type: Article
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STATUS AND CHALLENGES OF PREPARING AND SUBMITTING FINANCIAL STATEMENTS TO CONSTRUCTION COMPANIES IN GEORGIAJournal of Public Administration, Finance and Law, 2022 (23), p.185-189 [Peer Reviewed Journal]ISSN: 2285-2204 ;EISSN: 2285-3499 ;DOI: 10.47743/jopafl-2022-23-15Full text available |
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18 |
Material Type: Article
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Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in NigeriaBusiness and Economic Horizons, 2018-01, Vol.14 (2), p.355-374COPYRIGHT 2018 Prague Development Center ;Copyright Prague Development Center 2018 ;ISSN: 1804-5006 ;ISSN: 1804-1205 ;EISSN: 1804-5006 ;DOI: 10.15208/beh.2018.26Full text available |
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19 |
Material Type: Article
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CHALLENGES AND DIFFICULTIES FOR MICRO-BUSINESSES IN ADAPTING IFRS FOR SMES REQUIREMENTS: KOSOVO EVIDENCEJournal of Liberty and International Affairs (Bitola), 2021-09, Vol.7 (3), p.85-101 [Peer Reviewed Journal]2021. This work is published under https://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: 1857-9760 ;EISSN: 1857-9760 ;DOI: 10.47305/JLIA2137085dFull text available |
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20 |
Material Type: Article
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The dynamics of audit market and financial reporting under International Financial Reporting Standards: the case of Romanian listed companiesAccounting and management information systems, 2020-01, Vol.19 (1), p.139-157 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2020 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;DOI: 10.24818/jamis.2020.01006Full text available |