Works matching DE "ACCRUAL basis accounting"

Results: 1003

Exposure to Credit Risk Spillovers and Corporate Earnings Management.

Published in:

Emerging Markets Finance & Trade, 2025, v. 61, n. 10, p. 2952, doi. 10.1080/1540496X.2025.2469763

By:

Li, Tangrong;
Chen, Fenggong;
Sun, Xuchu

Publication type:

Article

Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management.

Published in:

Journal of Emerging Technologies in Accounting, 2010, v. 7, p. 47, doi. 10.2308/jeta.2010.7.1.47

By:

Morris, John J.;
Laksmana, Indrarini

Publication type:

Article

CORPORATE OWNERSHIP, CONTROL AND THE INFORMATIVENESS OF DISCLOSED EARNINGS IN RUSSIAN LISTED FIRMS.

Published in:

Corporate Ownership & Control, 2008, v. 6, n. 2, p. 9

By:

Ahmed, Sheraz

Publication type:

Article

DISCRETIONARY ACCRUALS, LIQUIDITY AND CORPORATE GOVERNANCE INDEX IN BRAZIL.

Published in:

Corporate Ownership & Control, 2008, v. 5, n. 3, p. 26

By:

Cardoso, Ricardo Lopes;
de Aquino, André Carlos Busanelli;
de Almeida, José Elias Feres;
das Neves, Antônio José Barbosa

Publication type:

Article

Resource accounting and budgeting: The New Zealand experience.

Published in:

Public Administration, 1996, v. 74, n. 3, p. 527, doi. 10.1111/j.1467-9299.1996.tb00883.x

By:

Pallot, June;
Ball, Ian

Publication type:

Article

RESOURCE BUDGETING AND THE PES SYSTEM.

Published in:

Public Administration, 1995, v. 73, n. 4, p. 580, doi. 10.1111/j.1467-9299.1995.tb00847.x

By:

Wright, Maurice

Publication type:

Article

Developing an Optimal Model of Accrual Accounting System in the Public Sector.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2023, v. 7, n. 3, p. 39, doi. 10.22067/ijaaf.2023.42643.1175

By:

Naroui, Abdul Rahman;
Momeni, Alireza;
Gord, Aziz

Publication type:

Article

Shopping for Accounting Accruals and Restatements.

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 3, p. 554, doi. 10.1080/1540496X.2015.1095564

By:

Chang, Wen-Ching;
Chen, Yahn-Shir

Publication type:

Article

Accrual Quality and Opportunistic Seasoned Equity Offering in the Korean Stock Market.

Published in:

Emerging Markets Finance & Trade, 2015, v. 51, p. 140, doi. 10.1080/1540496X.2015.1026732

By:

Kim, Kyung Soon;
Lee, Jin Hwon;
Chung, Chune Young

Publication type:

Article

The experiences of some countries in adopting the international accounting standards IPSAS to reduce the phenomenon of corruption in public money.

Published in:

Economic & Managerial Researshes, 2023, v. 17, n. 1, p. 1

By:

Rachid, Hamrit

Publication type:

Article

The Impact of Deferred Tax and Accruals on the Earnings Persistence of Companies in the Non-Financial Sectors Listed on the Indonesia Stock Exchange.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2018, v. 4, n. 3, p. 1

By:

Arum Kusumaningdyah Adiati;
Rahmawati, Rahmawati;
Bandi, Bandi

Publication type:

Article

Changes in Analysts' Accrual-Related Forecast Optimism after the Disappearance of the Accrual Anomaly.

Published in:

Journal of Financial Reporting, 2024, v. 9, n. 1, p. 95, doi. 10.2308/JFR-2022-005

By:

Keskek, Sami;
Tse, Senyo

Publication type:

Article

The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market.

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 1, p. 1, doi. 10.1080/23322039.2023.2175457

By:

Zarefar, Arumega;
Azmi, Nurul Azlin;
Wan Ismail, Wan Adibah;
Kamarudin, Khairul Anuar

Publication type:

Article

Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan.

Published in:

Cogent Economics & Finance, 2018, v. 6, n. 1, p. 1, doi. 10.1080/23322039.2018.1439254

By:

Ilmas, Farkhanda;
Tahir, Samya;
Asrar-ul-Haq, Muhammad

Publication type:

Article

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2127194

By:

Bala, Hussaini;
Ahmad, Waqar;
Khatoon, Ghousia;
Karaye, Abubakar Balarabe

Publication type:

Article

Determinants of information users in local public accounting.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2124599

By:

Ahmad, Syed Raziuddin;
Sharma, Raj Bahadur;
Ali, Ijaz;
Baig, Asif;
Khan, Imran Ahmad

Publication type:

Article

The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2122162

By:

Fahlevi, Heru;
Irsyadillah, Irsyadillah;
Arafat, Imam;
Adnan, Muhammad Ichsan

Publication type:

Article

Dodging the Question: The Supreme Court's Refusal to Commit to a Universal Interpretation of the Accrual of the Statue of Limitations for Civil RICO.

Published in:

Journal of Corporation Law, 2002, v. 27, n. 2, p. 275

By:

Andresen, Meridyth

Publication type:

Article

WORK PRODUCT--United States v. Arthur Young & Co.--A Work Product Privilege for Tax Accrual Workpapers.

Published in:

Journal of Corporation Law, 1983, v. 9, n. 1, p. 126

By:

Bah, Kimberly E.

Publication type:

Article

Accrual Accounting for Employers' Pension Costs.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 2, p. 155, doi. 10.2307/2489951

By:

Moonitz, Maurice;
Russ, Alexander

Publication type:

Article

An exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance.

Published in:

Journal of Public Affairs (14723891), 2020, v. 20, n. 3, p. 1, doi. 10.1002/pa.2068

By:

Anderson, Rick;
Maks, Herbert;
Klaassen, Henk

Publication type:

Article

Public-sector Financial Management and E-government: The Role Played by Accounting Systems.

Published in:

International Journal of Public Administration, 2022, v. 45, n. 8, p. 605, doi. 10.1080/01900692.2020.1868506

By:

Cuadrado-Ballesteros, Beatriz;
Santis, Serena;
Bisogno, Marco

Publication type:

Article

The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective.

Published in:

International Journal of Public Administration, 2020, v. 43, n. 14, p. 1252, doi. 10.1080/01900692.2019.1669047

By:

Boolaky, Pran Krishansing;
Mirosea, Nitri;
Omoteso, Kamil

Publication type:

Article

The Potential Misinterpretation Problem of Residual Based Models Due to Industry Misclassification.

Published in:

Asian Journal of Business Research, 2017, v. 7, n. 1, p. 1, doi. 10.14707/ajbr.170028

By:

Chong Wang;
Lili Shao;
Chuan Zhang

Publication type:

Article

Do Firm in the Tourism Sector Manage Earnings? The Case of the V4 Countries.

Published in:

Journal of Tourism & Services, 2022, v. 13, n. 25, p. 120, doi. 10.29036/jots.v13i25.376

By:

Kliestik, Tomas;
Hrosova, Lenka;
Valaskova, Katarina;
Svabova, Lucia

Publication type:

Article

A STATE PREFERENCE MODEL OF CAPITAL GAINS TAXATION.

Published in:

Journal of Financial & Quantitative Analysis, 1979, v. 14, n. 3, p. 529, doi. 10.2307/2330185

By:

Dyl, Edward A.

Publication type:

Article

Implementation of accounting reforms.

Published in:

Public Management Review, 2008, v. 10, n. 2, p. 175, doi. 10.1080/14719030801928573

By:

Nasi, Greta;
Steccolini, Ileana

Publication type:

Article

Managing implementation processes.

Published in:

Public Management Review, 2006, v. 8, n. 1, p. 87, doi. 10.1080/14719030500518857

By:

Ridder, Hans-Gerd;
Bruns, Hans-Jürgen;
Spier, Fabian

Publication type:

Article

REPORTING PUBLIC SECTOR FINANCIAL RESULTS.

Published in:

Public Management Review, 2003, v. 5, n. 1, p. 99, doi. 10.1080/1461667022000028870

By:

Hodges, Ron;
Mellett, Howard

Publication type:

Article

EARNINGS AND CASH FLOW PERSISTENCE – CASE OF MEDIUM AGRICULTURE ENTERPRISES IN SERBIA.

Published in:

Economics of Agriculture / Ekonomika Poljoprivrede, 2021, v. 68, n. 1, p. 141, doi. 10.5937/ekoPolj2101141S

By:

Stevanović, Slavica;
Minović, Jelena;
Marinković, Grozdana

Publication type:

Article

THE RELATIONSHIP BETWEEN RESERVES AND ACCRUALS - WITH REFERENCE TO THE ISSUE OF EARNINGS MANAGEMENT IN PUBLIC COMPANIES.

Published in:

Financial Sciences / Nauki o Finansach, 2018, v. 23, n. 3, p. 17, doi. 10.15611/fins.2018.3.02

By:

Comporek, Michał

Publication type:

Article

Fundamental analysis, low accruals, and the accrual anomaly: Korean evidence.

Published in:

Investment Analysts Journal, 2021, v. 50, n. 3, p. 145, doi. 10.1080/10293523.2021.1876817

By:

Kim, Young Jun;
Kim, Jung Hoon;
Kwon, Sewon;
Lee, Su Jeong

Publication type:

Article

role of commodity speculation and household debt accumulation during financialization: a Classical-Keynesian analysis.

Published in:

Cambridge Journal of Economics, 2022, v. 46, n. 2, p. 317, doi. 10.1093/cje/beac005

By:

Bucchianico, Stefano Di

Publication type:

Article

IMITATING ACCRUAL TAXATION ON A REALIZATION BASIS.

Published in:

Journal of Economic Surveys, 2009, v. 23, n. 4, p. 734, doi. 10.1111/j.1467-6419.2009.00577.x

By:

Sahm, Marco

Publication type:

Article

Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce.

Published in:

Accounting History, 2022, v. 27, n. 3, p. 445, doi. 10.1177/10323732211070329

By:

Agostini, Marisa;
Sostero, Ugo

Publication type:

Article

Editorial.

Published in:

2021

By:

Cordery, Carolyn;
Fowler, Carolyn;
Maran, Laura

Publication type:

Editorial

Discourses on public sector accounting reforms in China: A brief history (1949–2019).

Published in:

Accounting History, 2021, v. 26, n. 2, p. 255, doi. 10.1177/1032373220948627

By:

Zhang, Eagle

Publication type:

Article

MANAGERIAL PREFERENCES BETWEEN ACCRUAL-BASED VERSUS REAL EARNINGS MANAGEMENT.

Published in:

Hyperion International Journal of Econophysics & New Economy, 2015, v. 8, n. 2, p. 409

By:

VLADU, Alina Beattrice

Publication type:

Article

VIEWPOINTS ON THE ACCOUNTING CONVERGENCE IN THE PUBLIC SECTOR.

Published in:

Annals of Eftimie Murgu University Resita, Fascicle II, Economic Studies, 2010, p. 29

By:

CENAR, Iuliana;
VITAN, Daniela

Publication type:

Article

THE EFFECT OF ENTERPRISE RESOURCE PLANNING SYSTEM (ERP) IMPLEMENTATIONS ON THE PROPERTIES OF ANALYST FORECASTS.

Published in:

Journal of International Business Disciplines, 2021, v. 16, n. 2, p. 57

By:

Pradhan, Debjeet;
Brazel, Joseph F.

Publication type:

Article

CASH-FLOW BUDGETING AND AVOIDING RISKS WITHIN COMPANIES.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2019, v. 21, n. 3, p. 335

By:

ALIN, MIHALI IOAN;
COSMIN, GOMOI BOGDAN;
IOANA, MAZURU LUMINIȚA

Publication type:

Article

THE EARNINGS PER SHARE MIRAGE.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2019, v. 21, n. 3, p. 293

By:

STELIAN, ETZ;
COSMIN, GOMOI BOGDAN;
FLORINA, PANTEA MIOARA

Publication type:

Article

EXPLORATORY RESEARCH ON THE CASH FLOW STATEMENT'S UTILITY IN AN ACCRUAL ACCOUNTING SYSTEM.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2018, v. 20, n. 3, p. 224

By:

NICOLETA, CIOBOTARU;
PETRA, MESZAROS ROBERTA;
COSMIN, GOMOI BOGDAN;
FLORINA, PANTEA MIOARA

Publication type:

Article

Discounted Cash Equivalents: A Note in Response.

Published in:

Abacus, 1978, v. 14, n. 2, p. 188, doi. 10.1111/j.1467-6281.1978.tb00068.x

By:

Chambers, R. J.

Publication type:

Article

Social Value and the Management of Community Infrastructure.

Published in:

Australian Journal of Public Administration, 2006, v. 65, n. 4, p. 82, doi. 10.1111/j.1467-8500.2006.00506a.x

By:

McShane, Ian

Publication type:

Article

Comparing Australian Commonwealth, State and Territory Budget Balance Numbers.

Published in:

Australian Journal of Public Administration, 2006, v. 65, n. 3, p. 74, doi. 10.1111/j.1467-8500.2006.00495a.x

By:

Wines, Graeme;
Scarborough, Helen

Publication type:

Article

Why governments should produce balance sheets.

Published in:

1996

By:

Mellor, Thuy

Publication type:

Editorial

Government accrual reports: Are they better than cash?

Published in:

1996

By:

Clark-Lewis, Michael

Publication type:

Editorial

Reservations about governments producing balance sheets.

Published in:

1996

By:

Conn, Neil

Publication type:

Editorial

Accrual accounting valuations and accountability in government: A potentially pernicious union.

Published in:

Australian Journal of Public Administration, 1995, v. 54, n. 4, p. 564, doi. 10.1111/j.1467-8500.1995.tb01169.x

By:

Aiken, M.;
Capitanio, C.

Publication type:

Article