Works matching DE "FINANCIAL statements"

Results: 5000

IRS Enforcement and Voluntary Tax Disclosure.

Published in:

Journal of the American Taxation Association, 2025, v. 47, n. 1, p. 85, doi. 10.2308/JATA-2022-009

By:

Ehinger, Anne C.;
Lee, Joshua A.;
Stomberg, Bridget;
Towery, Erin

Publication type:

Article

EVALUATING GOVERNMENT ACCOUNTABILITY: INSIGHTS FROM GASB NO. 34'S DUAL REPORTING MODELS.

Published in:

Journal of Theoretical Accounting Research, 2026, v. 21, n. 2, p. 84

By:

Won Jung Kim

Publication type:

Article

HAS THE IASB SUCCESSFULLY ACHIEVED ITS STATED GOALS? A LITERATURE SYNTHESIS AND THEORETICAL MODEL.

Published in:

Journal of Theoretical Accounting Research, 2025, v. 21, n. 1, p. 80

By:

Salter, Stephen B.;
Hong Kim Duong;
Gupta, Gaurav

Publication type:

Article

TONE MANAGEMENT, AUDIT FEES, AND FINANCIAL REPORTING QUALITY.

Published in:

Journal of Theoretical Accounting Research, 2025, v. 21, n. 1, p. 1

By:

Daun Jang;
Won Jung Kim

Publication type:

Article

Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector.

Published in:

Economics: Innovative & Economic Research Journal / Casopis za Ekonomsku Teoriju i Analizu, 2025, v. 13, n. 2, p. 389, doi. 10.2478/eoik-2025-0046

By:

Alroud, Shaher Falah

Publication type:

Article

Mediating Role of Islamic Social Reporting on the Nexus Between Sharia Supervisory Board Characteristics and Islamic Banks' Financial Performance in Indonesia.

Published in:

Journal of Enterprise & Development (JED), 2025, v. 7, n. 1, p. 28, doi. 10.20414/jed.v7i1.12598

By:

Katili, Chitra Yuliashri;
Kadir, Rifadli D.;
Polapa, Asma;
Gobel, Ritfiani

Publication type:

Article

The Effect of Good Corporate Governance, an Internal Control System, and Human Resource Competency on the Calibre of Financial Information.

Published in:

International Journal of Economics & Business Administration, 2025, v. 13, n. 1, p. 152, doi. 10.35808/ijeba/881

By:

Necib, Adel;
Jarboui, Anis

Publication type:

Article

تأثی ر خوانای ی گزارشگر ی مال ی ب ر رابط ه میا ن رفتارها ی فرص تطلبان ه مدیرا ن شام ل بی ش اعتماد ی و هموارساز ی و مدیری ت سو د د ر واگرای ی عقای د سرمای هگذارا ن

Published in:

Journal of Accounting Knowledge, 2025, v. 16, n. 1, p. 83, doi. 10.22103/jak.2024.22659.3998

By:

فرشی د احمد ی فارسان;
مهدی محمد

Publication type:

Article

ارائ ه چارچوب قضاو ت حرف ها ی د ر انداز هگیر ی ارز ش منصفان ه بویژ ه سط ح سو

Published in:

Journal of Accounting Knowledge, 2025, v. 16, n. 1, p. 1, doi. 10.22103/jak.2024.22435.3991

By:

زهر ا اصلا ن;
قاس م بول و;
محمدحسی ن قائ م;
مقصو د امی ر ی

Publication type:

Article

The Impact of Psychological Dimensions of Financial Managers on Financial Reporting Quality.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2022, v. 6, n. 1, p. 67, doi. 10.22067/ijaaf.2022.41542

By:

Naeini, Mohamadreza Khodabakhshian;
Arabsalehi, Mehdi;
Khoshakhlagh, Hasan;
Jamshidian, Ahmadreza

Publication type:

Article

The Risk Auditing for Accounting Standard Reform Through a Corporate Governance Perspective: A Case Study in Luckin Coffee.

Published in:

Research in Social Sciences & Technology (RESSAT), 2025, v. 10, n. 2, p. 168, doi. 10.46303/ressat.2025.32

By:

Caia, Quili;
Rattanapun, Supot

Publication type:

Article

الافصاح عن المطلوبات والموجودات المحتملة ودورها في تعزيز قياس الاستدامة المالية / دراسة حالة في المؤسسات البلدية في محافظة نينوى.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 356, doi. 10.31272/IJES2024.80.S.A2

By:

رأفت باسم ذنون;
عبد السالم حبو م&#1581

Publication type:

Article

دور ملائمة قيمة المعلومات المحاسبية على وفق القدرة التفسيرية في استدامة الأرباح المستقبلية بالتطبيق على المصرف الأهلي العراقي.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 379, doi. 10.31272/IJES2024.80.S.A4

By:

بتهاج اسماعيل يع;
عقيل حسين شنيشل

Publication type:

Article

المحاسبة عن نموذج الجامعة المنتجة لإدارة الأصول الاستراتيجية في مؤسسات التعليم العالي ودورها في تحقيق الاستدامة المالية.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 506, doi. 10.31272/IJES2024.80.S.A12

By:

شمران عبيد خليف ا
أميرة حسين علي

Publication type:

Article

اعتماد المدقق الخارجي ثنائية الأهمية النسبيه لتعزيز متطلبات الاستدامة دراسة استطلاعية.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 481, doi. 10.31272/IJES2024.80.S.A10

By:

سلوان حافظ حميد;
خالد صباح;
حليم اسماعيل شنه;
احمد حافظ حميد

Publication type:

Article

اثر الودائع المصرفية في القيمة السوقية - دراسة في المصارف الاسلامية العراقية المتداولة في سوق العراق للأوراق المالية للمدة (2004 – 2020).

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 800, doi. 10.31272/IJES2024.80.S.FB.11

By:

عقيل شاكر عبد الش
جبار كريم بلبول &#1575

Publication type:

Article

دور المنصات الرقمية في تعزيز التقارير الشعبية المتكاملة للقطاع العام وانعكاسها على الاستدامة.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 446, doi. 10.31272/IJES2024.80.S.A8

By:

جعفر جواد جاسم;
الاء شمس الله

Publication type:

Article

قياس مستوى الإفصاح عن المخاطر غير المالية السيبرانية والبيئية على وفق مؤشر مقترح في سوق العراق للأوراق المالية.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 426, doi. 10.31272/IJES2024.80.S.A7

By:

رواء عبد الامير ا
ابتهاج اسماعيل ي

Publication type:

Article

Analyzing the Fraud Diamond Model for Anticipating Financial Statement Manipulation: A Study on Registered Non-Financial Firms in the IDX (2018— 2021).

Published in:

Quality - Access to Success, 2025, v. 26, n. 206, p. 21, doi. 10.47750/QAS/26.206.04

By:

NUGRAHA, Aditya Rizki;
Yekti NUGRAHENI, Bernadia Linggar

Publication type:

Article

Does Covid-19 Pandemic Boost the Financial Performance of Zakat Management Organization in Indonesia?

Published in:

Quality - Access to Success, 2025, v. 26, n. 206, p. 302, doi. 10.47750/QAS/26.206.31

By:

ELIZA, Any;
PURNAMASARI, Femei;
VERAWATI, Heni

Publication type:

Article

Determining Factors for The Successful of Financial Reporting in Indonesian State-Owned Enterprises.

Published in:

Quality - Access to Success, 2025, v. 26, n. 206, p. 236, doi. 10.47750/QAS/26.206.25

By:

PUSPITAWATI, Lilis;
SANTOSA, Muhamad Iqbal

Publication type:

Article

Employers' Expectations for Accounting Graduates in an Era of Disruptive Innovation.

Published in:

Human Behavior, Development & Society, 2025, v. 26, n. 1, p. 103, doi. 10.62370/hbds.v26i1.278533

By:

Puriboriboon, Pratoomma

Publication type:

Article

Sustainability and Goodwill from a Student’s Perspective.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 72

By:

Woods, Jack

Publication type:

Article

Misconceptions in Not-For-Profit Accounting: Understanding the Reality Behind the Standards.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 47

By:

D’Amico, John;
Dong, Xixi

Publication type:

Article

The Five Gateways of Inventory Control: A Case Study.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 25

By:

Berg, Gary;
Faidley, Joel

Publication type:

Article

Tips for a Smooth Nonprofit Audit Process: The Importance of Organization and Ongoing Preparation.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 11

By:

Creedon, Corinna

Publication type:

Article

Directors' Bankruptcy Experience and Financial Reporting Choices.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1631, doi. 10.1111/jbfa.12859

By:

Khalilov, Akram;
Gazizova, Irina;
Osma, Beatriz Garcia

Publication type:

Article

The Financial Reporting Consequences of Last Chance Earnings Management.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1374, doi. 10.1111/jbfa.12847

By:

Mayberry, Michael A.;
Rane, Scott G.

Publication type:

Article

Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1328, doi. 10.1111/jbfa.12845

By:

Duellman, Scott;
Klaus, J. Philipp;
Marquardt, Blair B.

Publication type:

Article

More than solely reactive: Audit committee director departures as anticipatory actions in financial misstatements.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1306, doi. 10.1111/jbfa.12844

By:

Liu, Wu‐Po;
Huang, Hua‐Wei;
Huang, Wan‐Ci

Publication type:

Article

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1279, doi. 10.1111/jbfa.12843

By:

Cong, Huiyun;
Li, Dan;
Li, Xiao;
Xie, Yuan;
Yuan, Chun

Publication type:

Article

XBRL extensions and cost of equity capital in Chinese firms: a natural experiment.

Published in:

Asia-Pacific Journal of Accounting & Economics, 2025, v. 32, n. 3, p. 527, doi. 10.1080/16081625.2024.2443839

By:

Tian, Zhili;
Chen, Songsheng;
Guo, Jun;
Kim, Sungsoo

Publication type:

Article

مدى تأثير بعض العوامل على مسؤولية المراجع الخارجي عن اكتشاف عمليات الغش والتقرير عنها: دراسة ميدانية في المملكة العربية السعودية عام 2009م.

Published in:

Journal of Economic Administrative & Legal Sciences, 2025, v. 9, n. 5, p. 49, doi. 10.26389/AJSRP.R201224

By:

بدور بنت سعيد ال&#1585

Publication type:

Article

Debt maturity structure and stock price crash risk in African economies: the moderating role of accounting standards.

Published in:

Journal of Management & Financial Sciences (JMFS), 2025, v. 17, n. 55, p. 89, doi. 10.33119/jmfs.2025.55.5

By:

Israfil

Publication type:

Article

EFFECTS OF BETA CONVERGENCE IN THE STOCK MARKETS OF THE PACIFIC ALLIANCE THROUGH ANNUAL FINANCIAL STATEMENTS.

Published in:

Economic Analysis Review / Revista de Análisis Económico, 2025, v. 40, n. 1, p. 33

By:

CORTES RUFE, MARC;
MARTI PIDELASSERRA, JORDI

Publication type:

Article

COVID hatása a kórházak gazdálkodására Magyarországon 2020-ban.

Published in:

Strategic Issues of Northern Hungary ECONOMY-REGION-SOCIETY / Észak-magyarországi Stratégiai Füzetek GAZDASAG-REGIO-TARSADALOM, 2025, v. 22, n. 1, p. 107, doi. 10.32976/stratfuz.2025.8

By:

Erika, Horváthné Csolák

Publication type:

Article

FINANCIAL SECURITY OF SOCIAL COOPERATIVES IN THE CATERING INDUSTRY: FINDINGS FROM THE FINANCIAL ANALYSIS VS. THE MANAGEMENT'S VIEWS.

Published in:

Annals of the Polish Association of Agricultural & Agribusiness Economists, 2025, v. 27, n. 1, p. 249, doi. 10.5604/01.3001.0055.0351

By:

TOMCZYK, PATRYCJA;
CZERWIŃSKA-KAYZER, DOROTA;
FLOREK, JOANNA

Publication type:

Article

RENTOWNOŚĆ A PŁYNNOŚĆ FINANSOWA NA PRZYKŁADZIE PRZEDSIĘBIORSTW PRZEMYSŁU SPOŻYWCZEGO.

Published in:

Annals of the Polish Association of Agricultural & Agribusiness Economists, 2025, v. 27, n. 1, p. 160, doi. 10.5604/01.3001.0055.0225

By:

PAWLIK, MAGDALENA;
KUŚ, AGNIESZKA

Publication type:

Article

Professional Skepticism as a Mediator between Brainstorming Sessions and Audit Quality: Case of Jordan.

Published in:

Management & Accounting Review, 2025, v. 24, n. 1, p. 495, doi. 10.24191/mar.v24i01-18

By:

Bataineh, Ashraf

Publication type:

Article

Influence of Big Data Competencies and Self-Efficacy on Detection of Financial Statement Fraud on Internal Auditors in Indonesia.

Published in:

Management & Accounting Review, 2025, v. 24, n. 1, p. 353, doi. 10.24191/mar.v24i01-13

By:

Dewi, Novy Silvia;
Faiza, Sharifah Nazatul;
Said, Jamaliah;
Julian, Lufti

Publication type:

Article

Stock Market Reaction to Integrated Reports.

Published in:

Review of Pacific Basin Financial Markets & Policies, 2025, v. 28, n. 1, p. 1, doi. 10.1142/S0219091525500043

By:

Dilling, Petra F. A.;
Caykoylu, Sinan

Publication type:

Article

INTEGRATION WITH THE EU BRIS - CHALLENGES FOR THE CENTRAL REGISTRY OF THE REPUBLIC OF NORTH MACEDONIA.

Published in:

Iustinianus Primus Law Review, 2025, v. 16, n. 1, p. 114

By:

Petrevska, Biljana;
Zhateva, Katerina

Publication type:

Article

離任獨立董事臉部可信度會影響財務報導穩健性嗎？.

Published in:

Journal of Accounting Review, 2025, v. 80, p. 45, doi. 10.6552/JOAR.202501_(80).0002

By:

鍾宇軒;
黃劭彥;
李育丞

Publication type:

Article

How to Make Stakeholders Living in a Perfect Harmony in a Company?

Published in:

KnE Life Sciences, 2025, v. 10, n. 5, p. 51, doi. 10.18502/kss.v10i5.18098

By:

Wulandari, Anis;
Triyuwono, Iwan;
Purwanti, Lilik;
Adib, Noval

Publication type:

Article

جودة الإبلاغ المتكامل وتأثيره في قيمة الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية.

Published in:

Gharee for Economics & Administration Sciences, 2024, v. 20, n. 4, p. 716, doi. 10.36325/ghjec.v20i4.18016

By:

سلامة إبراهيم عل;
م. م. حیدر بدر از غی&#

Publication type:

Article

أثر آليات حوكمة الشركات وفق متطلبات المعيار IFRS9 لتحسين جودة التقارير المالية: دراسة تطبيقية.

Published in:

Gharee for Economics & Administration Sciences, 2024, v. 20, n. 4, p. 342, doi. 10.36325/ghjec.v20i4.17405

By:

جاسم صياح مهدي ال
قاسم محمد عبد ال&#1604

Publication type:

Article

دور بطاقة الأداء المتوازن المستدامة في إدارة القيمة الاجمالية وأثره في تحقيق الميزة التنافسية للوحدات الاقتصادية.

Published in:

Iraqi Journal For Economic Sciences, 2025, v. 23, n. 84, p. 250, doi. 10.31272/IJES2025.84.17

By:

ضحى علي حمادي;
بثينة راشد حميدي

Publication type:

Article

دور تقنية تكنولوجيا المعلومات في تحسين الممارسات المحاسبية لدى مكاتب التدقيق دراسة استطلاعية في المحافظات الجنوبية بفلسطين.

Published in:

Iraqi Journal For Economic Sciences, 2025, v. 23, n. 84, p. 81, doi. 10.31272/IJES2025.84.6

By:

بلال نعمات علوان

Publication type:

Article

المضامين الاقتصادية لتصنيف البنك المركزي الجزائري للمدة 2016-2020.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, n. 81, p. 247, doi. 10.31272/IJES2024.81.14

By:

عبد الرسول علي حس
شهد علي سالم

Publication type:

Article

فاعلية استعمال تقنية سلسلة الكتل وأثرها في تحسين جودة العمل التدقيقي.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, n. 81, p. 261, doi. 10.31272/IJES2024.81.15

By:

فاطمة صالح الغرب;
حيدر محمد زبون

Publication type:

Article