Works matching DE "ACCOUNTING standards"

Results: 5000

Why Does Possessing Standing to Blame Matter?

Published in:

Canadian Journal of Philosophy, 2024, v. 54, n. 1, p. 59, doi. 10.1017/can.2024.50

By:

Yaure, Philip

Publication type:

Article

"IFRS 18 - FİNANSAL TABLOLARDA SUNUM VE AÇIKLAMA" STANDARDI'NIN SUNDUĞU RAPORLAMA YENİLİKLERİNE DAİR BİR DEĞERLENDİRME.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2025, v. 35, n. 189, p. 749

By:

HAZIR, Çağrı Aksoy

Publication type:

Article

CENTRALIZATION OF FOREIGN EXCHANGE RISKS UNDER IAS: PROBLEMS OF NETTING FOREIGN EXCHANGE RISKS AT THE LEVEL OF TREASURY CENTRES.

Published in:

Treasury Affairs, 2005, v. 1, n. 3, p. 17

By:

Masquelier, François

Publication type:

Article

THE ACCOUNTING REVOLUTION: NOT EVERYONE IS HAPPY WITH THE CHANGES.

Published in:

Treasury Affairs, 2005, v. 1, n. 3, p. 14

By:

Masquelier, François

Publication type:

Article

Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 2, p. 73, doi. 10.2308/JETA-2022-053

By:

Kinory, Ethan;
Stein Smith, Sean

Publication type:

Article

A Tableau Teaching Application in Financial Data Analytics to State Local Governments: A Case Study on Louisiana Local Government.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 1, p. 167, doi. 10.2308/JETA-2022-057

By:

Kidwell, Linda A.;
Cainas, Jennifer M.

Publication type:

Article

Advancing Financial Reporting in the Age of Technology: An Interview with Robert H. Herz.

Published in:

Journal of Emerging Technologies in Accounting, 2021, v. 18, n. 2, p. 117, doi. 10.2308/JETA-2021-028

By:

Herz, Robert H;
Pei, Duo

Publication type:

Article

A Perspective on Textual Analysis in Accounting.

Published in:

Journal of Emerging Technologies in Accounting, 2018, v. 15, n. 2, p. 11, doi. 10.2308/jeta-10639

By:

Fisher, Ingrid E.

Publication type:

Article

Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 129, doi. 10.2308/jeta-51621

By:

Fisher, Ingrid E.;
Nehmer, Robert A.

Publication type:

Article

An Interpretive Structural Modeling Approach to Analyze the Interaction between Factors of the Fair Value Measurement Audit Process.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 37, doi. 10.2308/jeta-51477

By:

Doliya, Prince;
Singh, Jatinder P.

Publication type:

Article

The Development of AudEx: An Audit Data Assessment System.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 1, p. 37, doi. 10.2308/jeta-51445

By:

Lombardi, Danielle R.;
Dull, Richard B.

Publication type:

Article

Accounting Automation and Insight at the Speed of Thought.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 1, p. 181, doi. 10.2308/jeta-51441

By:

Drum, Dawna M.;
Pulvermacher, Andrew

Publication type:

Article

Understanding the Intention to Adopt XBRL: An Environmental Perspective.

Published in:

Journal of Emerging Technologies in Accounting, 2011, v. 8, p. 7, doi. 10.2308/jeta-10251

By:

Henderson, David;
Sheetz, Steven D.;
Trinkle, Bradley S.

Publication type:

Article

The Role of Text Analytics and Information Retrieval in the Accounting Domain.

Published in:

Journal of Emerging Technologies in Accounting, 2010, v. 7, p. 1, doi. 10.2308/jeta.2010.7.1.1

By:

Fisher, Ingrid E.;
Garnsey, Margaret R.;
Goel, Sunita;
Tam, Kinsun

Publication type:

Article

The Semantics of Change as Revealed Through an Examination of Financial Accounting Standards Amendments.

Published in:

Journal of Emerging Technologies in Accounting, 2006, v. 3, p. 41, doi. 10.2308/jeta.2006.3.1.41

By:

Fisher, Ingrid E.;
Garnsey, Margaret R.

Publication type:

Article

Automatic Classification of Financial Accounting Concepts.

Published in:

Journal of Emerging Technologies in Accounting, 2006, v. 3, p. 21, doi. 10.2308/jeta.2006.3.1.21

By:

Garnsey, Margaret R.

Publication type:

Article

ACCOUNTING STANDARDS FOR EMPLOYEE STOCK OPTION DISCLOSURE: THE CURRENT DEBATE.

Published in:

Corporate Ownership & Control, 2007, v. 4, n. 3, p. 87

By:

Poitras, Geoffrey

Publication type:

Article

ACCOUNTING REFORM IN UKRAINE.

Published in:

Corporate Ownership & Control, 2005, v. 3, n. 1, p. 30

By:

McGee, Robert W.;
Preobragenskaya, Galina G.

Publication type:

Article

THE CIVIL ECONOMY[1].

Published in:

Corporate Ownership & Control, 2003, v. 1, n. 1, p. 18

By:

Davis, Stephen

Publication type:

Article

Family Business and Managerial Ownership: The Effect on the Degree of Accounting Conservatism Practised in Indonesian- Listed Firms.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2016, v. 24 S, p. 109

By:

Fendiani, A.;
Tandiono, R.

Publication type:

Article

Anonymous exploitation: non-individual, non-agential and structural.

Published in:

Review of Social Economy, 2019, v. 77, n. 2, p. 143, doi. 10.1080/00346764.2018.1525758

By:

Wollner, Gabriel

Publication type:

Article

Analysis of Public Management Change Processes: The Case of Local Government Accounting Reforms in Germany.

Published in:

Public Administration, 2005, v. 83, n. 2, p. 443, doi. 10.1111/j.0033-3298.2005.00457.x

By:

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

Publication type:

Article

Accounting for the time characteristics of a class of scheduling problems for moving processor.

Published in:

Automation & Remote Control, 2015, v. 76, n. 12, p. 2190, doi. 10.1134/S0005117915120085

By:

Kogan, D.;
Sigal, I.

Publication type:

Article

Goodwill and Negative Goodwill: The Real Vision for the Future of a Company-Greek Accounting Standards View.

Published in:

New Challenges in Accounting & Finance (NCAF), 2022, v. 8, p. 27, doi. 10.32038/NCAF.2022.08.03

By:

Emmanouil, Gkinoglou

Publication type:

Article

INTERNET FINANCIAL REPORT AND DETERMINANTS OF THE QUALITY OF FINANCIAL STATEMENTS OF NON-PROFIT ORGANIZATIONS.

Published in:

Devotion: Journal of Research & Community Service, 2023, v. 4, n. 1, p. 186, doi. 10.36418/dev.v4i1.369

By:

Hardiyanto, Nico;
Ahmar, Nurmala;
Merawati, Endang Etty

Publication type:

Article

MANDATORY DISCLOSURE OF SAK ETAP IN MIMETIC AND NORMATIVE ISOMORPHISM PERSPECTIVE ON REAL SECTOR COOPERATIVES IN INDONESIA.

Published in:

Eduvest: Journal Of Universal Studies, 2022, v. 2, n. 8, p. 1527

By:

Sartono;
Suhardjanto, Djoko;
Probohudono, Agung Nur;
Djuminah

Publication type:

Article

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK INDONESIA UNTUK EMKM PADA USAHA PERTANIAN GABAH KERING PANEN (GKP) BAPAK YASIN.

Published in:

Jurnal Pendidikan Indonesia, 2025, v. 6, n. 4, p. 1808, doi. 10.59141/japendi.v6i4.7697

By:

Haliza, Sherly Alifia;
Usman, Susanti

Publication type:

Article

純利益の構成要素としての法人税等調整額: 実現概念との整合性.

Published in:

Bulletin of Japanese Association for International Accounting Studies / Kokusai Kaikei Kenkyu Gakkai Nenpou, 2024, n. 1, p. 59

By:

鈴木雅康

Publication type:

Article

Potential IFRS adopting entities' output characteristics in Hungary.

Published in:

Hungarian Statistical Review, 2023, v. 6, n. 1, p. 76, doi. 10.35618/HSR2023.01.en076

By:

Mente, Kristóf

Publication type:

Article

Europeanisation, Independent Bodies and the Empowerment of Technocracy: The Case of the Greek Auditing Oversight Body.

Published in:

2013

By:

Blavoukos, Spyros;
Caramanis, Constantinos;
Dedoulis, Emmanouil

Publication type:

Case Study

Principle-Based Standards and Analyst Forecasts: Evidence from China.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500203

By:

Wang, Ruzhou;
Ma, Chensong;
Wang, Xuanli

Publication type:

Article

The Road Not Taken: Evaluating the Consequences of the United States' Nonadoption of IFRS in 2012.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025300023

By:

Jiang, John X.;
Koo, David S.;
Wang, Isabel Y.

Publication type:

Article

Discussion of "How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?".

Published in:

International Journal of Accounting (World Scientific), 2024, v. 59, n. 4, p. 1, doi. 10.1142/S1094406024800027

By:

Simac, Ines

Publication type:

Article

IFRS Adoption Approaches and Accounting Quality.

Published in:

International Journal of Accounting (World Scientific), 2023, v. 58, n. 3, p. 1, doi. 10.1142/S1094406023500099

By:

Agana, Joseph Akadeagre;
Zori, Solomon George;
Alon, Anna

Publication type:

Article

Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 4, p. 1, doi. 10.1142/S1094406019500161

By:

Menzefricke, Ulrich;
Smieliauskas, Wally

Publication type:

Article

Auditor-Provided Tax Services and Accounting for Tax Uncertainty.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500112

By:

Watrin, Christoph;
Burggraef, Stephan;
Weiss, Falko

Publication type:

Article

Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 1, p. 1, doi. 10.1142/S1094406019500033

By:

Krishnan, Gopal V.;
Jing Zhang

Publication type:

Article

Focusing on cognitive potential as the bright side of mental atypicality.

Published in:

Communications Biology, 2022, v. 5, n. 1, p. 1, doi. 10.1038/s42003-022-03126-0

By:

Colzato, Lorenza S.;
Beste, Christian;
Hommel, Bernhard

Publication type:

Article

How Do Foreign Banks Affect Private Credit Flows? A Global and Emerging Markets Perspective.

Published in:

Emerging Markets Finance & Trade, 2018, v. 54, n. 1, p. 181, doi. 10.1080/1540496X.2016.1245139

By:

Ghosh, Amit

Publication type:

Article

Debt Financing and Voluntary Adoption of the International Financial Reporting Standards: Evidence from Korean Unlisted Firms.

Published in:

Emerging Markets Finance & Trade, 2016, v. 52, n. 1, p. 39, doi. 10.1080/1540496X.2015.1062301

By:

Jung, Woon-Oh;
Park, Sung Ook;
Chung, Heesun

Publication type:

Article

EXPRESSÕES VERBAIS DE PROBABILIDADE NO CPC 25: A FORMA DE APRESENTAÇÃO E A MELHORIA NA INTERPRETAÇÃO DE INFORMAÇÕES.

Published in:

Revista Fatec Zona Sul (REFAS), 2020, v. 7, n. 1, p. 1

By:

Dantas Alves, Victor Sandeje;
de Castro Gonçalves, Tadeu Junior;
Cândido da Silva, John Pablo;
Gomes da Silva, José Dionísio

Publication type:

Article

THE IMPACT AND TREND IN GRADUATE ACCOUNTING EDUCATION IN BRAZIL: WHERE DID WE BEGIN AND WHAT ARE WE MOVING TOWARDS?

Published in:

Revista Catarinense da Ciência Contábil, 2022, v. 21, p. 1, doi. 10.16930/2237-7662202232562

By:

NOSSA, VALCEMIRO

Publication type:

Article

COMPARABILITY OF THE MEASUREMENT OF INVESTMENTS PROPERTIES OF PUBLIC THE OPEN COMPANIES LISTED ON B3: AN ANALYSIS UNDER THE OPTICS OF T AND H.

Published in:

Revista Catarinense da Ciência Contábil, 2018, v. 17, n. 52, p. 22, doi. 10.16930/2237-7662/rccc.v17n52.2555

By:

FRASSON GUIMARÃES, EMANUELLE;
ROVER, SULIANI

Publication type:

Article

PERCEPTION OF FINANCIAL ANALYSTS ABOUT THE RELEVANCE OF INFORMATION IN THE ELECTRIC SECTOR.

Published in:

Revista Catarinense da Ciência Contábil, 2018, v. 17, n. 50, p. 68, doi. 10.16930/2237-7662/rccc.v17n50.2506

By:

MEDEIROS MARTINS, AMANDA;
COUTINHO E SILVA, ADOLFO HENRIQUE

Publication type:

Article

INSTITUTIONAL THEORY APPLIED TO MANAGEMENT ACCOUNTING: ANALYSIS OF THEORETICAL AND METHODOLOGICAL CONTRIBUTION OF INTERNATIONAL PUBLICATIONS OCCURRED IN THE 2006-2015 PERIOD.

Published in:

Revista Catarinense da Ciência Contábil, 2017, v. 16, n. 47, p. 91, doi. 10.16930/2237-7662/rccc.v16n47p97-111

By:

VAILATTI, JOSÉ LUIZ;
DA SILVA ROSA, FABRICIA;
RODRIGUES VICENTE, ERNESTO FERNANDO

Publication type:

Article

JUDGEMENT CAPACITY & DECISION-MAKING EVALUATION BASED ON INTERNATIONAL ACCOUNTING STANDARDS.

Published in:

Revista Catarinense da Ciência Contábil, 2017, v. 16, n. 47, p. 49, doi. 10.16930/2237-7662/rccc.v16n47p51-68

By:

ORO, IEDA MARGARETE;
CARLOS KLANN, ROBERTO

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

عرض الأصول الغير متداولة المحتفظ بها لغرض البيع والعمليات المتوقعة في القوائم المالية.

Published in:

Economic & Managerial Researshes, 2023, v. 17, n. 1, p. 583

By:

بوعكاز سميرة

Publication type:

Article

قدرة معايير" AAOIFI" على مجابهة المعايير المحاسبية الدولية IAS/IFRS في المؤسسات المالية الإسلامية، دراسة حالة مصرف السلام وبنك الخليج.

Published in:

Economic & Managerial Researshes, 2022, v. 16, n. 1, p. 181

By:

أ . بشرى بن ددوش;
عمر جعفري

Publication type:

Article

متطلبات تكييف النظام المحاسبي المالي الجزائري لتحقيق توافقه مع مستجدات المعايير المحاسبية الدولية.

Published in:

Economic & Managerial Researshes, 2021, v. 15, n. 3, p. 331

By:

بكيحل عبد القادر

Publication type:

Article