Works matching DE "FINANCIAL statements"

Results: 5000

ACCOUNTING CONTROLS AND QUALITY OF FINANCIAL REPORTING.

Published in:

Copernican Journal of Finance & Accounting, 2024, v. 13, n. 3, p. 47, doi. 10.12775/CJFA.2024.013

By:

OLUMOH, YUSUF ALABI

Publication type:

Article

THE IMPACT OF FEMALE EXECUTIVES ON THE QUALITY AND COMPARABILITY OF FINANCIAL STATEMENTS: EVIDENCE FROM THE U.S.

Published in:

Copernican Journal of Finance & Accounting, 2024, v. 13, n. 3, p. 29, doi. 10.12775/CJFA.2024.012

By:

XIANG (GAIL) GAO;
SEQUEIRA, EMMANUEL;
QIFENG (CHARLES) WU

Publication type:

Article

"DECISÕES DE ESTRUTURA DE CAPITAL DAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO A PARTIR DAS TEORIAS DE PECKING ORDER E TRADE-OFF E A INFLUÊNCIA DA COVID-19".

Published in:

Revista Evidenciação Contábil & Finanças, 2025, v. 12, n. 1, p. 24, doi. 10.22478/ufpb.2318-1001.2024v12n1.67719

By:

Mendes de Souza, Júlio César;
Sebastião de Ávila, Ednilson;
Willer do Prado, José

Publication type:

Article

Modelos de valoración económica para los bienes del patrimonio histórico-cultural en la contabilidad gubernamental.

Published in:

Activos, 2024, v. 22, n. 2, p. 90, doi. 10.15332/25005278.10859

By:

Díaz Jiménez, Michael Andrés

Publication type:

Article

Optimierungsmodelle für die digitalisierte Steuerplanung von Personengesellschaften — Eine Analyse unter Berücksichtigung der Novellierungen durch das Wachstumschancengesetz.

Published in:

Die Unternehmensbesteuerung (Ubg), 2025, v. 18, n. 5, p. 271, doi. 10.9785/ubg-2025-180503

By:

Freidank, Carl-Christian

Publication type:

Article

Brief Economic Analysis of the Financial Position of a SME in the Agricultural Sector. Analysis Model.

Published in:

Annals of the University Dunarea de Jos of Galati: Fascicle: I, Economics & Applied Informatics, 2025, v. 31, n. 1, p. 204, doi. 10.35219/eai15840409502

By:

Cătuțoiu, Oana-Letiția;
Man, Mariana

Publication type:

Article

Household financial fragility in Brazil (2005–2023): a minskyan analysis.

Published in:

Journal of Post Keynesian Economics, 2025, v. 48, n. 2, p. 149, doi. 10.1080/01603477.2024.2378744

By:

Montani Martins, Norberto;
Sarno, Paula;
Feijó, Carmem

Publication type:

Article

Impressum.

Published in:: FinanzRundschau, 2025, v. 107, n. 9, p. r3, doi. 10.9785/fr-2025-1070910
Publication type:: Article

Auswirkungen einer rechtsträgerübergreifenden Übertragung stiller Reserven nach § 6b EStG auf die Ermittlung des Kapitalkontos nach § 15a EStG bei der übernehmenden Personengesellschaft.

Published in:

FinanzRundschau, 2025, v. 107, n. 9, p. 411, doi. 10.9785/fr-2025-1070906

By:

Kanzler, H. J.

Publication type:

Article

A LITERATURE REVIEW ON SCIENTIFIC ISSUES IN THE IMPLEMENTATION OF STATE-OWNED ASET MANAGEMENT POLICY IN INDONESIA.

Published in:

Eduvest: Journal Of Universal Studies, 2025, v. 5, n. 5, p. 4964

By:

Alamsya, Rachmat;
Heru Nurasa;
Candradewini, Candradewini

Publication type:

Article

IFRS ADOPTION MODELS IN ISLAMIC BANKS OF SOUTH AFRICA AND INDONESIA: A SYSTEMATIC LITERATURE REVIEW.

Published in:

Share: Journal of Islamic Economics & Finance / Jurnal Ekonomi dan Keuangan Islam, 2025, v. 14, n. 1, p. 563, doi. 10.22373/share.v14i1.28769

By:

Deni Amin Sujana;
Murniati Mukhlisin

Publication type:

Article

DESIGN THINKING FOR RELIABLE DIGITAL FINANCIAL INFORMATION.

Published in:

Journal of Commerce & Accounting Research, 2025, v. 14, n. 2, p. 51, doi. 10.21863/jcar/2025.14.2.005

By:

Hendieh, Jacques;
Gabelaia, Ioseb

Publication type:

Article

BAĞIMSIZ DENETİMDE YENİ PARADİGMA: SÜRDÜRÜLEBİLİRLİK GÜVENCE DENETİMİ.

Published in:

Journal of Turkish Court of Accounts / Sayistay Dergisi, 2025, v. 35, n. 136, p. 35, doi. 10.52836/sayistay.1613378

By:

BİRCAN, Nezriye Gözde

Publication type:

Article

BORSA İSTANBUL'DA İŞLEM GÖREN BANKALARIN HİROSE YÖNTEMİYLE MARKA DEĞERLERİNİN BELİRLENMESİ.

Published in:

Pamukkale University Journal of Social Sciences Institute / Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2025, n. 68, p. 453, doi. 10.30794/pausbed.1560364

By:

KILIÇ, Yunus;
AKYILMAZ, Burhan

Publication type:

Article

Muhasebe Meslek Mensuplarının KÜMİ FRS'ye Bakış Açılarının Araştırılması: Kırşehir ve Kayseri İlleri Örneği.

Published in:

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2025, n. 106, p. 75, doi. 10.25095/mufad.1566753

By:

YILDIRIM, Zeliha GÜVENÇ;
KAYA, H. Pınar

Publication type:

Article

Traceable and Scalable Food Balance Sheets from Agricultural Commodity Supply and Utilization Accounts (2010–2022).

Published in:

Scientific Data, 2025, v. 12, n. 1, p. 1, doi. 10.1038/s41597-025-05137-y

By:

Zhao, Xin;
Chepeliev, Maksym;
Escobar, Neus;
Binsted, Matthew T.;
Patel, Pralit;
Kyle, Page;
Wise, Marshall A.

Publication type:

Article

أثر الإفصاح الإلكتروني باستخدام لغة تقارير الأعمال الموسعة (XBRL) على سعر السهم: حجم التداول كمتغير وسيط.

Published in:

Jordan Journal of Business Administration, 2025, v. 21, n. 3, p. 447, doi. 10.35516/jjba.v21i3.1626

By:

عبد الله محمد الز
صقر سليمان الطاه;
ابتسام سالم المس

Publication type:

Article

Macroprudential Regulation, Quantitative Easing, and Bank Lending.

Published in:

Review of Financial Studies, 2025, v. 38, n. 5, p. 1545, doi. 10.1093/rfs/hhae085

By:

Orame, Andrea;
Ramcharan, Rodney;
Robatto, Roberto

Publication type:

Article

Tax Evasion and Tax Avoidance.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2025, v. 73, n. 1, p. 263, doi. 10.1016/j.jpubeco.2021.104587

By:

A. M.

Publication type:

Article

The Effect of Due Professional Care, Norms, Ethics, and Attitude on Audit Quality.

Published in:

Engineering, Technology & Applied Science Research, 2025, v. 15, n. 2, p. 20884, doi. 10.48084/etasr.9831

By:

Israa, Ali Ahmed;
Yahya Al-Tamimib, Abbas Hamid

Publication type:

Article

Factors influencing the quality of financial information: A systematic literature review.

Published in:

South African Journal of Accounting Research, 2025, v. 39, n. 2, p. 149, doi. 10.1080/10291954.2024.2366169

By:

Landu, Masidivinga;
Mota, Jorge H.;
Moreira, António Carrizo;
Bandeira, Ana Maria

Publication type:

Article

Size matters: When do minor discontinued operations become major?

Published in:

South African Journal of Accounting Research, 2025, v. 39, n. 2, p. 177, doi. 10.1080/10291954.2024.2334142

By:

Mey, Mattheus Theodorus

Publication type:

Article

Auditor Litigation Risk and Capital Structure Dynamics.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025500039

By:

Boasiako, Kwabena Antwi;
Manu, Sylvester Adasi;
Kyiu, Anthony;
Tawiah, Bernard

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

Does financial information presentation format matter? Evidence from Chinese firms' reporting of research and development expense.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1638, doi. 10.1007/s11142-024-09868-y

By:

Mohanram, Partha;
Sun, Wei;
Xin, Baohua;
Zhu, Jigao

Publication type:

Article

Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1916, doi. 10.1007/s11142-024-09863-3

By:

Huang, Shawn X.;
Kim, Min;
Rykaczewski, Maria;
Vulcheva, Maria

Publication type:

Article

Riding the merger wave: the gatekeeping role of auditors.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 2071, doi. 10.1007/s11142-024-09848-2

By:

Carnes, Robert

Publication type:

Article

Conditional Conservatism in Regulatory and Corporate Standards in Brazilian Electrification Cooperatives.

Published in:

GCG: Revista de Globalización, Competitividad & Gobernabilidad, 2025, v. 19, n. 2, p. 91, doi. 10.58416/GCG.2025.V19.N2.05

By:

Souza de Souza, Paulo Vitor;
Mel dos Santos Rêgo, Gabriela;
Pontes Nunes, Priscila

Publication type:

Article

The impacts of electronic commerce on auditing practices: an auditing process model for evidence collection and validation.

Published in:

Intelligent Systems in Accounting, Finance & Management, 2000, v. 9, n. 3, p. 195, doi. 10.1002/1099-1174(200009)9:3<195::AID-ISAF183>3.0.CO;2-7

By:

Yu, Chien‐Chih;
Yu, Hung‐Chao;
Chou, Chi‐Chun

Publication type:

Article

Predicting the outcome following bankruptcy filing: a three‐state classification using neural networks.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1997, v. 6, n. 3, p. 177, doi. 10.1002/(SICI)1099-1174(199709)6:3<177::AID-ISAF134>3.0.CO;2-D

By:

Barniv, Ran;
Agarwal, Anurag;
Leach, Robert

Publication type:

Article

The Prediction of Earnings Using Financial Statement Information: Empirical Evidence With Logit Models and Artificial Neural Networks.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1996, v. 5, n. 4, p. 199, doi. 10.1002/(SICI)1099-1174(199612)5:4<199::AID-ISAF114>3.0.CO;2-C

By:

Charitou, Andreas;
Charalambous, Chris

Publication type:

Article

FRA: Teaching Financial Accounting with a Goal‐Based Scenario.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1995, v. 4, n. 3, p. 173, doi. 10.1002/j.1099-1174.1995.tb00090.x

By:

Foster, David A.

Publication type:

Article

APX: An Integrated Knowledge‐Based System to Support Audit Planning.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1994, v. 3, n. 3, p. 149, doi. 10.1002/j.1099-1174.1994.tb00063.x

By:

Bharadwaj, Anandhi;
Karan, Vijay;
Mahapatra, Radha K.;
Murthy, Uday S.;
Vinze, Ajay S.

Publication type:

Article

Explaining Financial Results.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1994, v. 3, n. 1, p. 1, doi. 10.1002/j.1099-1174.1994.tb00051.x

By:

Hamscher, Walter

Publication type:

Article

Assisting Inexperienced Accountants in Developing Financial Statements.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1992, v. 1, n. 3, p. 155, doi. 10.1002/j.1099-1174.1992.tb00017.x

By:

Back, B.

Publication type:

Article

A Study on the Financial Health of Oil and Gas Indices in India.

Published in:

SDMIMD Journal of Management, 2025, v. 16, p. 1, doi. 10.18311/sdmimd/2025/48436

By:

Aparna, M. S.;
Kavida, V.

Publication type:

Article

An exploratory study of South African financial reporting judgement disclosures.

Published in:

Management Dynamics / Bestuursdinamika, 2025, v. 34, n. 1, p. 15

By:

van Wyk, Danielle

Publication type:

Article

Determinants of Bank Liquidity: Evidence from Nigeria.

Published in:

ISM Journal of International Business, 2024, p. 5

By:

UMAR, ZAINAB

Publication type:

Article

For the Greater Good: Unequal Sacrifices.

Published in:

Journal of Leadership, Accountability & Ethics, 2025, v. 22, n. 1, p. 36, doi. 10.33423/jlae.v22i1.7519

By:

Driskill, Trish;
Poe, April;
Stadler, Steffen

Publication type:

Article

ВЪПРОСЪТ ЗА „ДВОЙНАТА СЪЩЕСТВЕНОСТ“ В КОНТЕКСТА НА УСТОЙЧИВОТО РАЗВИТИЕ НА ПРЕДПРИЯТИЕТО.

Published in:

Knowledge: International Journal, 2025, v. 69, n. 1, p. 197

By:

Иванова, Росица

Publication type:

Article

PRIMENA VEŠTAČKE INTELIGENCIJE U REVIZIJI FINANSIJSKIH IZVEŠTAJA: RIZICI I KORISTI.

Published in:

Knowledge: International Journal, 2025, v. 69, n. 1, p. 47

By:

Anđelković, Tiana;
Stojković, Suzana;
Trajković, Svetlana

Publication type:

Article

СЧЕТОВОДНО ОТЧИТАНЕ И ОПОВЕСТЯВАНЕ НА РАЗХОДИТЕ ЗА ОПАЗВАНЕ НА ОКОЛНАТА СРЕДА НА ПРЕДПРИЯТИЯТА.

Published in:

Knowledge: International Journal, 2025, v. 69, n. 1, p. 203

By:

Начкова, Мая Янкова

Publication type:

Article

FORENSIC AUDIT – A NEW BRANCH OF AUDIT.

Published in:

Knowledge: International Journal, 2024, v. 67, n. 6, p. 1033

By:

Dimitrova, Janka;
Dimitrova, Eftimija

Publication type:

Article

СЧЕТОВОДНО ОТЧИТАНЕ И ОПОВЕСТЯВАНЕ НА РАЗХОДИТЕ ЗА КИБЕРСИГУРНОСТ, БОРБА С КОРУПЦИЯТА И ПРАНЕТО НА ПАРИ НА ЗАСТРАХОВАТЕЛИТЕ.

Published in:

Knowledge: International Journal, 2024, v. 67, n. 6, p. 1055

By:

Начкова, Мая Янкова

Publication type:

Article

DETERMINING THE FACTORS AFFECTING THE AUDIT QUALITY OF VIETNAMESE-LISTED COMPANIES.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2025, v. 2, n. 61, p. 155, doi. 10.55643/fcaptp.2.61.2025.4668

By:

Thi Phuong Dung Ha;
Thi Huong Dao;
Xuan Kien Pham;
Thi Van Anh Duong

Publication type:

Article

ЧИННИКИ ФОРМУВАННЯ ТА РОЗВИТКУ КАДРОВОГО ПОТЕНЦІАЛУ МАШИНОБУДІВНОЇ ПРОМИСЛОВОСТІ РЕГІОНУ (НА ПРИКЛАДІ ВІННИЦЬКОЇ ОБЛАСТІ).

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2025, v. 2, n. 61, p. 495, doi. 10.55643/fcaptp.2.61.2025.4649

By:

Нижник, Віктор;
Бабчинська, Олена;
Посвалюк, Ольга

Publication type:

Article

The law and economics of accounting and auditing: a glimpse inside the black box.

Published in:

European Journal of Law & Economics, 2025, v. 59, n. 2, p. 221, doi. 10.1007/s10657-025-09839-x

By:

Marciano, Alain;
Ramello, Giovanni Battista;
Zanola, Roberto

Publication type:

Article

Do Administrative and Survey Data Tell the Same Impact Story? Evidence from the Health Profession Opportunity Grants 1.0 Impact Study.

Published in:

Journal of Human Resources, 2025, v. 60, n. 3, p. 1019, doi. 10.3368/jhr.0120-10673r2

By:

Harvill, Eleanor L.;
Peck, Laura R.;
Walton, Douglas

Publication type:

Article

STUDY ON THE ASSESSMENT OF THE IMPACT OF DIGITIZATION ON INCREASING THE QUALITY OF REPORTING IN PUBLIC INSTITUTIONS IN ROMANIA FROM THE POINT OF VIEW OF ACCOUNTING PROFESSIONALS.

Published in:

Annales Universitatis Apulensis - Series Oeconomica, 2024, v. 26, n. 2, p. 109, doi. 10.29302/oeconomica.2024.2.8

By:

MARIAN, SOCOLIUC;
IONELA, SOCOLIUC MIHAELA

Publication type:

Article

IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN AUDIT PROCESSES.

Published in:

Annales Universitatis Apulensis - Series Oeconomica, 2024, v. 26, n. 2, p. 142, doi. 10.29302/oeconomica.2024.2.10

By:

Stoica, Silviu-Ionel;
Gore, Beatrice-Elena

Publication type:

Article