Works matching DE "FINANCIAL statements standards"

Results: 76

البيئة المحاسبية وجاهزيتها لتطبيق المعايير الدولية للتقارير المالية بالمملكة العربية السعودية دراسة تحليلية في العام 2016 - 2017).

Published in:

Journal of Economic Administrative & Legal Sciences, 2025, v. 9, n. 4, p. 34, doi. 10.26389/ajsrp.l190824

By:

اشهاب الدين محمد;
أبوبكر أحمد يوسف

Publication type:

Article

BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2021, v. 4, n. 39, p. 121, doi. 10.18371/fcaptp.v4i39.241300

By:

O., Fomina;
S., Semenova;
O., Moshkovska;
T., Lositska

Publication type:

Article

Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain.

Published in:

Turkish Journal of Islamic Economics, 2022, v. 9, n. 1, p. 31, doi. 10.26414/A291

By:

Avsar, Yusuf;
Ozdemir, Ozan

Publication type:

Article

Embedding Data Reliability in Evidence-based Decision-making.

Published in:

Journal of Government Financial Management, 2023, v. 72, n. 3, p. 16

By:

Neiberline, Corbin;
Olden Jr., Daniel D.;
Steinhoff, Jeffrey C.

Publication type:

Article

FINANCIAL REPORTING OF BUSINESS ENTITIES TO NATIONAL AND INTERNATIONAL ACCORDING STANDARDS: A COMPARATIVE ASPECT.

Published in:

Economics: Time Realities, 2024, v. 71, n. 1, p. 72, doi. 10.15276/ETR.01.2024.9

By:

Shatskova, Liubov P.;
Novak, Nadiya G.;
Grigoryeva, Anna V.;
Simova, Anna O.

Publication type:

Article

Treinta años desde la aplicación de las Normas Internacionales de Información Financiera en Uruguay: impacto e implicancia de su primera aplicación.

Published in:

Contabilidad y Negocios, 2022, v. 17, n. 33, p. 9, doi. 10.18800/contabilidad.202201.001

By:

Díaz Durán, Mario E.

Publication type:

Article

Implementation Of Environmental Accounting And Environmental Management Strategies At Puskesmas To Improve Financial Performance.

Published in:

KnE Social Sciences, 2024, p. 139, doi. 10.18502/kss.v9i2.14973

By:

Setiawan, Ade Eko

Publication type:

Article

دور اج ا رءات الرقابة الداخمية في تعزيز جودة القوائم المالية وتأثيرها في اتخاذ الق ا ر ا رت الاستثمارية

Published in:

Al-Anbar University Journal of Economic & Administration Sciences, 2021, v. 13, n. 1, p. 144

By:

خمف, سحر ناجي;
كاطع, عمي خمف

Publication type:

Article

An Empirical Study on the Influence of Consolidated Financial Statement's Amplification Effect on Audit Fees.

Published in:

Discrete Dynamics in Nature & Society, 2022, p. 1, doi. 10.1155/2022/4691533

By:

Zhan, Ximing;
Zhao, Mengying;
Yan, Lijuan

Publication type:

Article

Impact on Firm Liquidity Arising from Outsourcing Decisions as Evidenced by Off-Balance-Sheet Disclosures.

Published in:

International Advances in Economic Research, 2021, v. 27, n. 1, p. 17, doi. 10.1007/s11294-021-09814-7

By:

Whelan, Garvan;
Hanly, Paul;
O'Connell, Vincent;
Dittrich, Oldřich Ludwig;
Abu Ghazalah, Naser

Publication type:

Article

BACK TO THE CORE: ALTERNATIVE PERFORMANCE MEASUREMENT.

Published in:

UTMS Journal of Economics, 2019, v. 10, n. 2, p. 237

By:

Vasicek, Davor;
Cicak, Josip

Publication type:

Article

Financial Reporting of Non-Profit Pharmacists Organizations Based on Financial Standards.

Published in:

Systematic Reviews in Pharmacy, 2020, v. 11, n. 11, p. 1150

By:

Susanti, Melly;
Suwarni;
Sabri;
Aziz, Rikhan Mochamad;
Firmansyah, Iman;
Fahlevi, Mochammad

Publication type:

Article

Do firms lease to hedge? CEO risk‐taking and operating lease intensity.

Published in:

European Financial Management, 2021, v. 27, n. 3, p. 426, doi. 10.1111/eufm.12282

By:

Devos, Erik;
Li, He

Publication type:

Article

Does mandatory recognition of derivatives and hedging activities influence investors' uncertainty and diversity of opinion? The moderating role of product market competition.

Published in:

Accounting in Europe, 2024, v. 21, n. 1, p. 101, doi. 10.1080/17449480.2023.2251996

By:

Tessema, Abiot

Publication type:

Article

The Inevitable United States Adoption of IFRS: How and Why the United States Should Be Prepared.

Published in:

Indiana Journal of Global Legal Studies, 2018, v. 25, n. 2, p. 817, doi. 10.2979/indjglolegstu.25.2.0817

By:

TRIBUZI, ERIKA M.

Publication type:

Article

Financial Statements and the Determination of Distributable Profits in Croatia.

Published in:

Accounting, Economics & Law, 2025, v. 15, p. s307, doi. 10.1515/ael-2024-0009

By:

Ježovita, Ana;
Horak, Hana

Publication type:

Article

Revisiting the impact of ASC 280: Liquidity, operating performance, and market value.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2023, v. 34, n. 3, p. 318, doi. 10.1002/jcaf.22627

By:

Chuwonganant, Chairat;
Olibe, Kingsley O.;
Strawser, Jeffrey W.;
Strawser, William R.

Publication type:

Article

Material Weaknesses in Internal Control in Relation to Derivatives and Hedge Accounting.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2018, v. 29, n. 3, p. 24, doi. 10.1002/jcaf.22341

By:

Lee, Sang Mook;
Park, Keun Jae;
Song, Hakjoon;
Wang, Li

Publication type:

Article

What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective.

Published in:

2018

By:

Sellami, Yosra Mnif;
Gafsi, Yosra

Publication type:

Abstract

How Social Norms and Social Identification Constrain Aggressive Reporting Behavior.

Published in:

Accounting Review, 2021, v. 96, n. 3, p. 449, doi. 10.2308/TAR-2015-0417

By:

Young, Donald

Publication type:

Article

Financial Reporting and Business Communication, Twentieth Annual Conference University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers.

Published in:

2016

By:

Jones, Mike;
Slack, Richard

Publication type:

Proceeding

Implications of Pension and Other Post-Retirement Benefits (OPRB) Recognition Biases on Leverage Ratio Components.

Published in:

Review of Pacific Basin Financial Markets & Policies, 2024, v. 27, n. 3, p. 1, doi. 10.1142/S0219091524500206

By:

Hertz, Sarah;
Rozen, Hannah;
Fried, Abraham N.

Publication type:

Article

銀行業以公允價值選擇權從事盈餘平穩化之研究.

Published in:

Journal of Management & Business Research (2521-4306), 2020, v. 37, n. 4, p. 367, doi. 10.6504/JMBR.202012_37(4).0007

By:

陳維慈;
黃瓊慧;
陳淮群

Publication type:

Article

Hacía una contabilidad más SENCILLA.

Published in:

Revista Contable, 2017, n. 55, p. 74

By:

Barroso, Carlos

Publication type:

Article

LO+VALORADO.

Published in:: Revista Contable, 2017, n. 55, p. 6
Publication type:: Article

El gasto contable por impuesto SOBRE BENEFICIOS en las normas internacionales.

Published in:

Revista Contable, 2016, n. 44, p. 44

By:

García, Fernando

Publication type:

Article

LO+VALORADO.

Published in:: Revista Contable, 2016, n. 44, p. 6
Publication type:: Article

Los arrendamientos en las normas internacionales: tratamiento CONTABLE actual y futuro.

Published in:

Revista Contable, 2016, n. 42, p. 16

By:

García Martínez, Fernando

Publication type:

Article

Normas internacionales de contabilidad.

Published in:

Revista Contable, 2014, n. 27, p. 106

By:

Millán Aguilar, Adolfo

Publication type:

Article

On a holistic view of supply chain financial performance and strategic position.

Published in:

Engineering Economist, 2022, v. 67, n. 3, p. 195, doi. 10.1080/0013791X.2022.2077492

By:

Tsai, Chih-Yang

Publication type:

Article

DIVULGAÇÕES DAS POLÍTICAS CONTÁBEIS NAS DEMONSTRAÇÕES FINANCEIRAS: IDENTIFICAÇÃO DE PADRÕES EM INSTITUIÇÕES FINANCEIRAS BANCÁRIAS DIGITAIS NO BRASIL.

Published in:

Revista Interdisciplinar Científica Aplicada, 2023, v. 17, n. 2, p. 68

By:

de Albuquerque, Pablo Carvalho;
Braga, Iluska Lobo;
Faria Duarte, André Luís;
Vidal da Rocha, Mirian Cristina;
Vieira Afonso, Davisson Lucas

Publication type:

Article

Did SFAS 141/142 improve the market's understanding of net assets, goodwill, or other intangible assets?

Published in:

Review of Quantitative Finance & Accounting, 2021, v. 56, n. 3, p. 891, doi. 10.1007/s11156-020-00912-x

By:

Johnson, Peter M.;
Lopez, Thomas J.;
Sorensen, Trevor L.

Publication type:

Article

Measuring Nonprofit Hospitals' Provision of Charity Care Using IRS and CMS Data.

Published in:

Journal of Healthcare Management, 2019, v. 64, n. 5, p. 293, doi. 10.1097/JHM-D-18-00141

By:

Gaskin, Darrell J. PhD;
Herring, Bradley PhD;
Zare, Hossein PhD;
Anderson, Gerard PhD

Publication type:

Article

Disclosure versus recognition: the value relevance of pensions.

Published in:

Journal of Pension Economics & Finance, 2023, v. 22, n. 1, p. 132, doi. 10.1017/S147474722100038X

By:

Larcher, Luca

Publication type:

Article

Analysis of accounting standards: Preferences and effects on Hungarian holding companies.

Published in:

SEA: Practical Application of Science, 2024, v. 12, n. 35, p. 83, doi. 10.70147/s358393

By:

DIENES, Angelika

Publication type:

Article

Does International Financial Reporting Standards Convergence Promote Informational Efficiency?

Published in:

Asian Journal of Accounting & Governance, 2017, v. 8, p. 77, doi. 10.17576/ajag-2017-08si-07

By:

TEE, LAIN-TZE;
KEW, SI-ROEI

Publication type:

Article

Government Accounting and Auditing.

Published in:

CPA Journal, 2022, p. 52

By:

Levy, Howard B.

Publication type:

Article

CULTURAL IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE COMPARABILITY OF FINANCIAL STATEMENTS.

Published in:

International Journal of Business, Accounting & Finance, 2017, v. 11, n. 1, p. 46

By:

Ward, Cassandra L.;
Lowe, S. Keith

Publication type:

Article

Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges.

Published in:

Public Money & Management, 2019, v. 39, n. 8, p. 544, doi. 10.1080/09540962.2019.1654318

By:

Gomes, Patrícia;
Brusca, Isabel;
Fernandes, Maria José

Publication type:

Article

Financial reporting standards for the public sector: New Zealand's 21st-century experience.

Published in:

Public Money & Management, 2016, v. 36, n. 3, p. 209, doi. 10.1080/09540962.2016.1133979

By:

Cordery, Carolyn J.;
Simpkins, Kevin

Publication type:

Article

ОБОРОТНІ АКТИВИ ПІДПРИЄМСТВА: АСПЕКТИ БУХГАЛТЕРСЬКОГО ОБЛІКУ ЗА НАЦІОНАЛЬНИМИ ТА МІЖНАРОДНИМИ СТАНДАРТАМИ ТА ЇХ КЛАСИФІКАЦІЯ.

Published in:

Food Industry Economics / Ekonomìka Harčovoï Promislovostì, 2020, v. 12, n. 4, p. 65

By:

Н. М., Купріна;
К. О., Васьковська;
Г. Б., Пчелянська;
О. М., Величко

Publication type:

Article

AUDIT FEE DETERMINANTS IN MINING SECTOR COMPANIES: FACTORS SPECIFIC TO CLIENTS, AUDITORS AND ENGAGEMENT.

Published in:

Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie, 2023, n. 168, p. 307, doi. 10.29119/1641-3466.2022.168.21

By:

MAMCARCZYK, Mariola;
POPŁAWSKI, Łukasz;
ZIENIUK, Paweł

Publication type:

Article

Nowa generacja ram konceptualnych amerykańskiej Rady Standardów Rachunkowości Finansowej.

Published in:

Zeszyty Teoretyczne Rachunkowości, 2023, v. 47, n. 1, p. 99

By:

NOWAK, WOJCIECH ANDRZEJ

Publication type:

Article

Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design, Structure, and Content.

Published in:

Journal of International Financial Management & Accounting, 2023, v. 34, n. 2, p. 318, doi. 10.1111/jifm.12165

By:

van Nieuw Amerongen, C. M.;
Duits, Hans B.;
Gordon, Elizabeth A.;
Street, Donna L.

Publication type:

Article

Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables--Breakout 1 authority and groups.

Published in:

Journal of International Financial Management & Accounting, 2023, v. 34, n. 1, p. 5, doi. 10.1111/jifm.12162

By:

van Nieuw Amerongen, C (Niels) M.;
Duits, Hans B.;
Gordon, Elizabeth A.;
Street, Donna L.

Publication type:

Article

Daha Az Karmaşık İşletmeler için Bağımsız Denetim Standartlarına Doğru: Uluslararası Denetim Standartları ile Bir Karşılaştırma.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2023, p. 185, doi. 10.29067/muvu.1285275

By:

SARISOY, Özkan

Publication type:

Article

Cutting Through Complexity: Segment Disclosure and Pricing Efficiency.

Published in:

Journal of Accounting, Auditing & Finance, 2024, v. 39, n. 3, p. 643, doi. 10.1177/0148558X221086248

By:

Chichernea, Doina C.;
Schaberl, Philipp D.;
Thevenot, Maya A.

Publication type:

Article

Does Consolidation of Variable Interest Entities Improve the Pricing of Financial Reporting in Bank Holding Companies? Evidence From FAS 166/167.

Published in:

Journal of Accounting, Auditing & Finance, 2023, v. 38, n. 3, p. 510, doi. 10.1177/0148558X20987372

By:

Hsu, Audrey Wen-hsin;
Pourjalali, Hamid;
Ronen, Joshua

Publication type:

Article

International Diversification, SFAS 131, and Debt Maturity Structure.

Published in:

Journal of Accounting, Auditing & Finance, 2020, v. 35, n. 2, p. 438, doi. 10.1177/0148558X17739213

By:

Wang, Changjiang

Publication type:

Article

Commentary: A theoretical model of stakeholder perceptions of a new financial reporting system.

Published in:: Accounting Forum, 2016, v. 40, n. 4, p. 319, doi. 10.1016/j.accfor.2016.11.004
Publication type:: Article