Works matching DE "ACCRUAL basis accounting"
Results: 991
How do environmental taxes influence the effect of tourism on environmental performance? Evidence from EU countries.
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- Current Issues in Tourism, 2023, v. 26, n. 24, p. 4034, doi. 10.1080/13683500.2022.2157706
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- Article
دور تطبيق أساس الاستحقاق على الحسابات الختامية في الوزارات والدوائر الحكومية الاردنية
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- IUG Journal of Economics & Business, 2020, v. 28, n. 2, p. 188
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- Article
Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis.
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- International Journal of Corporate Social Responsibility, 2018, v. 3, n. 1, p. 1, doi. 10.1186/s40991-018-0030-7
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- Article
Should Slovenia Transform the Accounting in Public Sector?
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- International Public Administration Review / Mednarodna Revija za Javno Upravo, 2015, v. 13, n. 3/4, p. 67, doi. 10.17573/ipar.2015.3-4.03
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- Article
Do Firm in the Tourism Sector Manage Earnings? The Case of the V4 Countries.
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- Journal of Tourism & Services, 2022, v. 13, n. 25, p. 120, doi. 10.29036/jots.v13i25.376
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- Article
APLIKACJE WSPOMAGAJĄCE ZARZĄDZANIE FINANSAMI OSOBISTYMI - PERSPEKTYWA EDUKACJI FINANSOWEJ STUDENTÓW.
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- Studies in Law & Economics / Studia Prawno-Ekonomiczne, 2021, v. 119, p. 355, doi. 10.26485/SPE/2021/119/19
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- Article
EFFECT OF BANK MONITORING ON EARNINGS MANAGEMENT OF THE BORROWING FIRM: AN EMPIRICAL INVESTIGATION.
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- Journal of Financial Research, 2015, v. 38, n. 2, p. 219, doi. 10.1111/jfir.12055
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- Article
INTEGRATING PEOPLE AND TECHNOLOGY IN ACCRUAL ACCOUNTING MANAGEMENT TO SUPPORT QUALITY FINANCIAL REPORTING.
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- Polish Journal of Management Studies, 2020, v. 22, n. 2, p. 158, doi. 10.17512/pjms.2020.22.2.11
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- Article
THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE.
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- Polish Journal of Management Studies, 2017, v. 15, n. 1, p. 66, doi. 10.17512/pjms.2017.15.1.07
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- Article
The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.
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- Çankırı Karatekin University Journal of the Faculty of Economics & Administrative Sciences, 2022, v. 12, n. 3, p. 106, doi. 10.18074/ckuiibfd.1146222
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- Article
Earnings Management and IPO Anomalies—Evidence from Indian Stock Market.
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- Business Perspectives & Research, 2022, v. 10, n. 1, p. 27, doi. 10.1177/2278533721994719
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- Article
THE RELATIONSHIP BETWEEN RESERVES AND ACCRUALS - WITH REFERENCE TO THE ISSUE OF EARNINGS MANAGEMENT IN PUBLIC COMPANIES.
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- Financial Sciences / Nauki o Finansach, 2018, v. 23, n. 3, p. 17, doi. 10.15611/fins.2018.3.02
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- Article
Power dynamics in Australian public sector accounting reform: A Machiavellian interpretation.
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- Financial Accountability & Management, 2024, v. 40, n. 4, p. 498, doi. 10.1111/faam.12388
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- Article
Public sector accounting harmonization in the European Union through the lens of the garbage can model.
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- Financial Accountability & Management, 2023, v. 39, n. 3, p. 471, doi. 10.1111/faam.12348
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- Article
Cash to accruals accounting in British central government: A journey through time.
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- Financial Accountability & Management, 2023, v. 39, n. 1, p. 40, doi. 10.1111/faam.12295
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- Article
Decision‐making processes of public sector accounting reforms in India—Institutional perspectives.
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- Financial Accountability & Management, 2023, v. 39, n. 1, p. 167, doi. 10.1111/faam.12294
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- Article
International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda.
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- 2022
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- Literature Review
The diffusion‐adoption of accrual accounting in Sri Lankan local governments.
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- Financial Accountability & Management, 2020, v. 36, n. 3, p. 261, doi. 10.1111/faam.12222
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- Article
The Influence of Management Accounting Departments Within German Municipal Administrations.
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- Financial Accountability & Management, 2015, v. 31, n. 2, p. 192, doi. 10.1111/faam.12052
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- Article
Public Sector Accounting Reform at Local Government Level in Indonesia.
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- Financial Accountability & Management, 2014, v. 30, n. 2, p. 238, doi. 10.1111/faam.12035
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- Article
Role of Internal Audit in Australian Local Government Governance: A Step in the Right Direction.
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- Financial Accountability & Management, 2014, v. 30, n. 2, p. 206, doi. 10.1111/faam.12034
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- Article
Beyond Self-Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea.
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- Financial Accountability & Management, 2014, v. 30, n. 1, p. 25, doi. 10.1111/faam.12026
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- Article
From Rhetoric to Practice: The Case of Spanish Local Government Reforms.
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- Financial Accountability & Management, 2013, v. 29, n. 4, p. 354, doi. 10.1111/faam.12019
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- Article
Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact.
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- Financial Accountability & Management, 2012, v. 28, n. 4, p. 359, doi. 10.1111/j.1468-0408.2012.00551.x
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- Article
Budgetary Accounting in National Governments: Anglo versus American Accounting.
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- Financial Accountability & Management, 2012, v. 28, n. 3, p. 286, doi. 10.1111/j.1468-0408.2012.00546.x
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- Article
A TAXONOMY OF THE PERCEIVED BENEFITS OF ACCRUAL ACCOUNTING AND BUDGETING: EVIDENCE FROM GERMAN STATES.
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- Financial Accountability & Management, 2011, v. 27, n. 2, p. 134, doi. 10.1111/j.1468-0408.2011.00520.x
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- Article
USING IDEAS TO ADVANCE PROFESSIONS: PUBLIC SECTOR ACCRUAL ACCOUNTING.
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- Financial Accountability & Management, 2010, v. 26, n. 3, p. 246, doi. 10.1111/j.1468-0408.2010.00501.x
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- Article
THE SIGNIFICANCE OF LOCAL GOVERNMENT.
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- 2008
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- Other
MANAGEMENT ACCOUNTING CHANGE AND NEW PUBLIC MANAGEMENT IN LOCAL GOVERNMENT: A REASSESSMENT OF AMBITIONS AND RESULTS — AN INSTITUTIONALIST APPROACH TO ACCOUNTING CHANGE IN THE DUTCH PUBLIC SECTOR.
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- Financial Accountability & Management, 2008, v. 24, n. 3, p. 209, doi. 10.1111/j.1468-0408.2008.00451.x
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- Article
ACCOUNTING REFORMS: DETERMINANTS OF LOCAL GOVERNMENTS' CHOICES.
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- Financial Accountability & Management, 2008, v. 24, n. 3, p. 321, doi. 10.1111/j.1468-0408.2008.00455.x
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- Article
NEW PUBLIC MANAGEMENT: PERSPECTIVES ON PERFORMANCE AND THE USE OF PERFORMANCE INFORMATION.
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- Financial Accountability & Management, 2008, v. 24, n. 2, p. 169, doi. 10.1111/j.1468-0408.2008.00447.x
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- Article
CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR: ‘MILKING’ WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS.
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- Financial Accountability & Management, 2008, v. 24, n. 2, p. 97, doi. 10.1111/j.1468-0408.2008.00448.x
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- Article
ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS.
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- Financial Accountability & Management, 2008, v. 24, n. 1, p. 59, doi. 10.1111/j.1468-0408.2008.00443.x
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- Article
EARNINGS MANAGEMENT IN ENGLISH NHS HOSPITAL TRUSTS.
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- Financial Accountability & Management, 2007, v. 23, n. 4, p. 421, doi. 10.1111/j.1468-0408.2007.00436.x
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- Article
HISTORICAL DEVELOPMENT OF LOCAL GOVERNMENTAL ACCOUNTING IN NORWAY.
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- Financial Accountability & Management, 2006, v. 22, n. 4, p. 359, doi. 10.1111/j.1468-0408.2006.00430.x
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- Article
Leadership, Accounting, and the Reform Process of a Public Sector Agency: A Narrative Analysis.
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- Financial Accountability & Management, 2006, v. 22, n. 2, p. 157, doi. 10.1111/j.0267-4424.2006.00397.x
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- Article
Victoria's Accrual Output Based Budgeting System – Delivering as Promised? Some Empirical Evidence.
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- Financial Accountability & Management, 2006, v. 22, n. 1, p. 1, doi. 10.1111/j.0267-4424.2006.00390.x
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- Article
Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden.
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- Financial Accountability & Management, 2006, v. 22, n. 1, p. 47, doi. 10.1111/j.0267-4424.2006.00392.x
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- Article
Debating the Impact of Accrual Accounting and Reporting in the Public Sector.
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- Financial Accountability & Management, 2005, v. 21, n. 3, p. 309, doi. 10.1111/j.0267-4424.2005.00223.x
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- Article
Converging New Public Management Reforms and Diverging Accounting Practices in Flemish Local Governments.
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- Financial Accountability & Management, 2001, v. 17, n. 2, doi. 10.1111/1468-0408.00126
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- Article
Accrual accounting, politics and politicians.
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- Financial Accountability & Management, 1998, v. 14, n. 4, p. 319
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- Article
Application of accrual accounting in the Australian public sector--rhetoric or reality.
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- Financial Accountability & Management, 1998, v. 14, n. 1, p. 1, doi. 10.1111/1468-0408.00047
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- Article
PARLIAMENTARY SOVEREIGNTY AND VALUATION ACCRUALS: UNCONGENIAL CONVENTIONS.
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- Financial Accountability & Management, 1994, v. 10, n. 1, p. 17, doi. 10.1111/j.1468-0408.1994.tb00002.x
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- Article
THE IMPACT OF SORP2 ON THE UK CHARITABLE SECTOR: AN EMPIRICAL STUDY.
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- Financial Accountability & Management, 1992, v. 8, n. 1, p. 49, doi. 10.1111/j.1468-0408.1992.tb00140.x
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- Article
PUBLIC SECTOR ACCOUNTING IN NEW ZEALAND: AN UPDATE AND CLARIFICATION.
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- Financial Accountability & Management, 1992, v. 8, n. 1, p. 1, doi. 10.1111/j.1468-0408.1992.tb00136.x
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- Article
FULL COST PRICING AND PUBLIC SECTOR REPORTING: ALLEVIATING UNDISCLOSED SHORT-RUN MEASUREMENT BIASES OF 'USER TO PAY' POLICIES.
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- Financial Accountability & Management, 1992, v. 8, n. 1, p. 13, doi. 10.1111/j.1468-0408.1992.tb00138.x
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- Article
Relevance of Discretionary Accruals Information (DAI) in Ohlson model: the case of Mexico.
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- Journal of Entrepreneurship, Management & Innovation, 2012, v. 8, n. 3, p. 21, doi. 10.7341/2012832
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- Article
National culture and the revenue‐expense matching.
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- Journal of International Financial Management & Accounting, 2023, v. 34, n. 3, p. 414, doi. 10.1111/jifm.12187
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- Article
Accruals mispricing versus risk: Analyzing the influence of external monitoring in Brazil.
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- Journal of International Financial Management & Accounting, 2021, v. 32, n. 3, p. 259, doi. 10.1111/jifm.12136
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- Article
The impact of catholic religion on earnings management: A case of Poland.
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- Journal of International Financial Management & Accounting, 2022, v. 33, n. 1, p. 18, doi. 10.1111/jifm.12141
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- Article