Works matching DE "ACCRUAL basis accounting"

Results: 1002

Accounting Accruals, Audit Quality, and Audit Pricing.

Published in:

European Accounting Review, 2025, v. 34, n. 2, p. 671, doi. 10.1080/09638180.2023.2270002

By:

Kronenberger, Sebastian

Publication type:

Article

Investigating the Greek general government accounting reform: The challenging task of staff training.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2025, v. 24, n. 1, p. 96, doi. 10.24818/jamis.2025.01004

By:

Bekiaris, Michalis;
Paraponti, Thekla;
Spanou, Foteini

Publication type:

Article

REFORMING FINANCIAL ACCOUNTS IN THE PUBLIC SECTOR: THE CASE OF UNIVERSITIES.

Published in:

Irish Accounting Review, 2008, v. 15, n. 1, p. 1, doi. 10.52399/001c.26968

By:

Agasisti, Tommaso;
Arnaboldi, Michela;
Catalano, Giuseppe

Publication type:

Article

Household Consumption and the Housing Net Worth Channel in Ireland.

Published in:

Economic & Social Review, 2023, v. 54, n. 2, p. 125

By:

Cronin, David;
McQuinn, Kieran

Publication type:

Article

Fiscal Rules as Bargaining Chips.

Published in:

Review of Economic Studies, 2021, v. 88, n. 5, p. 2439, doi. 10.1093/restud/rdaa080

By:

Piguillem, Facundo;
Riboni, Alessandro

Publication type:

Article

Public Sector Accounting System: A Conceptual Analysis.

Published in:

Vision: Journal of Indian Taxation, 2019, v. 6, n. 2, p. 25, doi. 10.17492/vision.v6i2.186480

By:

N., Abhishek;
M. S., Divyashree

Publication type:

Article

The Impact of the Organic Finance Law (LOLF 18-15) on Public Accounting Reform in Algeria: A Case Study of the Directorate General of Accounting and Treasury (DGTC).

Published in:

Al Bashaer Economic Journal, 2024, v. 10, n. 3, p. 598

By:

El Batoul IBRIR, Meryem;
DJAZOULI, Abdelfettah

Publication type:

Article

دور تطبيق أساس الاستحقاق على الحسابات الختامية في الوزارات والدوائر الحكومية الاردنية

Published in:

IUG Journal of Economics & Business, 2020, v. 28, n. 2, p. 188

By:

فارس ارشيد الخرابشة;
محمود عبد الفتاح الوشاح;
احمد يوسف كلبونة;
لونا "محمد عزمي" شاهين

Publication type:

Article

Cash and Accrual Based Accounting System: A Dual Accounting Approach for Financial Reporting vis-a-vis Investment Decisions.

Published in:

ASM Business Review, 2023, v. 10, n. 1, p. 43

By:

Shakdwipee, Pushpkant

Publication type:

Article

Changes in Analysts' Accrual-Related Forecast Optimism after the Disappearance of the Accrual Anomaly.

Published in:

Journal of Financial Reporting, 2024, v. 9, n. 1, p. 95, doi. 10.2308/JFR-2022-005

By:

Keskek, Sami;
Tse, Senyo

Publication type:

Article

The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market.

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 1, p. 1, doi. 10.1080/23322039.2023.2175457

By:

Zarefar, Arumega;
Azmi, Nurul Azlin;
Wan Ismail, Wan Adibah;
Kamarudin, Khairul Anuar

Publication type:

Article

Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan.

Published in:

Cogent Economics & Finance, 2018, v. 6, n. 1, p. 1, doi. 10.1080/23322039.2018.1439254

By:

Ilmas, Farkhanda;
Tahir, Samya;
Asrar-ul-Haq, Muhammad

Publication type:

Article

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2127194

By:

Bala, Hussaini;
Ahmad, Waqar;
Khatoon, Ghousia;
Karaye, Abubakar Balarabe

Publication type:

Article

Determinants of information users in local public accounting.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2124599

By:

Ahmad, Syed Raziuddin;
Sharma, Raj Bahadur;
Ali, Ijaz;
Baig, Asif;
Khan, Imran Ahmad

Publication type:

Article

The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2122162

By:

Fahlevi, Heru;
Irsyadillah, Irsyadillah;
Arafat, Imam;
Adnan, Muhammad Ichsan

Publication type:

Article

Enabling Accountability in Museums.

Published in:

Museum Management & Curatorship, 1996, v. 15, n. 4, p. 371, doi. 10.1080/09647779609515498

By:

Carnegie, Garry D.;
Wolnizer, Peter W.

Publication type:

Article

THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2025, v. 1, n. 60, p. 33, doi. 10.55643/fcaptp.1.60.2025.4622

By:

Filipova, Fanya;
Atanasov, Atanas;
Marinova, Rumyana;
Zapryanova, Teodora

Publication type:

Article

PROSPECTS FOR REFORMING THE BUDGET INVESTMENTS MANAGEMENT IN UKRAINE IN THE CONTEXT OF INTERNATIONAL EXPERIENCE.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2024, v. 3, n. 56, p. 97, doi. 10.55643/fcaptp.3.56.2024.4286

By:

Rudenko, Viktoriia;
Pohrishchuk, Halyna;
Moskvichova, Olena;
Bei, Snizhana;
Smahlo, Olha

Publication type:

Article

ASSESSING THE QUALITY OF IPSAS-BASED FINANCIAL REPORTS OF THE SUPRANATIONAL ORGANIZATIONS.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2020, v. 4, n. 35, p. 158, doi. 10.18371/fcaptp.v4i35.221858

By:

V., Ambarchian;
M., Ambarchian

Publication type:

Article

The Potential Misinterpretation Problem of Residual Based Models Due to Industry Misclassification.

Published in:

Asian Journal of Business Research, 2017, v. 7, n. 1, p. 1, doi. 10.14707/ajbr.170028

By:

Chong Wang;
Lili Shao;
Chuan Zhang

Publication type:

Article

Goodwill and accounting discretion.

Published in:

Scholedge International Journal of Management & Development, 2015, v. 2, n. 10, p. 9, doi. 10.19085/journal.sijmd021002

By:

Bisogno, Marco

Publication type:

Article

국가 신인도 제고를 위한 회계실무교육제도에 관한 제언- 회계실무 전문교육기관 설립을 중심으로

Published in:

Journal of Digital Convergence, 2019, v. 17, n. 9, p. 507, doi. 10.14400/JDC.2019.17.9.507

By:

이계원;
한경희

Publication type:

Article

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review.

Published in:

2021

By:

DEDYANSYAH, Achmad Farid;
PUJININGSIH, Sri;
MAHARANI, Satia Nur

Publication type:

Literature Review

The Use of Cash Basis and Accrual Basis in Assessing the Performance of Enterprise.

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2016, n. 73, p. 16

By:

BEREZHNITSKA, Joanna;
BLAZHYNSKA, Joanna

Publication type:

Article

Cash Flow and Accrual Anomalies: Evidence from Borsa Istanbul.

Published in:

Indonesian Capital Market Review, 2022, v. 14, n. 1, p. 33, doi. 10.21002/icmr.v14i1.1139

By:

Kaya, Emine

Publication type:

Article

External Debt and Real Exchange Rate Volatility in South Asia.

Published in:

South Asian Journal of Macroeconomics & Public Finance, 2023, v. 12, n. 1, p. 83, doi. 10.1177/22779787221107711

By:

Moazzam, Md.

Publication type:

Article

The Relative Influence of Fund-Based and Government-Wide Financial Information on Municipal Bond Borrowing Costs.

Published in:

Journal of Governmental & Non Profit Accounting, 2014, v. 3, n. 1, p. 35, doi. 10.2308/ogna-50751

By:

Reck, Jacqueline L.;
Wilson, Earl R.

Publication type:

Article

Why Governments Should Invest in Accrual Accounting.

Published in:

Journal of Government Financial Management, 2018, v. 67, n. 1, p. 10

By:

Showalter, D. Scott

Publication type:

Article

12<sup>th</sup> Annual OECD Public Sector Accruals Symposium.

Published in:

2012

By:

Aggestam-Pontoppidan, Caroline

Publication type:

Proceeding

Back to the Future of Federal Accounting Standards-Setting.

Published in:

Journal of Government Financial Management, 2006, v. 55, n. 3, p. 8

By:

Mosso, David

Publication type:

Article

Accrual Accounting and Social Security.

Published in:

Journal of Government Financial Management, 2005, v. 54, n. 3, p. 8

By:

Mosso, David

Publication type:

Article

EVALUATION OF INTERNATIONAL EXPERIENCE IN THE ACCRUAL AND ACCOUNTING OF DEPRECIATION OF FIXED ASSETS.

Published in:

Economics: Time Realities, 2019, n. 2, p. 63, doi. 10.5281/zenodo.3407459

By:

Selivanova, Natalіа M.;
Popovych, Kateryna F.

Publication type:

Article

Self-Insured? There May Be A Better Option.

Published in:

Financial Executive, 2004, v. 20, n. 5, p. 57

By:

Perera, Nemo;
Purfey, Kenneth J.

Publication type:

Article

FEI Invites Comments On SEC Selective Disclosure Proposals.

Published in:: Financial Executive, 2000, v. 16, n. 2, p. 58
Publication type:: Article

UNCOVERING THE SILVER LINING IN FAS 112.

Published in:

Financial Executive, 1993, v. 9, n. 5, p. 61

By:

Miccolis, Jerry A.;
Conway, Ann M.

Publication type:

Article

HOW THE FORTUNE 500 ARE DEALING WITH FAS 106.

Published in:: Financial Executive, 1992, v. 8, n. 1, p. 24
Publication type:: Article

Your retiree health benefits design, safe funding.

Published in:

Financial Executive, 1991, v. 7, n. 2, p. 47

By:

Dankner, Harold;
Bertko, John M.;
Wodarczyk, Jean M.;
Launer, Lee E.

Publication type:

Article

Health benefits for retirees--surviving with OPEB.

Published in:

Financial Executive, 1991, v. 7, n. 1, p. 30

By:

Dankner, Harold;
Bald, Barbara S.;
Akresh, Murray S.

Publication type:

Article

The OPEB obligations.

Published in:

1989

By:

Roy, P. Norman

Publication type:

Editorial

Financial statements and the FASB retiree health proposal.

Published in:

Financial Executive, 1989, v. 5, n. 1, p. 33

By:

Meehan, James C.;
Dankner, Harold

Publication type:

Article

FASB SEARCHES FOR THE RIGHT OPEB NUMBER.

Published in:

Financial Executive, 1988, v. 4, n. 3, p. 60

By:

R. P.

Publication type:

Article

Postemployment benefits: The controversy over accrual accounting.

Published in:

Financial Executive, 1987, v. 3, n. 5, p. 34

By:

Goldstein, Murray H.;
Akresh, Murray S.

Publication type:

Article

The Boundary of the Public Sector in National Accounts Versus IPSAS.

Published in:

Statistika: Statistics & Economy Journal, 2015, v. 95, n. 2, p. 17

By:

Dabbicco, Giovanna

Publication type:

Article

The Influence of Management Accounting Departments Within German Municipal Administrations.

Published in:

Financial Accountability & Management, 2015, v. 31, n. 2, p. 192, doi. 10.1111/faam.12052

By:

Hirsch, Bernhard;
Nitzl, Christian;
Schauß, Joachim

Publication type:

Article

Public Sector Accounting Reform at Local Government Level in Indonesia.

Published in:

Financial Accountability & Management, 2014, v. 30, n. 2, p. 238, doi. 10.1111/faam.12035

By:

McLeod, Ross H.;
Harun, Harun

Publication type:

Article

Role of Internal Audit in Australian Local Government Governance: A Step in the Right Direction.

Published in:

Financial Accountability & Management, 2014, v. 30, n. 2, p. 206, doi. 10.1111/faam.12034

By:

Pilcher, Robyn

Publication type:

Article

Beyond Self-Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea.

Published in:

Financial Accountability & Management, 2014, v. 30, n. 1, p. 25, doi. 10.1111/faam.12026

By:

Ahn, Paul D.;
Jacobs, Kerry;
Lim, Dong‐Wan;
Moon, Kwangmin

Publication type:

Article

From Rhetoric to Practice: The Case of Spanish Local Government Reforms.

Published in:

Financial Accountability & Management, 2013, v. 29, n. 4, p. 354, doi. 10.1111/faam.12019

By:

Brusca, Isabel;
Montesinos, Vicente

Publication type:

Article

Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact.

Published in:

Financial Accountability & Management, 2012, v. 28, n. 4, p. 359, doi. 10.1111/j.1468-0408.2012.00551.x

By:

Pollanen, Raili;
Loiselle-Lapointe, Kristin

Publication type:

Article

Budgetary Accounting in National Governments: Anglo versus American Accounting.

Published in:

Financial Accountability & Management, 2012, v. 28, n. 3, p. 286, doi. 10.1111/j.1468-0408.2012.00546.x

By:

Jones, Rowan

Publication type:

Article