Works matching DE "FINANCIAL statements"

Results: 5000

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

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

Finansal Raporlama Standartlarına Uygun Hesap Planının Getirdiği Yeniliklerin Değerlendirilmesi ve Tekdüzen Hesap Planı ile Karşılaştırılması.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2025, v. 18, n. 1, p. 109, doi. 10.29067/muvu.1538241

By:

ÖZDEMİR, Nurettin

Publication type:

Article

Vergi Usul Kanunu ve TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama Standardı Kapsamında Enflasyon Muhasebesinin Özkaynaklar Üzerindeki Etkisi: BİST İmalat Sektöründe Bir Araştırma.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2025, v. 18, n. 1, p. 83, doi. 10.29067/muvu.1499880

By:

ERGÜN, İlknur

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

TMS 21 Çerçevesinde Kur Değişimi Etkilerinin Finansal Tablolara Yansıması: BIST İnşaat ve Bayındırlık Sektörü Üzerine Bir Araştırma.

Published in:

Journal of Emerging Economies & Policy, 2024, v. 9, n. 2, p. 422

By:

Coşkun, Selin

Publication type:

Article

Relationship Between Bank Profitability and Balance Sheet Structure: Sample of Türkiye.

Published in:

Journal of Emerging Economies & Policy, 2024, p. 21

By:

Say, Servet

Publication type:

Article

Caso de ensino: contabilidade societária e fiscal: é hora da prática!

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 485, doi. 10.21680/2176-9036.2025v17n1ID34937

By:

Fialho Paula de Oliveira Sousa, Jordana;
Brunozi Júnior, Antônio Carlos;
Jesus Oliveira, Pedro Henrique

Publication type:

Article

Transparência das prestações de contas eleitorais nos municípios amazonenses.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 348, doi. 10.21680/2176-9036.2025v17n1ID34206

By:

Assunção da Silva, Gabriele;
Gomes Peixoto, Aline

Publication type:

Article

Efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros em empresas não financeiras.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 258, doi. 10.21680/2176-9036.2025v17n1ID35338

By:

Franco da Silva, Shirley;
Alves Dantas, José

Publication type:

Article

A taxonomia de fraudes em relatórios financeiros no mercado acionário brasileiro.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 156, doi. 10.21680/2176-9036.2025v17n1ID35563

By:

Kentinus Olokodana, Noel;
de Souza Gonçalves, Rodrigo;
Ramos do Nascimento, Monize

Publication type:

Article

Tratamento contábil dos créditos tributários provenientes da exclusão do ICMS da base de cálculo do PIS e COFINS de empresas de capital aberto.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 113, doi. 10.21680/2176-9036.2025v17n1ID34572

By:

Nascimento Schmidt, Douglas Willian;
Cescon, José Antonio;
Brunozi Junior, Antônio Carlos;
Ferreira, Julio César

Publication type:

Article

Os EBITDA divulgados pelas companhias listadas na B3: localizações, tipos e contagens de ocorrências.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 91, doi. 10.21680/2176-9036.2025v17n1ID34697

By:

Pisa Kistner, Shaiane;
Platt Neto, Orion Augusto

Publication type:

Article

Reporting dos principais assuntos de auditoria: uma análise a partir da suavização de resultados no setor elétrico brasileiro.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 69, doi. 10.21680/2176-9036.2025v17n1ID35509

By:

Santo Lima, Ana Claudia;
Ribeiro Dias, Cleidinara;
de Souza Machado, Lúcio;
Silva do Carmo, Carlos Henrique

Publication type:

Article

IMPACTOS FINANCEIROS DA PANDEMIA DE COVID-19 EM SERVIÇOS MÉDICOS HOSPITALARES: ENDIVIDAMENTO, LIQUIDEZ E RENTABILIDADE.

Published in:

Revista Foco (Interdisciplinary Studies Journal), 2025, v. 18, n. 4, p. 1, doi. 10.54751/revistafoco.v18n4-156

By:

William da Silva Gomes, Johnny;
Rodrigues Araújo, Hélio

Publication type:

Article

ADOÇÃO DO CPC 28 EM PROPRIEDADES PARA INVESTIMENTO: ANÁLISE DAS PRÁTICAS DE DIVULGAÇÃO NAS COMPANHIAS DE CAPITAL ABERTO DA B3.

Published in:

Revista Foco (Interdisciplinary Studies Journal), 2025, v. 18, n. 4, p. 1, doi. 10.54751/revistafoco.v18n4-008

By:

Lima Filho, Raimundo Nonato

Publication type:

Article

Wheels within Wheels: On Nietzsche's Enlightenment Turn.

Published in:

Historical Materialism, 2024, v. 32, n. 4, p. 121, doi. 10.1163/1569206x-bja10066

By:

Abbey, Ruth

Publication type:

Article

Losurdo's Nietzsche, The Aristocratic Rebel: A Critical Balance Sheet of Its Reception.

Published in:

Historical Materialism, 2024, v. 32, n. 4, p. 73, doi. 10.1163/1569206x-bja10069

By:

Fluss, Harrison

Publication type:

Article

BIST turizm endeksinde işlem gören şirketlerin Altman Z-Skor modeli ile finansal başarısızlıklarının tahmini.

Published in:

Business & Management Studies: An International Journal (BMIJ), 2024, v. 12, n. 4, p. 946, doi. 10.15295/bmij.v12i4.2469

By:

Ertürk, Müjdat

Publication type:

Article

How US Treasuries Can Remain the World's Safe Haven.

Published in:

Journal of Economic Perspectives, 2025, v. 39, n. 2, p. 195, doi. 10.1257/jep.20241412

By:

Duffie, Darrell

Publication type:

Article

TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI ÇERÇEVESİNDE DİJİTAL KANAL PLATFORMLARI TARAFINDAN SUNULAN HİZMET GELİRLERİNİN MUHASEBELEŞTİRİLMESİ.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 24, n. 74, p. 271, doi. 10.55322/mdbakis.1551206

By:

ÖZDEMİR, Üyesi Nurettin;
AÇIKGÖZ, Üyesi Betül;
ULUSAN, Hikmet

Publication type:

Article