Works about FINANCIAL statements

Results: 5000

Blokzincir Tabanlı Kripto Varlıklar ve Merkez Bankası Dijital Paraları (CBDC): Denetimde Dijitalleşme Çerçevesinde Kavramsal Bir Değerlendirme.

Published in:

Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2025, v. 17, n. 2, p. 85, doi. 10.52791/aksarayiibd.1638062

By:

Bilirer, Meltem;
Elitaş, Cemal

Publication type:

Article

Covid-19 Pandemisinin Finansal Performansa Etkisinin Oran Analizi Yöntemiyle İncelenmesi: SASA A.Ş. Örneği.

Published in:

Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2025, v. 17, n. 2, p. 71, doi. 10.52791/aksarayiibd.1651096

By:

Özbek, Bahar

Publication type:

Article

Allocating charities' financial reporting requirements using tiers – Australian perspectives.

Published in:

Accounting & Finance, 2025, v. 65, n. 2, p. 1962, doi. 10.1111/acfi.13397

By:

Wen, Han;
Gilchrist, David;
Agrawal, Prerana;
Bayne, Lyndie

Publication type:

Article

Community social capital and financial reporting quality in nonprofits.

Published in:

Accounting & Finance, 2025, v. 65, n. 2, p. 1932, doi. 10.1111/acfi.13396

By:

Subedi, Meena;
Li‐Kuehne, Michelle;
Mwaungulu, Emmanuel

Publication type:

Article

Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines.

Published in:

Accounting & Finance, 2025, v. 65, n. 2, p. 1837, doi. 10.1111/acfi.13390

By:

Zhu, Xiaoqian;
Wu, Huidong;
Chang, Yanpeng;
Li, Jianping

Publication type:

Article

Inquiry letter types, accountants' responses, and audit fees: Evidence from China.

Published in:

Accounting & Finance, 2025, v. 65, n. 2, p. 1753, doi. 10.1111/acfi.13385

By:

Zhang, Weidong;
Zheng, Hongrui;
Wang, Jenny Jing;
Chen, Zihuang;
Luo, Zhenghan

Publication type:

Article

Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements.

Published in:

Accounting & Finance, 2025, v. 65, n. 2, p. 2135, doi. 10.1111/acfi.13367

By:

Bentley‐Goode, Kathleen A.;
Simnett, Roger;
Thompson, Anne;
Trotman, Andrew J.

Publication type:

Article

The role of accounting conservatism in corporate innovation.

Published in:

Accounting & Finance, 2025, v. 65, n. 2, p. 1091, doi. 10.1111/acfi.13357

By:

Bai, Min;
Kent, Pamela;
Kim, Sujin;
Li, Shan

Publication type:

Article

Technological Disruption in Digital Transformation: How Should the Accounting Profession Adapt?

Published in:

Asian Journal of Business & Accounting, 2025, v. 18, n. 1, p. 135, doi. 10.22452/ajba.vol18no1.5

By:

Indrayani;
Sukoharsono, Eko Ganis;
Djamhuri, Ali;
Roekhudin

Publication type:

Article

Ertelenmiş Vergi Varlığı/Yükümlülüğü: BİST 100 İmalat Sanayi Firmaları Üzerine Bir Uygulama.

Published in:

Usak University Journal of Social Sciences / Uşak Üniversitesi Sosyal Bilimler Dergisi, 2025, v. 18, n. 1, p. 54, doi. 10.29217/usaksosbil.1657808

By:

Güçlü, Sevim Yaman;
Özdemir, Kemal

Publication type:

Article

THE IMPACT OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING AND AUDITING.

Published in:

Journal of Business & Accounting, 2024, v. 17, n. 1, p. 42

By:

Fajardo, Consolacion L.

Publication type:

Article

The Relationship Between Capital Structure and Performance: The Case of Vietnam.

Published in:

SAGE Open, 2025, v. 15, n. 2, p. 1, doi. 10.1177/21582440251343950

By:

Xuan Nguyen, Thi;
Tran, Manh Dung;
Tai Do, Duc

Publication type:

Article

The Impact of Audit Firm Size on Audit Quality - An Empirical Study of The Vietnamese Stock Market.

Published in:

SAGE Open, 2025, v. 15, n. 2, p. 1, doi. 10.1177/21582440251336005

By:

Tran, Thi Giang Tan;
Pham, Quoc Thuan;
Tran, Thi Thu Phuong;
Hien Bui, Thi Thao

Publication type:

Article

How Do Audit Committee Characteristics Affect the Quality of Financial Information? Evidence From Saudi Arabia and United Arab Emirates Companies.

Published in:

SAGE Open, 2025, v. 15, n. 2, p. 1, doi. 10.1177/21582440251317803

By:

Algrady, Sayaf Mohammed;
Huang, Rongbing;
Al-Matari, Ebrahim Mohammed

Publication type:

Article

ANALYSIS OF PROFITABILITY OF SERBIAN MANUFACTURING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC.

Published in:

Ekonomika, 2025, v. 71, n. 2, p. 89, doi. 10.5937/ekonomika2502089S

By:

Stoiljković, Bojan;
Joksimović, Marijana;
Balaban, Suzana

Publication type:

Article

کووید 19 و مدیریت سود از طریق تغییر طبقه‌بندی.

Published in:

Empirical Studies of Financial Accounting, 2025, v. 22, n. 85, p. 1, doi. 10.22054/qjma.2024.82140.2617

By:

عباس افلاطونی;
محمد خطیری

Publication type:

Article

کیفیت گزارشگری مالی انگیزه ای برای فعالیتهای خیریه علامت دهی یا سرمایه گذاری مسئولیت پذیری اجتماعی.

Published in:

Empirical Studies of Financial Accounting, 2025, v. 22, n. 85, p. 237, doi. 10.22054/qjma.2025.82479.2623

By:

حيدر حسین نصر;
حمزه دیدار;
غلامرضا منصورفر

Publication type:

Article

تاثیر شرکت‎های همتا بر زمان بندی انتشار صورت‎های مالی.

Published in:

Empirical Studies of Financial Accounting, 2025, v. 22, n. 85, p. 207, doi. 10.22054/qjma.2025.82491.2624

By:

حسن فرج‌زاده دهک;
افسانه دهقان دهن

Publication type:

Article

Earnings Announcement Content as a Signal of Reliability.

Published in:

Journal of Accounting, Auditing & Finance, 2025, v. 40, n. 3, p. 765, doi. 10.1177/0148558X231191166

By:

Seavey, Scott E.;
Snow, Neal M.;
Whitworth, James D.

Publication type:

Article

Do Key Audit Matter Disclosures Reduce Stock Price Crash Risk?

Published in:

Review of Pacific Basin Financial Markets & Policies, 2025, v. 28, n. 2, p. 1, doi. 10.1142/S0219091525500092

By:

Liu, Ming-Yu;
Huang, Hsin-Yi;
Lin, Shu-Hsien

Publication type:

Article

Interim Versus Fourth Quarters: Earnings Threshold Management Using Real Activity.

Published in:

Review of Pacific Basin Financial Markets & Policies, 2025, v. 28, n. 2, p. 1, doi. 10.1142/S0219091525500079

By:

Islam, Sam;
Alahmad, Ahmad A.

Publication type:

Article

دور حوكمة القطاع العام في تفعيل خاصية جودة القوائم المالية في النظام المحاسبي الحكومي " بحث تطبيقي في وز ا رة المالية العراقية ".

Published in:

Rihan Journal for Science Publishing, 2025, n. 59, p. 229

By:

حازم بنـــا;
طه حميد عبد الغف&#1608

Publication type:

Article

أثر استخدام الذكاء الاصطناعي على جودة التقارير المالية في المصارف اللبنانية.

Published in:

Rihan Journal for Science Publishing, 2025, n. 59, p. 193

By:

أحمد كامل عباس

Publication type:

Article

UFRS 18 FİNANSAL TABLOLARDA SUNUM VE AÇIKLAMA STANDARDINDAKİ YENİLİKLER.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 25, n. 75, p. 145, doi. 10.55322/mdbakis.1592914

By:

HAZAR, Begüm;
YANIK, Serap S.

Publication type:

Article

MADDİ OLMAYAN DURAN VARLIKLARIN ULUSLARARASI DEĞERLEME STANDARTLARI İLE ULUSLARARASI MUHASEBE STANDARTLARI AÇISINDAN KARŞILAŞTIRILMASI.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 25, n. 75, p. 77, doi. 10.55322/mdbakis.1589251

By:

AKBAŞ, Üyesi Ahmet;
AYANOĞLU, Yıldız

Publication type:

Article

BIST100 ENDEKSİNDE YER ALAN ENERJİ FİRMALARININ FİNANSAL PERFORMANSLARININ DEĞERLENDİRİLMESİ.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 25, n. 75, p. 49, doi. 10.55322/mdbakis.1577002

By:

ÇANAKÇIOGLU, Mustafa;
ÖZARI, Çiğdem

Publication type:

Article

Enhancing fraud prevention with artificial intelligence in accounting systems: A case study of e-fishery.

Published in:

Jurnal Mantik, 2025, v. 8, n. 5, p. 1818

By:

Suyatna, Nano

Publication type:

Article

The Alignment of Tax Accounting with Financial Accounting: An Analytical Study of the Impact of Tax Policies on Financial Reporting.

Published in:

South Asian Journal of Social Sciences & Humanities, 2025, v. 6, n. 3, p. 141, doi. 10.48165/sajssh.2024.6308

By:

Ali Alkinani, Hussein Hatem Abd;
Mahdi ALjanaby, Ali Nadhim;
Rashed, Arshed Makki

Publication type:

Article

Assessment of Financial Health Level at PT Jasa Marga Tbk for the Period 2020 – 2023.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 11, p. 2036, doi. 10.59141/jrssem.v4i11.880

By:

Anjar Lestari, Miftah Yusti;
Nugraeni

Publication type:

Article

The Impact of EESG Dimensions on Market Valuation of Firms Within Publicly-listed Logistics and Transportation Sector in Indonesia.

Published in:

Journal of Syntax Transformation, 2025, v. 6, n. 6, p. 138, doi. 10.46799/jst.v6i6.1085

By:

Maulana, Aiden Awal

Publication type:

Article

Using balance sheets to assist in determining best interests.

Published in:

British Journal of Nursing, 2025, v. 34, n. 13, p. 702, doi. 10.12968/bjon.2025.0284

By:

Griffith, Richard

Publication type:

Article

ВЛИЯНИЕ НА СЪЩЕСТВЕНОСТТА НА ВЪЗДЕЙСТВИЕТО ВЪРХУ НИВОТО НА ФИНАНСОВА СЪЩЕСТВЕНОСТ В ОТЧЕТА ЗА УСТОЙЧИВОСТ.

Published in:

New Knowledge Journal of Science / Novo Znanie, 2024, v. 13, n. 4, p. 85

By:

Великов, Диян

Publication type:

Article

Denetimin İşletmeler Üzerindeki Etkilerine Yönelik Nitel Bir Araştırma.

Published in:

International Journal of Economic & Social Research, 2025, v. 21, n. 1, p. 224

By:

ÜLKER, Yakup;
KOÇ, Ozan

Publication type:

Article

Ecological Society of America Winter 2025 Governing Board Meeting Minutes Zoom Meeting March 6, 2025.

Published in:: Bulletin of the Ecological Society of America, 2025, v. 106, n. 3, p. 1, doi. 10.1002/bes2.70017
Publication type:: Article

Courtside View: Valuation and Financial Forensics Perspectives from the Bench.

Published in:

Value Examiner, 2025, p. 36

By:

Molder, Michael J.

Publication type:

Article

Penganalisisan Kinerja (BPRS) Wilayah Jawa Timur Dengan Metode Data Envelopment Analisis (DEA) Periode 2022-2024.

Published in:

Cerdika : Jurnal Ilmiah Indonesia, 2025, v. 5, n. 6, p. 1740

By:

Almahdaly, Habib khirzin;
Marlina Sussana, Bu lina

Publication type:

Article

ПРЕДОСТАВЯНЕТО НА НЕФИНАНСОВА ИНФОРМАЦИЯ СПОРЕД БЪЛГАРСКИЯ ЗАКОНОВ ИМПЕРАТИВ.

Published in:

Scientific WORKS of the Union of Scientists in Bulgaria - Plovdiv. Series A. Social Sciences, Art & Culture, 2025, v. 8, p. 28

By:

Влаева, Мария

Publication type:

Article

The Impact of Family Firms on Financial Reporting Quality: The Mediating Role of High-Quality Auditors.

Published in:

Journal of Risk & Financial Management, 2025, v. 18, n. 6, p. 295, doi. 10.3390/jrfm18060295

By:

Susanto, Hendra;
Suryadnyana, Nyoman Adhi;
Astami, Emita;
Rusmin, Rusmin

Publication type:

Article

Review of Prospective Financial Statements: Stationary vs. Forward-Looking Assessments.

Published in:

Journal of Risk & Financial Management, 2025, v. 18, n. 6, p. 290, doi. 10.3390/jrfm18060290

By:

Dainelli, Francesco;
Mengoni, Alessio

Publication type:

Article

Instrumentos de controle, indicadores de desempenho e relevância dos relatórios contábeis associadas pelo setor, porte e tempo de abertura para micro e pequenas empresas no sudoeste mineiro.

Published in:

Revista da Micro e Pequena Empresa, 2024, v. 18, n. 2, p. 68

By:

Rocha Santos, Wendel Emanuel;
Costa Alves, Gabriela;
Lemos Reis, Davi

Publication type:

Article

The (mis)alignment of financial reporting and non-financial reporting integrity.

Published in:

Zeszyty Teoretyczne Rachunkowości, 2025, v. 49, n. 2, p. 161, doi. 10.5604/01.3001.0055.1491

By:

PERICA, IVANA;
VUKO, TINA;
ŠODAN, SLAVKO

Publication type:

Article

Beyond the Tables: Measuring the Impact of Non-Gaming Diversification on Casino Profitability in Macau.

Published in:

Tourism & Hospitality (2673-5768), 2025, v. 6, n. 2, p. 91, doi. 10.3390/tourhosp6020091

By:

Luo, Qizhou;
Song, Shunfeng

Publication type:

Article

The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting.

Published in:

Risks, 2025, v. 13, n. 6, p. 102, doi. 10.3390/risks13060102

By:

Burlacu, Georgiana;
Robu, Ioan-Bogdan;
Anghel, Ion;
Rogoz, Marius Eugen;
Munteanu, Ionela

Publication type:

Article

How Sustainability Audits Impact Audit Effort Choices.

Published in:

International Journal of Auditing, 2025, v. 29, n. 3, p. 436, doi. 10.1111/ijau.12378

By:

Klösch, Martin;
Kasmanhuber, Anna

Publication type:

Article

The Debt-Inflation Channel of the German (Hyper)Inflation.

Published in:

American Economic Review, 2025, v. 115, n. 7, p. 2111, doi. 10.1257/aer.20230685

By:

Brunnermeier, Markus;
Correia, Sergio;
Luck, Stephan;
Verner, Emil;
Zimmermann, Tom

Publication type:

Article

Enhancing Sustainability: The Impact of Research and Development Expenditure on Future Environmental Innovation in European Firms.

Published in:

Sustainability (2071-1050), 2025, v. 17, n. 12, p. 5412, doi. 10.3390/su17125412

By:

O'Connell, Vincent;
AbuGhazaleh, Naser M.;
Browne, Oliver;
Farrell, Mike;
Gleeson, Michelle;
McGeown, Eimear

Publication type:

Article

CEO–CFO Compatibility and Audit Risk.

Published in:

British Journal of Management, 2025, v. 36, n. 3, p. 1070, doi. 10.1111/1467-8551.12887

By:

Bowen, Robert M.;
Jollineau, S. Jane;
Lyon, Sarah C.;
Malhotra, Shavin;
Zhu, Pengcheng

Publication type:

Article

Transformaciones en los grupos financieros del Ecuador: Enfoque basado en la eficiencia e índice de productividad.

Published in:

Revista de Ciencias Sociales (13159518), 2025, v. 31, p. 67

By:

Satama, Freddy Lenin Villarreal

Publication type:

Article

Institutional pressures, business model innovations and accounting evidence: the case of the Opera di Santa Maria del Fiore in Florence during the sixteenth century.

Published in:

Accounting History Review, 2025, v. 35, n. 2, p. 171, doi. 10.1080/21552851.2025.2462334

By:

Manetti, Giacomo;
Nitti, Carmela;
Bellucci, Marco

Publication type:

Article

واقع تطبيق نظام المحاسبة المالية لمعاملات الصندوق الوطني للضمان الاجتماعي للعمال الغير الأجراء دراسة ميدانية : وكالة بسكرة.

Published in:

Roa Iktissadia Review, 2024, v. 14, n. 2, p. 57

By:

إلهام بروبة

Publication type:

Article