Zobrazeno 1 - 10
of 32
pro vyhledávání: '"m41 - Accounting"'
Autor:
Golubeva, Olga
Publikováno v:
Accounting, Auditing & Accountability Journal, 2022, Vol. 35, Issue 9, pp. 412-441.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-09-2021-5462
Publikováno v:
Journal of Applied Accounting Research, 2021, Vol. 23, Issue 3, pp. 570-603.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-08-2020-0155
Publikováno v:
Advanced Issues in the Economics of Emerging Markets
Publikováno v:
Journal of Applied Accounting Research, 2020, Vol. 22, Issue 1, pp. 168-193.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-05-2020-0090
Publikováno v:
Accounting Review, 98(1), 215-250. American Accounting Association
Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a
Autor:
Bogdan Oana, Mateş Dorel, Domil Aura Emanuela, Puşcaş Marina Adriana, Puşcaş Ancuţa, Teşu Ramona
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 27, Iss 4, Pp 26-36 (2017)
Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measu
Externí odkaz:
https://doaj.org/article/283a1a2d93954a0db40354a979b81f83
Autor:
Hajnal Noémi
Publikováno v:
Acta Universitatis Sapientiae: Economics and Business, Vol 5, Iss 1, Pp 29-43 (2017)
The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainl
Externí odkaz:
https://doaj.org/article/a6cbe482040b4e819e567435c0889d44
Publikováno v:
Repositorio ICESI
Universidad ICESI
instacron:Universidad ICESI
Universidad ICESI
instacron:Universidad ICESI
La investigación se ha convertido en uno de los indicadores clave para posicionar a las universidades en los rankings y a su vez está sirviendo como aspecto determinante para establecer una mayor responsabilidad, transparencia y legitimidad de las
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::413ad26272b9b65a4d884e33ea9bd081
http://repository.icesi.edu.co/biblioteca_digital/handle/10906/95370
http://repository.icesi.edu.co/biblioteca_digital/handle/10906/95370
Autor:
Daniel Grajales-Gaviria, Alejandro Valencia-Arias, María Camila Bermeo-Giraldo, Lucia Palacios-Moya
Publikováno v:
Estudios Gerenciales, Vol 37, Iss 160, Pp 492-505 (2021)
Estudios Gerenciales, Volume: 37, Issue: 160, Pages: 492-505, Published: 31 AUG 2021
Repositorio ICESI
Universidad ICESI
instacron:Universidad ICESI
Estudios Gerenciales, Volume: 37, Issue: 160, Pages: 492-505, Published: 31 AUG 2021
Repositorio ICESI
Universidad ICESI
instacron:Universidad ICESI
Resumen El fraude ha sido un gran mal para las economías, la sociedad y las empresas, dada la inestabilidad e impacto que genera. Este estudio tuvo como objetivo analizar la evolución de la producción científica sobre el fraude contable en las or