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In recent years, expanding globalization of financial transactions, investment opportunities and risks, banking and trading, and commerce has resulted in a call for commonly understood financial reporting standards and a universal means of communication ...
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Tetiana Momot, Maria Karpushenko, Tang Linlin
Pág. 121 - 128
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business e...
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Lucien O. Dimi,Nirupa Padia,Warren Maroun
AbstractThis article provides an account of the extent to which South African annual reports, as at the end of 2010, comply with the fundamental and enhancing qualitative characteristics of decision-useful information. Using the frameworks provided by th...
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Oksana Viktorovna Shumakova,Oleg Anatolyevich Blinov,Sergey Leonidovich Khrabrykh,Tatyana Gennadyevna Mozzherina,Olga Nikolaevna Kryukova
Pág. 172 - 178
The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal test...
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Ahmad Ibrahim Karajeh,Mohd Yussoff B. Ibrahim
Pág. 14 - 19
Regulatory and governmental authorities in Malaysia provide substantial financial planning to help attract potential investors and improve value for shareholders. Companies are always encouraged to improve the quality of financial reporting. However, som...
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Kalu Ogbonnaya AMAH,Michael Chidiebere EKWE
Pág. 225 - 240
The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019. Data were extracted from the annual repor...
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The conduct of modern corporations, particularly multinational enterprises (MNEs), is increasingly linked to broader social values and expectations. Consequently, modern public relations practice appears to extend to non-financial aspects of corporate ac...
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Ali Altug Bicer, Eman Ali El.Darewi
Pág. 194 - 211
This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the resea...
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Ahmad Mukoffi, Yayuk Sulistiyowati
Pág. 17 - 23
In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research?s object to be studied are ...
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O. A. Toporkova,L. A. Shylo
Pág. 31 - 43
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Yadollah Tariverdi,Mokhtar Keivanfar
Pág. 161 - 168
Today, any research about the influence of accounting information in great range of stock holder decisions makers in companies leads to the better understanding of the method and role of information and its better disclosure. Current work was conducted a...
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Tuan Bach Le
Pág. 158 - 161
The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings duri...
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Muhammad Umar Kibiya,Ayoib Che-Ahmad,Noor Afza Amran
Pág. 125 - 131
This study investigates the characteristics of audit committee and its effect on the quality of financial reporting of Nigerian listed firms. We employed multivariate regression as a tool for analysis. The sample for the study was 101 firm-years longitud...
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Yustina Hiola,Rosidi Rosidi,Aji Dedi Mulawarman
Pág. 27 - 36
This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial p...
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Aristita Rotila
The mechanisms employed for the communication of accounting information that is necessary for users in their economic decision-making process consist of the financial statements of an entity. All legal entities, no matter the domain of their activity, ha...
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Otniel Safkaur,Yohanis Sagrim
Pág. 29 - 37
The purpose of this study is to determine the effect of Human Resources Development on Financial Performance and Its Implication on Good Government Governance. Accounting is concerned in recording financial reporting to the management of the company as a...
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Abdurahman Rigel Hullah,Winston Pontoh
Pág. 65 - 71
Researcher interested in conducting a study with "Human Resources?s Effect Against Financial Reporting?s Reliability In North Sulawesi Provincial Government? as the title, because many were relying on information in the financial reports who were publish...
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Anggi Kartika Kumaat,Jenny Morasa,Meily Y. B. Kalalo
Pág. 14 - 27
Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In ...
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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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Ahmed Yousif Adam ismael
Pág. 283 - 291
Creative accounting plays a significant role in financial reporting but it has been negatively correlated that means more managers involved in it may decrease the value of financial information, this study aims to shed light on the impact of Creative Acc...
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