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Nancy Chun Feng, Daniel G. Neely
Pág. 176 - 196
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity?s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that moti...
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Leonard Branson, Jeffrey L. Decker, Megan Green
This study examines the impact that the type of auditor (OfficeOffice of the Auditor General (OAG auditor) or CPA firm auditor) has on the number of compliance audit findings reported for select state agencies in a major Midwestern state. In the state st...
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Eva Angela Cruz Silbeto, Dra.C., José Carlos del Toro Ríos, Dr.C.
Pág. 28 - 43
El trabajo que se presenta tiene como propósito mostrar las bases metodológicas para la implementación del Sistema de Contabilidad Gubernamental del Sector Gobierno a nivel provincial, como continuidad de los estudios de este sistema, dada la necesidad d...
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Amneh Alkordi,Munther Al-Nimer,Mouhammad Dabaghia
Pág. 608 - 619
This study aims to examine the impact of ownership structure on the level of accounting conservatism in Jordan by using a sample of 99 manufacturing and financial companies listed on the Amman Stock Exchange between 2005 and 2013. On one hand, ownership ...
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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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Eva Angela Cruz Silbeto, Dra.C., José Carlos del Toro Ríos, Dr.C.
Pág. 19 - 30
El trabajo da continuidad a los estudios sobre el Sistema de Contabilidad Gubernamental, y tiene como propósito establecer las bases de registro, flujos y momentos de las finanzas públicas en el sector gobierno a nivel provincial; así como, las reglas co...
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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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Jim McKendrick
Pág. 168 - 185
The government of Romania is presently pursuing a wide-ranging public sector reform agenda, part of which will be the need to develop public financial systems to meet international and European best practice and comply with ESA 95 and GFS. This is part o...
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Jim McKendrick
Pág. 168 - 185
The government of Romania is presently pursuing a wide-ranging public sector reform agenda, part of which will be the need to develop public financial systems to meet international and European best practice and comply with ESA 95 and GFS. This is part o...
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Cobus Rossouw
AbstractGenerally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those compe...
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Arfaoui Mongi,Haj Ali Dhouha
Pág. 252 - 270
The present paper studies stock-commodity markets linkage using var-garch approach for the period spanning from January 3, 2000 to March 12, 2014. The analysis has been performed through three competing specifications; the var-ccc-garch, the var-bekk-gar...
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Enda Baisida Lauma,Jenny Morasa,Lintje Kalangi
Pág. 84 - 97
Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local ...
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Weikang Zhang, Xinhong Fu, Jing Lu, Lin Zhang, Kwamega Michael, Guoqiang Liu, Fan Yang and Yuying Liu
To better understand farmers? refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmenta...
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Weikang Zhang, Xinhong Fu, Jing Lu, Lin Zhang, Kwamega Michael, Guoqiang Liu, Fan Yang and Yuying Liu
Pág. 1 - 22
To better understand farmers? refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmenta...
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Ying Zhao, Huige Sun, Jingrui Tang, Ying Li, Zhihao Sun, Zhe Tao, Liang Guo and Sheng Chang
Surface water is a vital resource for human survival. However, economic and social development has resulted in significant pollutants from human activities, causing environmental pollution in watersheds. This pollution has had a profound impact on the su...
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Keyao Chen, Guizhi Wang, Lingyan Wu, Jibo Chen, Shuai Yuan, Qi Liu and Xiaodong Liu
At present particulate matter (PM2.5) pollution represents a serious threat to the public health and the national economic system in China. This paper optimizes the whitening coefficient in a grey Markov model by a genetic algorithm, predicts the concent...
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Suresh Inakollu, Randy Morin and Ryan Keefe
Detailed carbon footprinting assignments have been on the rise in more and more major manufacturing industries. The main strength of carbon footprinting is to make product manufacturers aware of carbon emissions and understand its meaning due to perceive...
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La Zhuo, Mesfin M. Mekonnen, Arjen Y. Hoekstra
Pág. 73 - 85
Previous studies into the relation between human consumption and indirect water resources use have unveiled the remote connections in virtual water (VW) trade networks, which show how communities externalize their water footprint (WF) to places far beyon...
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