Search Results - subject:"Accounting practices"

Guatemala; Report on Observance of Standards and Codes: Fiscal Transparency Module

International Monetary Fund (IMF); International … - 2006

This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures...

Persistent link: https://www.econbiz.de/10005825147

Former Yugoslav Republic of Macedonia; Report on Observance of Standards and Codes: Fiscal Transparency Module

International Monetary Fund (IMF); International … - 2006

This report summarizes the Observance of Standards and Codes on Fiscal Transparency for the Former Yugoslav Republic of Macedonia. It provides an assessment of fiscal transparency practices in the Former Yugoslav Republic (FYR) of Macedonia in relation to the requirements of the IMF Code of Good...

Persistent link: https://www.econbiz.de/10011244381

Indonesia; Report on Observance of Standards and Codes: Fiscal Transparency Module

International Monetary Fund (IMF); International … - 2006

The abstract summarizes the Report on Observance of Standards and Codes and Fiscal Transparency Module of Indonesia. It highlights that a strategy for improving transparency and strengthening fiscal management should be included in the reform program, including implementing recent changes in...

Persistent link: https://www.econbiz.de/10011244796

Encouraging Whistle Blowing to Improve Corporate Governance? A Malaysian Initiative

Rachagan, Shanthy; Kuppusamy, Kalaithasan - In: Journal of Business Ethics 115 (2013) 2, pp. 367-382

This article reviews if the introduction of new laws to encourage and protect whistleblowers is sufficient to improve corporate governance in Malaysian public-listed companies. It provides suggestions to formulate internal whistle-blowing policies for companies. It concludes that due to the...

Persistent link: https://www.econbiz.de/10010868478

Management accounting change in an Egyptian organization: an institutional analysis

Youssef, Mayada A. - In: Journal of Accounting & Organizational Change 9 (2013) 1, pp. 50-73

that management accounting practices have changed in the case under study and show how management accountants have become … change in the management accounting practices towards decision support and control. Implementing the B‐to‐B e‐commerce system …

Persistent link: https://www.econbiz.de/10014840402

Earnings management practices in India: a study of auditor's perception

Verma Gakhar, Divya - In: Journal of Financial Crime 21 (2013) 1, pp. 100-110

Purpose – Earnings management are euphemisms referring to accounting practices that may follow the letter of the rules … of standard accounting practices, but certainly deviate from the spirit of those rules. Companies across the world follow …

Persistent link: https://www.econbiz.de/10014866538

Comparative analysis of European corporate governance regulatory environment - recent developments

Krivogorsky, Victoria; Joh, Gun-Ho - In: International Journal of Economics and Business Research 6 (2013) 4, pp. 419-442

' comparability. While such differences do not affect a firm's accounting practices, some standards may instead imbue strong exogenous …

Persistent link: https://www.econbiz.de/10010700699

Management accounting practices in the public sector of developing countries

Tahar, Abdulaziz; Ménacère, Karim - In: African Journal of Accounting, Auditing and Finance 2 (2013) 2, pp. 128-145

This paper aims to examine the role of management accounting practices and the factors affecting the implementation of … government in particular. The findings suggest that management accounting practices within public sector in local governments of …

Persistent link: https://www.econbiz.de/10010754865

Credit and accounting in early modern Italy : the case of the Monte di Pietà in Bologna

Orelli, Rebecca Levy; Del Sordo, Carlotta; Fornasari, … - In: Accounting history review 23 (2013) 3, pp. 273-293

Persistent link: https://www.econbiz.de/10010234342

Encouraging whistle blowing to improve corporate governance? : a Malaysian initiative

Shanthy Rachagan; Kuppusamy, Kalaithasan - In: Journal of business ethics : JOBE 115 (2013) 2, pp. 367-382

Persistent link: https://www.econbiz.de/10009787989