Search Results - subject:"Conceptual Framework"

The qualitative characteristics of accounting information, earnings quality, and Islamic banking performance : evidence from the Gulf banking sector

Ahmed, Ibrahim El Siddig - In: International Journal of Financial Studies : open … 8 (2020) 2/30, pp. 1-16

The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their association with earnings quality (EQ) and...

Persistent link: https://www.econbiz.de/10012239421

Identifying leadership skills required in the digital age

Klus, Milan Frederik; Müller, Julia - 2020

, we bridge that gap by applying a three-stage research design. First, we develop a conceptual framework in which we …

Persistent link: https://www.econbiz.de/10012194637

Tax knowledge for the digital economy

Bornman, Marina; Wassermann, Marianne - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10012321098

The concept of prudence in theory and practice

Šestanj-Perić, Tanja; Kozjak, Suzana Keglević - In: International journal of economic sciences : IJES 9 (2020) 1, pp. 156-178

Persistent link: https://www.econbiz.de/10012269262

The effect of consistency in accounting choices on financial statement comparability : evidence from South Korea

Kim, Yong Shik - In: Global business and finance review 25 (2020) 3, pp. 19-33

" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and … empirically document one aspect of the conceptual framework that consistency helps to improve comparability …

Persistent link: https://www.econbiz.de/10012421369

Retail strategies to support healthy eating

Moran, Alyssa (ed.); Roberto, Christina A. (ed.) - 2020

In January 2020, the Center for Science in the Public Interest (CSPI), The Food Trust, Johns Hopkins Bloomberg School of Public Health, and Healthy Eating Research (HER) met for a Healthy Retail Research Convention in Washington, D.C. Attendees included food industry representatives,...

Persistent link: https://www.econbiz.de/10014230353

Essays on behavioral finance

Neszveda, Gábor - 2019

Persistent link: https://www.econbiz.de/10012106500

Entrepreneurial ecosystems : a holistic and dynamic approach

Shwetzer, Claudia; Maritz, Alex; Nguyen, Quan - In: Journal of industry - university collaboration : JIUC 1 (2019) 2, pp. 79-95

entrepreneurial ecosystems (EEs). It aims to synthesise research and related neoteric EE concepts by proposing a conceptual framework … emergent enquiry perspective by introducing a systematic literature review to inform the development of a conceptual framework … future research, and ultimately, a conceptual framework merging aspects of entrepreneurial activity, value creation, EE …

Persistent link: https://www.econbiz.de/10012257695

A conceptual framework for inclusive economics

Niekerk, Arno J. van - In: South African journal of economic and management sciences 22 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012178148

The stochastic determinants of happiness in South Africa : a micro-economic modelling approach

Aardt, Carel van; De Clercq, Bernadene; Meiring, Jacolize - In: Journal of economic and financial sciences : JEF 12 (2019) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10012018929