Search Results - subject:"Decision-usefulness"

Decision usefulness of SME financial statements in Sri Lanka

Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088

Persistent link: https://www.econbiz.de/10015393704

An accounting analysis of emissions trading systems

Kato, Tatsuya; Sawa, Koki - 2025

Persistent link: https://www.econbiz.de/10015405152

Empirical goodwill research : insights, issues, and implications for standard setting and future research

Amel-Zadeh, Amir; Glaum, Martin; Sellhorn, Thorsten - In: The European accounting review 32 (2023) 2, pp. 415-446

Persistent link: https://www.econbiz.de/10014299281

Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system : a preliminary assessment

Suhaiza Ismail - In: Meditari accountancy research 31 (2023) 3, pp. 658-674

Persistent link: https://www.econbiz.de/10014362583

The paranoid style in the sociology of financial reporting principles

Rutherford, Brian A. - In: Meditari accountancy research 31 (2023) 6, pp. 1798-1826

Persistent link: https://www.econbiz.de/10014433054

The effect of accounting for high performing employee services as a right of use asset on the balance sheet on nonprofessional investors judgments

Ampofo, Akwasi; Barkhi, Reza; Nketia, Joseph - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 232-264

Persistent link: https://www.econbiz.de/10014336516

The legitimacy predicament of current-day accounting theory

Buys, Pieter - In: Business research : an illustrative guide to practical …, (pp. 251-265). 2023

Persistent link: https://www.econbiz.de/10014317772

Teaching the concept of decision-usefulness, and accounting as a technical, social and moral practice : the case of COVID-19 "case number" reporting

Sidaway, Shannon I. L.; Juric, Daniela; Deegan, Craig - In: Meditari accountancy research 31 (2023) 1, pp. 121-140

Persistent link: https://www.econbiz.de/10013537660

Assessing the decision usefulness of integrated reports of Namibian listed companies

Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-15

The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed … checklists for the decision usefulness' qualitative characteristics. The study finds that the integrated reports produced in … detailed insights into the decision usefulness and quality of the Namibian listed companies' integrated reports and can serve …

Persistent link: https://www.econbiz.de/10014332584

Assessing the decision usefulness of integrated reports of Namibian listed companies

Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15

Persistent link: https://www.econbiz.de/10013397711