Search Results - subject:"Financial statements."

The relationship between intellectual capital and financial statements readability: the role of management characteristics

Moghadam, Hassan Mohammadzadeh; Salehi, Mahdi; Hajiha, … - In: Journal of Facilities Management 21 (2021) 2, pp. 221-241

financial statements with the mediating role of management characteristics of companies listed on the Tehran Stock Exchange. In … financial statements. Design/methodology/approach A multivariate regression model was used to test the hypotheses for this … that intellectual capital has a positive and significant relationship with the readability of financial statements, which …

Persistent link: https://www.econbiz.de/10014867677

Relative Wertrelevanz von HGB- und IFRS-Konzernabschlüssen anhand einer Stichprobe von DAX- und MDAX-Unternehmen

Sossong, Peter - 2021

Persistent link: https://www.econbiz.de/10013162779

Towards a sustainable fiscal position for Malaysia : a proposal for reform

Othman, Azura - 2021

Persistent link: https://www.econbiz.de/10011795738

Embedding process mining into financial statement audits

Werner, Michael; Wiese, Michael; Maas, Annalouise - In: International journal of accounting information systems 41 (2021), pp. 1-15

Persistent link: https://www.econbiz.de/10012581801

Are the stock prices influenced by the publication of the annual financial statements? : evidence from the Dow Jones Industrial Average

Angilella, Silvia; Morelli, Daniele - In: Operational research : an international journal 21 (2021) 2, pp. 1031-1040

Persistent link: https://www.econbiz.de/10012584154

Can the textual tone in REIT financial statements improve the information environment for commercial real estate investors? : an investigation

Carstens, Riëtte; Freybote, Julia - In: Journal of real estate research : JRER ; a publication … 43 (2021) 3, pp. 335-354

Persistent link: https://www.econbiz.de/10012696764

Business combinations under common control: eine kritische Analyse der Bilanzierung von konzerninternen Unternehmenszusammenschlüssen nach IFRS

Pielmaier, Leonhard - 2021

Persistent link: https://www.econbiz.de/10012435316

Influence aspects of audited financial statements, administration aspects, and company operational aspects to company health level

Islahuzzaman - In: International journal of public sector performance … 7 (2021) 1, pp. 38-58

Persistent link: https://www.econbiz.de/10012521272

The limits of accrual accounting applied to public accounts : a French view

Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168

The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...

Persistent link: https://www.econbiz.de/10012522814

Implementation of accrual accounting concept in Indonesian government: is it the true concept?

Ram'dhan, M. Nur; Nurdiono; Evana, Einde; Dewi, Fajar … - In: International journal of trade and global markets 14 (2021) 2, pp. 166-175

Persistent link: https://www.econbiz.de/10012534793