Search Results - subject:"understandability"

Are accounting standards understandable?

Howieson, Bryan; Loftus, Janice; Schührer, Sabine - In: Accounting and finance 64 (2024) 1, pp. 1083-1109

Persistent link: https://www.econbiz.de/10014540235

Impact of cloud computing on quality of financial reports with Jordanian commercial banks

Shakatreh, Mamoun; Abu Orabi, Marwan Mohamed; Al … - In: Montenegrin journal of economics 19 (2023) 2, pp. 167-178

Persistent link: https://www.econbiz.de/10014279470

Financial accounting information presented with infographics : does it improve financial reporting understandability?

Cohen, Sandra; Manes Rossi, Francesca; Mamakou, Xenia; … - In: Journal of public budgeting, accounting & financial … 34 (2022) 6, pp. 263-295

Persistent link: https://www.econbiz.de/10013553421

Creative accounting determinants and financial reporting quality : systematic literature review

Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...

Persistent link: https://www.econbiz.de/10013355430

Financial accounting information presented with infographics: does it improve financial reporting understandability?

Cohen, Sandra; Manes Rossi, Francesca; Mamakou, Xenia; … - In: Journal of Public Budgeting, Accounting & Financial … 34 (2022) 6, pp. 263-295

analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by … questionnaire. Findings The results show that infographics improve accounting understandability by nonaccounting experts compared to … understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting. …

Persistent link: https://www.econbiz.de/10014895242

Mixed method approach towards continuous use of chatbots in healthcare apps : an integration of humanizing experience theory

Singh, Pratibha; Malik, Garima - In: Services marketing quarterly 45 (2024) 3, pp. 225-255

Persistent link: https://www.econbiz.de/10015049443

Explainable Artificial Intelligence (XAI) from a user perspective : a synthesis of prior literature and problematizing avenues for future research

Haque, AKM Bahalul; Najmul Islam, A. K. M.; Mikalef, Patrick - In: Technological forecasting & social change : an … 186PA (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014250415

Beyond the review information : an investigation of individual- and group-based presentation forms of review information

Niu, Wanshu; Huang, Liqiang; Li, Xixi; Zhang, Jie; … - In: Information technology and management 24 (2023) 2, pp. 159-176

Persistent link: https://www.econbiz.de/10014252094

Online-generated contents fostering travel destination image formation : evidence in Vietnam during COVID-19 pandemic recovery

Minh-Tri Ha; Thi Huong-Thanh Nguyen; Tran, Minh-Tuan; … - In: Journal for international business and entrepreneurship … 15 (2023) 2, pp. 295-323

Persistent link: https://www.econbiz.de/10014424734

Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?

Sun, Yanqi; Wang, Jenny Jing; Huang, Kevin Tairan - In: Accounting and finance 62 (2022) 2, pp. 2879-2904

Persistent link: https://www.econbiz.de/10013325747