Showing 1 - 10 of 313
The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …
Persistent link: https://www.econbiz.de/10015196069
present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …
Persistent link: https://www.econbiz.de/10015196207
single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …
Persistent link: https://www.econbiz.de/10015195913
-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value … different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is …
Persistent link: https://www.econbiz.de/10015196094
ICP and accounting. To the best of our knowledge, this is the first study to break this silence. Idea: Cost advantage and … operating profit are exploited to do the theorization and accounting implementation, by justifying the linkage between ICP and …
Persistent link: https://www.econbiz.de/10015196114
This paper empirically investigates the effects of both firm and audit -specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study employs a data set containing annual data from 150 non-financial Turkish listed...
Persistent link: https://www.econbiz.de/10015196191
The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …
Persistent link: https://www.econbiz.de/10015195843
accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the … review methods in order to answer its purpose. This research adds to prior published literature reviews in accounting by … researchers in sustainability accounting. …
Persistent link: https://www.econbiz.de/10015196145
The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed … Accounting in Central and Eastern European Countries" written by Beata Zyznarska-Dworczak promotes the role of management … understanding of sustainable management accounting towards socio-economic transformations and developments in Central and Eastern …
Persistent link: https://www.econbiz.de/10015195841
This study is an empirical research that aims to investigate what the labour market for the financial-accounting … segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum … groups the job ads into three categories: financial accounting, managerial accounting and audit, and seeks to identify …
Persistent link: https://www.econbiz.de/10015195854