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
-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
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
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 … accounting in a wider social, ethical, environmental, cultural and historical context. This approach contributes to the …
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
This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey … Flows, and discuss their evolution over time. The paper also incorporates the educational perspective of Turkish accounting … academics who teach an undergraduate level accounting course that covers this statement. For the purpose of this study, a survey …
Persistent link: https://www.econbiz.de/10015195949
, German, and American sources. This could be observed in the accounting textbooks published by different authors with …
Persistent link: https://www.econbiz.de/10015195967