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Blockchain technology adoption and accounting information quality

Fang, Bin; Liu, Xinming; Ma, Chen; Zhuo, Yusang - In: Accounting and finance 63 (2023) 4, pp. 4125-4156

Persistent link: https://www.econbiz.de/10014477056

Accounting information system adoption in multi-site organisations

Trigueiros, Edelmira Varela da Costa; Alves, Maria do Céu - In: International journal of business information systems : … 41 (2022) 2, pp. 236-257

Persistent link: https://www.econbiz.de/10013460313

Linking quality of accounting information system and financial reporting to non-financial performance : the role women managers

Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; … - In: International journal of accounting information systems 54 (2024), pp. 1-11

Persistent link: https://www.econbiz.de/10015072585

The Chinese stimulus program from 2008 to 2010 and accounting information quality

Hao, Qian; Shi, Xiangyan; Danlu, Bu - In: Journal of international accounting auditing & taxation 33 (2018), pp. 64-78

Persistent link: https://www.econbiz.de/10011965354

Change in earnings quality surrounding ERP implementation

Dehning, Bruce; Sinha, Charu; Sinha, Praveen - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 8-17

Persistent link: https://www.econbiz.de/10011892942

Accounting in cloud

Singerová, Jana - In: European financial and accounting journal : EFAJ 13 (2018) 1, pp. 41-60

computing offers a short implementation time and low initial costs and it is offered by ERP providers in the SaaS (Software as a …Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such … accounting software enables its users a real time access to business finances, easy set up and easy use, access to information …

Persistent link: https://www.econbiz.de/10011887585

The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia

Alomair, Abdulrahman; Farley, Alan; Yang, Helen Hong - In: Accounting and finance 62 (2022) 2, pp. 2839-2878

Persistent link: https://www.econbiz.de/10013325746

Assurance & SPAC Financial Reporting Quality

Kim, Minjae; Schmidt, Jaime J. - 2023

Prior research confirms regulators’ concern that special purpose acquisition companies (SPACs) exhibit elevated financial reporting risk (Kim, Park, Peterson, and Wilson 2022). In this study, we explore the auditor’s role in either elevating or reducing SPAC financial reporting risks....

Persistent link: https://www.econbiz.de/10014362104

Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

Persistent link: https://www.econbiz.de/10010250808

Consequences of financial reporting quality on corporate performance : evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88

accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …

Persistent link: https://www.econbiz.de/10010385817