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Gra?ina Masionyte
Pág. 599 - 607
crucial importance for corporate activity analysis performance and management decision-making.Object of the study ? to establish shortages of information supply in agricultural enterprise performanceanalysis process and to make proposals to address them....
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Swati Mohapatra and Jamini Kanta Pattanayak
The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and u...
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Ali Mahmoud Alrabei
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian So...
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Onong Junus, Iman Harymawan, Mohammad Nasih and Muslich Anshori
This study examines the relationship between politically connected independent commissioners and independent directors regarding the cost of debt. The sample is all companies listed on the Indonesia Stock Exchange for the 2010?2017 period, totaling 327 c...
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Shikhil Munjal,Gurcharan Singh,Palvi Jearth
Pág. 19 - 26
This paper examined the consistency among accounting measures of earnings quality for companies listed on National Stock Exchange 500 over the period 2008 to 2020. Earning is one of the most significant corporate financial information. Any investment cho...
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Md. Tahidur Rahman,Syed Zabid Hossain,Md. Anwarul Haque
Pág. 67 - 75
This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exc...
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Dirar Abdulhameed Altoum Alotaibi,Salah Mahdi Jawad Al-Kawaz,Ali Abdulhassan Abbas
Pág. 76 - 87
The current research aims to study the importance of applying lean accounting technology with its important tools such as (value stream, points box, continuous improvement) and pointing to the role of correct behaviors by the decision maker that helps in...
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Ghada A. Altarawneh and Asma?a Omar Al-Halalmeh
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporat...
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Chang-yeol In, Taeheung Kim and Sambock Park
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, aud...
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Marcel Ausloos
Many still rightly wonder whether accounting numbers affect business value. Basic questions are ?why?? and ?how?? We aim at promoting an objective choice on how optimizing the most suitable valuation methods under a ?value-based management? framework thr...
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