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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Ratnesh Kumar Sharma, Gnana Bharathy, Faezeh Karimi, Anil V. Mishra and Mukesh Prasad
This literature review explores the existing work and practices in applying thematic analysis natural language processing techniques to financial data in cloud environments. This work aims to improve two of the five Vs of the big data system. We used the...
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Ibtihal A. Abed, Nazimah Hussin, Hossam Haddad, Tareq Hammad Almubaydeen and Mostafa A. Ali
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Namakhabwa Charles Indeche , Benedict Alala, Consolata Ngala
Pág. 234 - 242
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
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Supattra Puttinaovarat and Paramate Horkaew
Green space areas are one of the key factors in people?s livelihoods. Their number and size have a significant impact on both the environment and people?s quality of life, including their health. Accordingly, government agencies often rely on information...
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Cornelis T. van der Lugt,Nadia Mans-Kemp
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu...
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Kalu Ogbonnaya AMAH,Michael Chidiebere EKWE
Pág. 225 - 240
The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019. Data were extracted from the annual repor...
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Umair Bhutta, Jéssica Nunes Martins, Mário Nuno Mata, Ali Raza, Rui Miguel Dantas, Anabela Batista Correia and Muhammad Rafiq
Accounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundame...
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