accounting reform
Effects of the Spanish Accounting Reform on the Economic and Financial Structure, and the Performance of Listed Companies
... Panel A of Table 4 reports the results of the economic structure model. We can observe that POST has a significantly negative effect on PPE_ASS, while it is not significant for LNASS and FIN_ASS. Results are interpreted ...
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Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework
... the accounting reform has only been examined from the sole perspective of accounting function and financial staff, and may thus exhibit a bias, as it may offer valid but only partial interpretations ...
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The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants
... this accounting reform, as there are studies analyzing the effects of the adoption of IFRS (Preiato, Brown, and Tarca 2015) and the implications for the accounting profession (Carmona and Trombetta, ...
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Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence
... an accounting and management reform in the Greek NHS and examined its diffusion ...accrual accounting system, our findings, based on a sample of 54 public hospitals, indicate that the adoption rate ...
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Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
... governmental accounting reform has often been the first step of government reform and that is why it can be considered as an important condition and prerequisite for the success of other consequent ...
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New Achievements of Government Accounting Reform in China—“Governmental Accounting Standards—Basic Standards”
... Government accounting reform in any country can accomplish smoothly without legal support and ...government accounting reform, related bills are cornerstone of successful implementa- tion of ...
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Accounting Reform in UK: Hard Road to Travel but yet Possible Motivation for Czech Armed Forces
... new accounting system, which would allow for maximizing effectiveness in the defence resource allocation and minimizing ...previous accounting system (which was focused on receipts and expenditures), RAB ...
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Empirical study of accounting practices:creative accounting
... creative accounting by ‘fudging’ the accounts is attributed to the flexibility provided by the accounting ...Creative accounting has led to a number of recent accounting scandals, and many ...
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A Study on the Role of Audit Functions on Creative Accounting Practices
... creative accounting in negative sense with the help of creative accounting methods adopted by Enron Company and Satyam Computers, which led to the collapse of both of ...creative accounting. He found ...
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ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS
... the accounting and tax accounting derives from the right of the taxpayer to determine the income and expenses on the basis of two ways: either as payment or either according to transportation of goods, work ...
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Integrated arts curriculum: an interdisciplinary approach
... curriculum reform that focused on the exploitation of connections between discipline ...of reform was not always straightforward, required extensive staff development time and challenged many previously ...
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Success of Forensic accounting over traditional auditing
... Forensic accounting is the practice of utilizing accounting, auditing, and investigative skills to assist in legal ...forensic accounting is an essential tool for uncovering or inquiry of financial ...
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Accounting Firm Customer Satisfaction Survey
... The last statement of the survey questionnaire was: The development of new technologies has a significant impact on the quality of accounting services and customer satisfaction. Here too, the majority of ...
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Understanding, predicting and influencing business students' accounting career choice
... While accounting faculty are best suited to developing students’ skills and abilities necessary for an accounting career, professional accountants have an advantage when it conies to describing the nature, ...
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Rethinking the Age of Reform: Britain 1780 1850
... moral reform, restoration and innovation, mark the differences in Mary Wollstonecraft’s and Hannah More’s understanding of the reform of gender relations and its place in national regeneration? Kathryn ...
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The welfare analysis of rice pricing policies using household data for Indonesia
... behavioral consistency and the making of interpersonal comparisons of welfare when household specific circumstances vary. Building on recent advances in empirical tax reform analysis, an equivalent income function ...
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Accounting research in China: commemorating the 40th anniversary of reform and opening up
... value accounting (Mao and Dai 2009), stock options, seasoned equity offerings, tax avoidance incentives, insider sales, government subsidies, CEO turnover, performance commitment contracts (Hou et ...
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Performance Characteristics of the 10hp Induction Machine
... electronic accounting, a term used to describe an accounting system that relies on computer technology for capturing and processing financial data in ...fact, accounting systems are responsible for ...
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The Approach of the Accounting Information throught the Prism of Managerial Accounting
... must be drawn up by the accounting officer of the management and should meet the needs of the application of the method of calculation is chosen. According to the specified laws, symbolising and use the management ...
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Ignorance is bliss: Should a pension reform be announced?
... Santoro (2006) studied the effects of the early announcement of a rise in pension age and minimal working period needed to qualify for public pensions in Italy. She found that many eligible workers chose to retire in the ...
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