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219  Articles
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This paper investigates fairness in writing test scores in terms of candidates who completed a writing test either by hand or typed, on a computer. The data for this large-scale comparability study comprise candidates taking English language writing tests... see more

This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability d... see more

The aim of the paper is to assess the comparability of the structure and content of statements of changes in equity of listed companies and to propose some solutions to increase this comparability. Two research methods were used: literature research and a... see more

The aim of the present study was to investigate the comparability of the mean scores of gifted students on the Jordanian version of the Overexcitabilities Questionnaire OEQII in light of gender. A cluster random sampling technique was used to co... see more

This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability d... see more

Prior studies show that earnings attributes were influenced by characteristics of audit firms hired by clients. Big Four audit firms were reported to have developed working rules to assess accounting standards used by firms in preparing financial reports ... see more

The national statistical institutes face permanently the need to reform andupdate the statistical criteria and instruments for labor market analysis, as well as to adapt international recommendations for measurement. These processespose important challeng... see more

Objective: To identify the impact of the amendments to IAS 16 and IAS 41 on the economic and financial position of Brazilian sugar-energy companies, in the transition period from 2015 to 2017.Method: In a sample of 64 companies, the inverse of the Gray Co... see more

1 of 23 pages  |  10  records  |  more records»