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59.723  Articles
1 of 5.973 pages  |  10  records  |  more records»
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company’s financial performa... see more

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utili... see more

The purpose of this research is to prove whether companies that commit accounting fraud with those who do not commit accounting fraud have significantly different ratio values using two accounting fraud detection models namely Beneish M-Score and Altman Z... see more

AbstractA key problem in estimating the cost of capital for an unlisted company has been the determination of its beta coefficient. Market prices for such companies are not available, therefore the traditional regression methods for estimation are not pos... see more

Stock price index is the most common starting point for investors when buying shares, but either shows the general trend of the stock market turnover. Stock price fluctuation is normal in current economic conditions, because stock price reflects all the f... see more

This research investigated the relevance of information related to proven reserves of oil and accounting information (net income and book value) in the valuation of global oil companies. Regressions were applied considering the technique of Panel Data on ... see more

The paper aims to contribute to the debate about the emergence and development of management accounting in Europe by presenting an example of management accounting in Spain in the second half of the eighteenth century. The paper deepens the case of an ind... see more

This research is a comparative study to find differences in the effectiveness of computer-based accounting information systems on LPD Indigenous Village Mengwi with LPD Desa Adat Pecatu. Variables used to compare the efficacy is eight variables: data secu... see more

Os objetivos desta pesquisa foram caracterizar a variabilidade temporal e espacial da qualidade da água em um trecho do rio Itanhém afetado pela urbanização e avaliar a relação entre a qualidade da água e o uso do solo. Foram coletadas amostras de água en... see more

1 of 5.973 pages  |  10  records  |  more records»