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10.898  Articles
1 of 1.091 pages  |  10  records  |  more records»
ABSTRACTObjective: this study analyzed which characteristics of companies may be associated with accounting choices at DFC in 565 publicly traded companies in Latin American countries, from 2012 to 2016.Method: this study promotes analysis by estimating t... see more

Objective: To analyze the influence of internal control deficiencies on conservative and opportunistic accounting choices.Method: Objective description, documentary procedures and quantitative approach to the problem. The sample consisted of 63 to 77 comp... see more

Objective: To analyze the influence of internal control deficiencies on conservative and opportunistic accounting choices.Method: Objective description, documentary procedures and quantitative approach to the problem. The sample consisted of 63 to 77 comp... 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

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

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BE... see more

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based... see more

This study aims to analyze the effect of ICT skills and English competencies on career maturity with adversity intelligence as a moderating variable. This study was conducted on accounting pre-service teacher students. The study population is eighty stude... see more

This study investigates the influence of hedonism and gender on liberal accounting actions. This research uses a survey method by using questionnaires. Factor analysis results reveal that three questions of hedonism and four questions of liberal accountin... see more

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