ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Administration - Business
Social Sciences
Education
Research
Architecture and Urbanism
Technology
Religion
Law
History
all records (73)

Languages
English
Spanish
Portuguese
German
French

Countries
Indonesia
USA
Brazil
South Africa
Spain
Argentina
Italy
Romania
Germany
Ukraine
all records (75)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
54.095  Articles
1 of 5.411 pages  |  10  records  |  more records»
AbstractEven though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon ... see more

The study aims to examine factors impact on financial performance through sustainability reporting.  The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from annual report ... see more

The study aims to examine factors impact on financial performance through sustainability reporting.  The research sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016 from the financial, mining, and manufactur... see more

The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This pape... see more

Sesuai dengan Undang-Undang nomor 1 tahun 2004 tentang keuangan Negara dan Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara serta Peraturan Pemerintah nomor 10 tahun 2010 tentang Standar akuntansi Pemerintahan, Pemerintah Pusat diharuskan me... see more

Purpose: Integrated reporting is a process founded on integrated thinking, with the aim of issuing periodic integrated reports by firms about value creation over time. This study investigates the effect of board attributes (independence, diligence, and si... see more

AbstractReporting on performance was legislatively established in South Africa in terms of the Public Finance Management Act, Act 1 of 1999, section 40 (3)(a). The auditing of the reported information was legislated in the Public Audit Act, Act 25 of 2004... see more

AbstractThe developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process.... see more

AbstractIn order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found th... see more

1 of 5.411 pages  |  10  records  |  more records»