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381.909  Articles
1 of 38.192 pages  |  10  records  |  more records»
Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framewo... see more

This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of res... see more

The  objective  of  this  research  is  to  examine  the  factors  that  influence  information  value  of  local  government  financial  reporting.  Informatio... see more

Objectives: The purpose of this study is to analyze the determinants of the disclosure of Islamic Social Reporting in Islamic banks in IndonesiaMethodology: The population in this study are Islamic banks in Indonesia which amounted to 14 (fourteen) in tot... see more

The object of research is theoretical and practical aspects of the formation of management reporting and the problematic issues of preventing accounting distortions in clusters. The question of assessing the quality of accounting information in particular... see more

AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the ar... see more

The object of research is theoretical and practical aspects of the formation of management reporting and the problematic issues of preventing accounting distortions in clusters. The question of assessing the quality of accounting information in particular... see more

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, oppor... see more

Regional autonomy allows regions to hold the authority to manage their own regions. It also raises the responsibility that must be fulfilled by the regional government, namely financial reporting as a means of accountability. Reliability and timeliness ar... see more

1 of 38.192 pages  |  10  records  |  more records»