Determinants of corporate cash holdings: evidence from the emerging market of Turkey
This study analyses the factors that might explain the level of corporate cash holdings in a
broad sample of Turkish-listed nonfinancial firms over the period 1997 to 2011. The …
broad sample of Turkish-listed nonfinancial firms over the period 1997 to 2011. The …
[PDF][PDF] IFRS implementation and studies in Turkey
CK Balsari, S Varan - Accounting and Management Information …, 2014 - researchgate.net
The development of accounting system and practices in a country is a reflection of its
economic development as well as legislative process. Turkey has not been an exception. Its …
economic development as well as legislative process. Turkey has not been an exception. Its …
The macroeconomic determinants of the adoption of IFRS for SMEs: Los Determinantes macroeconómicos en la adopción de las IFRS para las pymes
CAF Pais, ALM Bonito - Revista de Contabilidad-Spanish Accounting …, 2018 - revistas.um.es
Las pequeñas y medianas empresas (pymes) representan más del 95% de las empresas
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …
Otomatisasi pencatatan akuntansi pada UMKM
BN Achadiyah - Jurnal Akuntansi Multiparadigma, 2019 - jamal.ub.ac.id
Otomatisasi Pencatatan Akuntansi pada UMKM. Studi ini bertujuan untuk mengembangkan
dan menerapkan software pada UMKM berdasarkan kebutuhan. Studi ini menggunakan …
dan menerapkan software pada UMKM berdasarkan kebutuhan. Studi ini menggunakan …
Impact of the accounting information system on corporate governance: Evidence from Turkish non-listed companies
Corporate scandals in the early 2000s have demonstrated how accounting and auditing
failures, together with the abuses of managers have the ability to create major problems. In …
failures, together with the abuses of managers have the ability to create major problems. In …
Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation”
N Mintchik, S Moehrle, J Reynolds-Moehrle - Journal of International …, 2024 - Elsevier
In this paper we summarize International Accounting-related research published in
Research in Accounting Regulation (RAR). RAR was a peer-reviewed academic accounting …
Research in Accounting Regulation (RAR). RAR was a peer-reviewed academic accounting …
IFRS for SMEs adoption, corporate governance, and quality of financial statements: Evidence from Dominican Republic and El Salvador
N Sassi, S Damak-Ayadi - Journal of Accounting in Emerging …, 2023 - emerald.com
Purpose The purpose of this study is to examine the indirect relationship between the
mandatory adoption of International Financial Reporting Standards for small and medium …
mandatory adoption of International Financial Reporting Standards for small and medium …
The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
PG Santos, F Albuquerque, MAB Rodrigues, AI Morais - Sustainability, 2022 - mdpi.com
This paper investigates the variables that may explain the views of stakeholders regarding
the need for a simplified non-financial reporting (NFR) standard for small and medium-sized …
the need for a simplified non-financial reporting (NFR) standard for small and medium-sized …
IFRS adoption in ASEAN countries: Perceptions of professional accountants from Singapore, Malaysia and Indonesia
Purpose The purpose of this paper is to examine the perceptions of professional
accountants from three countries from the Association of South East Asian Nations (ASEAN) …
accountants from three countries from the Association of South East Asian Nations (ASEAN) …
Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study
M Nurunnabi - Research in Accounting Regulation, 2018 - Elsevier
In response to a current lack of research in the Middle East, this study aims to critically
evaluate the perceived costs and benefits associated with the adoption of International …
evaluate the perceived costs and benefits associated with the adoption of International …