Blockchain technology and its applications in digital accounting systems: insights from Jordanian context
Purpose The recent progress of digital accounting has significantly affected businesses'
sustainable production process. Businesses generally use digital accounting applications to …
sustainable production process. Businesses generally use digital accounting applications to …
Governmental reforms and earnings management: examining their influence during a crisis
Purpose This paper examines the ability of those governmental reforms adopted in
response to the COVID-19 outbreak to affect earnings management (EM) …
response to the COVID-19 outbreak to affect earnings management (EM) …
[HTML][HTML] Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis
The Financial Accounting Standards Board (FASB) released Accounting Standards
Codification (ASC) 606,“Revenue from Contracts with Customers”, with the aim of enhancing …
Codification (ASC) 606,“Revenue from Contracts with Customers”, with the aim of enhancing …
[PDF][PDF] The effect of financial reporting quality on earnings quality of industrial companies
A Hamour, M Saleh, EA Alnsour… - … and Business Stra tegy …, 2024 - virtusinterpress.org
This study investigates the relationship between financial reporting quality and earnings
quality in Jordanian industrial companies. This paper used a survey-based approach …
quality in Jordanian industrial companies. This paper used a survey-based approach …
Impact of IFRS 15 adoption on performance measurement in healthcare–the case of National Health Service Foundation Trusts
A Tenzer - Cogent Business & Management, 2024 - Taylor & Francis
Abstract The International Financial Reporting Standard (IFRS) 15,'Revenue from Contracts
with Customers', became effective for National Health Service (NHS) bodies from the annual …
with Customers', became effective for National Health Service (NHS) bodies from the annual …
Using Business Intelligence Tools in Accounting Education
This study aimed at surveying the beliefs of academics about the benefits and challenges of
using Power BI as a sample of business intelligence tools in accounting education. A survey …
using Power BI as a sample of business intelligence tools in accounting education. A survey …
Efeitos do CPC 47 no gerenciamento de resultados das empresas listadas na B3
AL Dias, LGS dos Anjos, T de Abreu Costa… - … Federal do Rio …, 2023 - periodicos.ufrn.br
Objetivo: O objetivo do estudo foi analisar os efeitos da adoção do Pronunciamento Técnico
CPC 47 no nível do gerenciamento de resultados das empresas listadas no mercado …
CPC 47 no nível do gerenciamento de resultados das empresas listadas no mercado …
[PDF][PDF] Achieving Sustainable Excellence: Corporate Governance, Environmental Performance, Innovation, and Financial Success
In recent years, increasing focus has been placed on the linked challenges of corporate
governance, environmental performance, and financial success. Corporate governance has …
governance, environmental performance, and financial success. Corporate governance has …
[PDF][PDF] Empirical Evidence About Earnings Management Behaviour Under the Covid-19 Period in Algerian Companies
This study explores the influence of the Covid-19 period on earnings management
behaviour (EM) for 150 Algerian companies. The period of study (2018 to 2021) was divided …
behaviour (EM) for 150 Algerian companies. The period of study (2018 to 2021) was divided …
[PDF][PDF] Earnings Management and Going Concern during COVID-19: Evidence from IFRS Context
During COVID-19 pandemic, the going concern assumption became questionable. Firms
was struggling to survive through using different tools such as earnings management. This …
was struggling to survive through using different tools such as earnings management. This …