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Accounting for Concessions : An Empirical Analysis of Financial Statements of Italian Listed Companies
Tiscini, Riccardo - 2013
This paper analyses the relation between regulation, accountability and accounting of concession contracts in three major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession contracts also analysing how political forces are...
Persistent link: https://www.econbiz.de/10013090713
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Determinants of firm's innovation : increasing the transparency of financial statements
Zadorozhnyi, Zenovii-Mykhaylo; Ometsinska, Iryna; … - In: Marketing i menedžment innovacij : m&mi (2021) 2, pp. 74-86
Persistent link: https://www.econbiz.de/10013161777
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Accounting policies in corporate governance practice and their impact on the financial position and business performance of company
Raičević, Jelena; Filipov, Jelena - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 12 (2021) 2, pp. 67-74
Persistent link: https://www.econbiz.de/10013167896
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The Impact of Programmed Accounting Analysis (PAA) for the Financial Statements on Qualitative Characteristics of Useful Financial Information
Sabour, Khaled - 2020
The study discussed the impact of programmed accounting analysis (PAA) for the financial statements on qualitative characteristics of useful financial information. The practical study was conducted by an interview with the CEO for accounting information system company, The development in...
Persistent link: https://www.econbiz.de/10012832977
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The Impact of Programmed Accounting Analysis (PAA) for the Financial Statements on Qualitative Characteristics of Useful Financial Information
Elmashharawi, Zaher Hosni - 2020
The study discussed the impact of programmed accounting analysis (PAA) for the financial statements on qualitative characteristics of useful financial information. The practical study was conducted by an interview with the CEO for accounting information system company, The development in...
Persistent link: https://www.econbiz.de/10012836177
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Manipulations of Financial Statements in the Polish Accounting and Role of Financial Audit in Their Detection
Wyrobek, Joanna M. - 2015
PurposeThe purpose of the paper was to investigate the usefulness of external audit of financial statements in detecting manipulation of financial statements in Poland. Design/method/approachThe study analyzes and summarizes common techniques used to manipulate financial statements of Polish...
Persistent link: https://www.econbiz.de/10013017162
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Non-earning management measures of the quality of financial statements
Piechocka-Kaluzna, Agnieszka - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012805002
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Financial statements as the basis for the systematics of risks in the accounting area
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012616139
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Measuring the quality of financial statements after the conversion to IFRS : case of Poland
Piechocka-Kaluzna, Agnieszka - In: Journal of financial studies & research : JFSR 2021 (2021), pp. 1-26
Persistent link: https://www.econbiz.de/10012616866
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Financial statements of a company as an information base for decision-making in a transforming economy
Osadchy, E. A.; Akhmetshin, E. M.; Amirova, E. F.; … - In: European research studies 21 (2018) 2, pp. 339-350
Persistent link: https://www.econbiz.de/10012220199