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Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16
performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … income for a sample of 33 University and Teaching Hospitals Foundation Trusts and finds that the adoption of the new revenue …
Persistent link: https://www.econbiz.de/10014521377
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Measuring earnings quality : evidence from New Zealand
Houqe, Muhammad Nurul; Islam, Tahmin Fatema - In: Corporate board : role, duties & composition; … 7 (2011) 1, pp. 24-32
Persistent link: https://www.econbiz.de/10011373800
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Accounting compliance : an institutional approach to ensure the quality of accounting information of the enterprise
Syrtseva, Svitlana; Cheban, Yuliia - In: Baltic Journal of Economic Studies 7 (2021) 2, pp. 210-218
Persistent link: https://www.econbiz.de/10012587100
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Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
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Assessment of the comparative ability of accounting bases in predicting future cash flows : evidence from Nigeria
Ebiaghan, Orits Frank - In: Trends economics and management 12 (2018) 32, pp. 35-48
Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...
Persistent link: https://www.econbiz.de/10012022234
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Corporate governance, earnings management and the value-relevance of accounting information : evidence from Pakistan
Bin Khidmat, Waqas; Wang, Man; Awan, Sadia - In: International journal of financial engineering 5 (2018) 3, pp. 1-31
Persistent link: https://www.econbiz.de/10011923055
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The impact of financial statement disclosure on conservatism in financial reporting : evidence from Vietnam
Tuan Bach Le - In: International journal of economics and financial issues … 6 (2016) 6, pp. 158-161
Persistent link: https://www.econbiz.de/10011782515
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The impact of IFRS adoption on Saudi Arabia
Tlemsani, Issam; Hashim, Mohamed Ashmel Mohamed; … - In: Journal of Islamic accounting and business research 15 (2024) 3, pp. 519-533
Persistent link: https://www.econbiz.de/10014520181
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CFO overconfidence and conditional accounting conservatism
Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - In: Review of quantitative finance and accounting 62 (2024) 1, pp. 1-37
Persistent link: https://www.econbiz.de/10014502944
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Does regulatory environment affect earnings management in transitional economies? : an empirical examination of the financial reporting quality of cross-listed firms of China and H...
Nnadi, Matthias; Omoteso, Kamil; Yu, Yi - In: Neo-transitional economics, (pp. 245-276). 2015
Persistent link: https://www.econbiz.de/10010511406