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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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Determination of accounting manipulations in the financial statements using accrual based investment ratios
Gabrić, Dragan - In: Economic review : journal of economics & business 16 (2018) 1, pp. 71-81
The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...
Persistent link: https://www.econbiz.de/10012012596
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Implementation of accrual accounting concept in Indonesian government: is it the true concept?
Ram'dhan, M. Nur; Nurdiono; Evana, Einde; Dewi, Fajar … - In: International journal of trade and global markets 14 (2021) 2, pp. 166-175
Persistent link: https://www.econbiz.de/10012534793
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Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province
Maimunah, Mutiara; Kadir, Syamsurijal Abdul; Bastian, Indra - In: International journal of economics and financial issues … 8 (2018) 6, pp. 119-123
Persistent link: https://www.econbiz.de/10011996007
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The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia
Pajković, Ivana; Redmayne, Nives Botica; Vašiček, Vesna - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 180-198
Persistent link: https://www.econbiz.de/10014487281
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Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra; Roy, Chinmoy - In: Indian journal of corporate governance 16 (2023) 1, pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
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Earnings persistence, accruals and managerial share ownership
Oei, Rosalyn; Ramsay, Alan; Mather, Paul - In: Accounting and finance : journal of the Accounting … 48 (2008) 3, pp. 475-502
Persistent link: https://www.econbiz.de/10003760365
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Earnings and capital management in alternative loan loss provision regulatory regimes
Pérez, Daniel; Salas-Fumás, Vicente; Saurina, Jesús - In: European accounting review 17 (2008) 3, pp. 423-445
Persistent link: https://www.econbiz.de/10003771954
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The relationship between bank risk and earnings management : evidence from Japan
Yasuda, Yukihiro; Okuda, Shin'ya; Konishi, Masaru - In: Review of quantitative finance and accounting 22 (2004) 3, pp. 233-248
Persistent link: https://www.econbiz.de/10002108760
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Empirical evaluation of discretionary accruals models
Garza-Gómez, Xavier - In: International accounting : standards, regulations, and …, (pp. 523-548). 2006
Persistent link: https://www.econbiz.de/10003335849