Narrow search
Showing 1 - 10 of 875
Cover Image
Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …
Persistent link: https://www.econbiz.de/10011552679
Cover Image
Policy uncertainty and real activities manipulation : evidence from Brexit
Makarem, Naser; Singh, Harjinder; Sultana, Nigar; … - In: Review of quantitative finance and accounting 61 (2023) 4, pp. 1415-1440
Persistent link: https://www.econbiz.de/10014424408
Cover Image
Private Equity Fund Valuation Management During Fundraising
Baik, Brian K. - 2022
I investigate whether and how private equity fund managers (GPs) inflate their interim fund valuations (net asset values, or NAVs) during fundraising periods. Specifically, I study the extent to which the GPs inflate NAVs by managing valuation assumptions (e.g., valuation multiples), influencing...
Persistent link: https://www.econbiz.de/10013492053
Cover Image
Window dressing in reported earnings : a comparison of high-tech and low-tech companies
Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264
Persistent link: https://www.econbiz.de/10010403188
Cover Image
Accounting : impact of technology
Rajaratnam, S. - In: Research bulletin / The Institute of Cost Accountants … 45 (2019/2020) 3/4, pp. 1-19
Persistent link: https://www.econbiz.de/10012597659
Cover Image
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Cover Image
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
financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …
Persistent link: https://www.econbiz.de/10014521377
Cover Image
Public accountants' perceptions of the acceptability of earnings management practices through the employment of GAAP in the post-sox period
McEnroe, John E. - In: The journal of applied business research 26 (2010) 1, pp. 59-72
Persistent link: https://www.econbiz.de/10003950719
Cover Image
International Financial Reporting Standards and the quality of financial statement information
Iatridis, George - In: International review of financial analysis 19 (2010) 3, pp. 193-204
Persistent link: https://www.econbiz.de/10008992301
Cover Image
Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844