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Accounting Regulation for Nonprofit Organizations in Italy and Spain : Towards an European Perspective
Travaglini, Claudio - 2014
The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting regulation for nonprofit entities in Italy...
Persistent link: https://www.econbiz.de/10012709177
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The relationship between cost system functionality, management accounting practices, and hospital performance
Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236
costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … data was collected using a questionnaire survey carried out among chief accountants and hospital managers in Polish and … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …
Persistent link: https://www.econbiz.de/10012490394
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Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://www.econbiz.de/10012603984
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Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects
Florou, Annita - 2020
We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...
Persistent link: https://www.econbiz.de/10012854900
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IFRS Adoption and Financial Reporting Quality : A Review of Evidences in Different Jurisdictions
Nijam, Habeeb Mohamed - 2016
Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences. There are however contradicting evidences disproving...
Persistent link: https://www.econbiz.de/10012987049
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Reporting Accountant Appointments and Accounting Restatements : Evidence From UK Private Companies
Clatworthy, Mark; Peel, Michael J. - 2021
In recent years, regulators have exempted an increasing number of companies from the requirement to appoint auditors, yet little is known about the role of the accounting profession in preparing and validating the financial statements of unaudited companies. In this paper, we examine empirically...
Persistent link: https://www.econbiz.de/10013246437
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Verification pocedures and financial reporting quality : the positive effects of negative assurance reviews
Badertscher, Brad A.; Kim, Jaewoon; Kinney, William; … - 2018
Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based primarily on analytical procedures and inquiries? The answer is important because independent verification cost-effectiveness is being challenged globally and recent advances...
Persistent link: https://www.econbiz.de/10011800523
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Archiving, Keeping Records and Financial Accounting Documents
Dumitru, Aurelia - 2016
The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account...
Persistent link: https://www.econbiz.de/10012998223
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Financial Reporting and Disclosure Practices in China
Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023
We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U.S. firms (i.e., Graham, Harvey, and Rajgopal, 2005; Dichev, Graham, Harvey, and Rajgopal, 2013). Comparing earnings features, motives to manage and smooth earnings, and voluntary...
Persistent link: https://www.econbiz.de/10014351133
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Structural Framework of Environmental Accounting : A Conceptual Analysis of Global Reporting Initiatives (GRIs)
Acharya, Parameshwar - 2020
The present paper discusses the role Global Reporting Initiatives in providing the structural framework for environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and also explains how harmonisation of environmental accounting...
Persistent link: https://www.econbiz.de/10012831166