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Analysis of Blockchain Application in the Context of Prevention Accounting Fraud

Sirapanji, Jesy - 2023

In the modern era like today where technological developments are becoming more rapid, many people have used technology in their daily activities. Etymologically, technology comes from the word technologia (Greek), "techno", which means expertise and "logia", which means knowledge. While in...

Persistent link: https://www.econbiz.de/10014349409

The Role of Technology in Transforming Traditional Accounting into Digital Accounting

Hogianto, Marselinus - 2023

of the many technical advancements that are impacting the world of accounting. In order to be able to continue to carry … to calculate and report accounting. More than that, an accountant needs to be fluent in technology, in order to be able …

Persistent link: https://www.econbiz.de/10014349414

Financial Accounting and Self-leadership

Prameswari, Olyvia - 2023

Financial accounting is one area purposeful accounting to present the financial statements of a particular business …

Persistent link: https://www.econbiz.de/10014349445

Analysis of Corporate Financial Statements as a Tool of Financial Management in Modern Conditions

Krylov, Sergey - 2023

The article deals with the author's approach to the analysis of corporate financial statements as a tool of financial management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by universality and relative simplicity, involving...

Persistent link: https://www.econbiz.de/10014349893

Do Chief Accounting Officers Influence Corporate Disclosure?

Wen, He Jennifer; He, Jing; Plumlee, Marlene - 2023

This study explores aspects of chief accounting officers (CAOs), a relatively new corporate executive title that firms …

Persistent link: https://www.econbiz.de/10014350049

A Discussion on the Extent to Which Financial Accounts Should Be Used for Tax Purposes Considering the OECD’s Reliance on the Consolidated Financial Accounts

Bacci, Alessandro - 2023

challenges at the teleological, economic, governmental, administrative, and accounting level …

Persistent link: https://www.econbiz.de/10014350183

The Role of Accounting Standards and Disclosure in Alleviating Corruption : A Cross-country Study

Rahman, Md. Atiqur - 2023

costs, investigates the impact of accounting disclosure and perceived strength of auditing and reporting standards on … two-step System GMM methods, this study finds that both accounting disclosure and perceived strength of accounting and … benefit more from better accounting disclosure and perceived strong standards, but highly corrupt countries do not benefit …

Persistent link: https://www.econbiz.de/10014350243

Properties of Accounting Performance Measures Used in Compensation Contracts

Urcan, Oktay; Yoon, Hayoung - 2023

This paper provides an in-depth look into the properties of accounting numbers used in compensation contracts for S …&P 500 firms from 2006 to 2017. Our data reveal wide variation in the accounting performance metrics used in compensation …

Persistent link: https://www.econbiz.de/10014350396

Hierarchical Bayesian Models in Accounting Research

Chintha, Bullipe; Kallapur, Sanjay - 2023

Accounting parameters such as earnings response coefficients (ERC) are generally heterogeneous across firms. When panel … accounting research …

Persistent link: https://www.econbiz.de/10014350684

Accounting Aspects of Foreign Direct Investment in Russia

Preobragenskaya, Galina; McGee, Robert W. - 2023

already enjoy. Adopting International Accounting Standards (IAS) is seen as one way to overcome this barrier and many …

Persistent link: https://www.econbiz.de/10014350772