Purpose The purpose of this paper is to synthesize insights from existing research on the
disclosure of non-generally accepted accounting principles (GAAP) earnings, from an …

This study uses bibliometric analysis to assess Journal of International Financial
Management & Accounting (JIFMA's) evolution between 1989 and 2021. In this retrospective …

This paper applies dynamic network slacks‐based data envelopment analysis to measure
financial performance based on the interrelationship among investment, financing, and …

This article aims to research the major changes in the Conceptual Framework of Financial
Reporting; to find out the new gaps in the current document; to group the changes into …

Celem badań zaprezentowanych w artykule jest ocena wykorzystania modelu biznesu w
ramach obecnego sprawozdania finansowego i sprawozdania z działalności na przykładzie …

The study suggests practical methods for accounting operations of uncompensated property
receipt complying with the general concept of international financial reporting standards. In …

International Accounting Standard Board (IASB) issued the conceptual framework for
financial reporting (hereafter CF) 2018 in September 2018 for a comprehensive guideline for …

FINANCIAL LITERACY AND PERFORMANCE OF SELECTED SMALL AND MEDIUM
ENTERPRISES IN NYERI COUNTY, KENYA ANTHONY GATHEE KAMAU D53/NYI/ Page 1 …

The primary role of financial managers is to produce accurate financial reporting that shows
financial health. Financial managers may experience negative effects on the financial …

This paper examines the predictive value of other comprehensive income and its disclosure
in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has …