With the purpose of reporting high-quality, transparent, and comparable information in
financial statements, there is a strong, visible trend towards the implementation and use of …

ABSTRACT The work of Geert Hofstede and SJ Gray has provided a framework for many
studies of the potential impact of cultural values on accounting in various countries. This …

Nowadays many accounting standard setters want to move towards the relevance of fair
value than reliability of historical value even accounting information has to maintain them in …

Control is the last but not the least important function in the organization's management
chain. Without its presence, it would not be possible to create a realistic picture of the results …

Com a transformação digital, os bancos de retalho automatizam cada vez mais as
interações com clientes, reduzindo a componente humana. No entanto, o seu o volume de …

Przedmiot monografii stanowią udostępniane w formie raportów bieżących przez emitentów
notowanych na głównym rynku GPW informacje dotyczące dokonania odpisu z tytułu utraty …

Many research tested the value-relevance and value-reliability of earnings (Finger 1994;
Kross & Kim 2005; Altamuro et al., 2005; Bandyopadhyay et al., 2010; Lee & Yoon 2012) …

Na rynek kapitałowy każdego dnia napływają setki różnego rodzaju informacji. Część z nich
dotyczy ogólnoekonomicznych aspektów gospodarki, inne wprowadzanych zmian z zakresu …

Abstract Although International Financial Reporting Standards (IFRS) have clearly emerged
as the preferred global accounting standard, previous studies of IFRS have mainly focused …

Penelitian ini bertujuan untuk mengetahui apakah koperasi simpan pinjam mitra sejati
(Sahbat UKM) Malang secara umum sudah menerapkan PSAK 50 dan 55 (revisi 2006) …