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1دورية أكاديمية
المؤلفون: Dutta, Sunil1 (AUTHOR), Patatoukas, Panos N.1 (AUTHOR) panos@haas.berkeley.edu, Wang, Annika Yu2 (AUTHOR)
المصدر: Journal of Accounting, Auditing & Finance. Jan2024, Vol. 39 Issue 1, p133-159. 27p.
مصطلحات موضوعية: *CORPORATE accounting, *ACCRUAL basis accounting, *CASH flow, *AMORTIZATION, *DEPRECIATION
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2دورية أكاديمية
المؤلفون: Salato, Rui1 (AUTHOR), Gomes, Patrícia2 (AUTHOR), Ferreira, Carlos3 (AUTHOR)
المصدر: Public Money & Management. Jul2024, Vol. 44 Issue 5, p376-388. 13p.
مصطلحات موضوعية: *ACCRUAL basis accounting, *GOVERNMENT accounting, *EMERGING markets, *INVESTORS, *PUBLIC sector, BIBLIOMETRICS, DEVELOPING countries
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3دورية أكاديمية
المؤلفون: Donatella, Pierre1 (AUTHOR), Runesson, Emmeli2 (AUTHOR), Tagesson, Torbjörn3 (AUTHOR)
المصدر: Public Money & Management. Jul2024, Vol. 44 Issue 5, p366-375. 10p.
مصطلحات موضوعية: *EARNINGS management, *ACCRUAL basis accounting, *FINANCIAL statements, *BUDGET, *REFORMS, CITIES & towns
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4دورية أكاديمية
المؤلفون: Rigamonti, Alessandro Paolo1 (AUTHOR), Greco, Giulio1 (AUTHOR) giulio.greco@unipi.it, Pierotti, Mariarita2 (AUTHOR), Capocchi, Alessandro3 (AUTHOR)
المصدر: Review of Quantitative Finance & Accounting. May2024, Vol. 62 Issue 4, p1615-1649. 35p.
مصطلحات موضوعية: *EARNINGS management, *ACCRUAL basis accounting, *ECONOMIC policy, *INVESTMENT information, *FINANCIAL statements, *EARNINGS announcements, GOVERNMENT policy on climate change
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5دورية أكاديمية
المؤلفون: Oh, Hyung Il1 (AUTHOR) hioh@kaist.ac.kr, Penman, Stephen2,3 (AUTHOR) shp38@columbia.edu
المصدر: Abacus. Mar2024, Vol. 60 Issue 1, p23-48. 26p.
مصطلحات موضوعية: *ACCRUAL basis accounting, *CASH flow, *FINANCIAL statements
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6دورية أكاديمية
المؤلفون: Bachmann, Rüdiger1
المصدر: ifo Schnelldienst. feb2024, Vol. 77 Issue 2, p21-24. 4p.
مصطلحات موضوعية: *ACCRUAL basis accounting, *ECONOMIC research, *PUBLIC sector, *RESEARCH institutes, *EXPERTISE
الشركة/الكيان: BAYER AG
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7دورية أكاديمية
المؤلفون: Lehmann, Robert, Wollmershäuser, Timo
المصدر: ifo Schnelldienst. feb2024, Vol. 77 Issue 2, p96-101. 6p.
مصطلحات موضوعية: *ACCRUAL basis accounting, *ECONOMIC research, *PUBLIC sector, PRAXIS (Process)
الشركة/الكيان: BAYER AG
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8دورية أكاديمية
المصدر: Contemporary Accounting Research; Mar2024, Vol. 41 Issue 1, p355-390, 36p
مصطلحات موضوعية: INCOME tax, TAX benefits, EARNINGS management, FINANCIAL statements, TAXATION, ACCRUAL basis accounting, ACCOUNTING standards
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9دورية أكاديمية
المؤلفون: Taborda, Daniel1 (AUTHOR) danielgeraldotaborda@gmail.com, Sousa, João2 (AUTHOR) joao_paulo162@hotmail.com
المصدر: Accounting, Economics & Law. Nov2023, Vol. 13 Issue 4, p539-562. 24p.
مصطلحات موضوعية: *ACCRUAL basis accounting, *INHERITANCE & transfer tax, *CORPORATE taxes, *INCOME tax, *TAX auditing, *TAX courts, TAX court decisions
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10دورية أكاديمية
المؤلفون: Pajković, Ivana1 (AUTHOR) ipajkovic@efzg.hr, Botica Redmayne, Nives2 (AUTHOR) N.Redmayne@massey.ac.nz, Vašiček, Vesna3 (AUTHOR) vvasicek@efzg.hr
المصدر: Journal of Public Budgeting, Accounting & Financial Management. 2023, Vol. 35 Issue 6, p180-198. 19p.
مصطلحات موضوعية: *FINANCIAL statements, *ACCRUAL basis accounting, *PUBLIC sector, *BUSINESS revenue, POLITICIANS
مصطلحات جغرافية: CROATIA