نتایج جستجو برای: financial reporting competitive ness

تعداد نتایج: 322025  

ژورنال: دانش حسابرسی 2022

Internal controls play a vital role in prevention of fraud. Internal controls reduce the opportunities for committing fraud. According to information symmetry theory, internal control disclosure the solution is to examine the role of management accountability.  To investigate the subject, based on the probit regression model the data related to the variables is analyzed the period from 2013 to ...

How to move from national accounting standards to international financial reporting standards has been a challenging issue for countries or institutions that adopt these standards around the world. The purpose of this paper is to identify IFRS requirements for implementation in Iranian banking industry as well as the factors influencing the transition from national accounting standards to Inter...

Journal: :Herald of Ternopil National Economic University 2017

Journal: :Social Science Research Network 2021

This paper examines the effects of financial reporting quality on international trade. First, I conduct country-sector-level analyses and find that a one standard deviation increase in country is associated with increases manufacturing exports imports 4.2 3.5 percent, respectively. Second, exploit regulation change China use administrative firm-level trade data to differences-in-differences ana...

Journal: :international journal of information science and management 0
a. ahmadpour ph.d. university of mazandaran a. bodaghi university of mazandaran

extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...

Journal: :GATR Accounting and Finance Review 2019

Journal: :Revista de Educação e Pesquisa em Contabilidade (REPeC) 2019

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