نتایج جستجو برای: financial reporting reliability
تعداد نتایج: 371988 فیلتر نتایج به سال:
I develop a theory to study the consequences of providing more detailed information rationally inattentive investors. first consider simple data-provision problem and show that adding data or detail in financial statements can make it difficult for investors extract information. Consequently, who have limited information-processing capacity may prefer less also when investors' decisions are com...
This paper developed an Object-Oriented (O-O) approach as an open architecture for financial reporting that is based on the notation Unified Modelling Language (UML) and the Rational Rose® tool. The O-O approach integrated into the financial reporting has interoperable building financial statements that must be available to be included in any economic and financial analysis of a corporation. Th...
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...
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