نتایج جستجو برای: non transparent financial reporting
تعداد نتایج: 1548803 فیلتر نتایج به سال:
چکیده ندارد.
Harmonisation of accounting standards has been an important process in response to globalisation of capital markets. “The globalisation of capital markets and the developments in telecommunications and the internet bring new significance to the need for comparable and transparent financial reporting and require new thinking by companies, investors, creditors and auditors about what financial in...
Non-financial reporting is the basic tool for presenting implementation of sustainability goals (SDGs). This paper investigated current status non-financial standardization in terms small and medium-sized enterprises. The topic has been discussed recent years from perspective large business entities. So far, it only rarely applied to SMEs. will increase significantly coming when such reports al...
introduction: the quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. therefore, managers by manipulating the accruals can affect the quality of financial reports. in this research, a new non-financial element has been considered as manager's ability, and its goal is to investigate the effect of manager's ability on the relationship between t...
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