نتایج جستجو برای: value accounting

تعداد نتایج: 792488  

Journal: :Accounting, auditing & accountability 2021

Purpose This paper aims to highlight the importance of (public) value(s) and publicness in accounting accountability research. It pinpoints a range issues that scholars need contemplate when reconsidering research practice. Design/methodology/approach The adopts an interdisciplinary literature review associated with conceptual discussion actual future challenges public service considering value...

Journal: :Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 2020

Journal: :Maandblad Voor Accountancy en Bedrijfseconomie 2010

Journal: :Koers - Bulletin for Christian Scholarship 2009

Journal: :Entrepreneurship, Economy and Law 2021

Journal: :Journal of Business Finance & Accounting 2013

Journal: :Jurnal Ilmu Manajemen dan Akuntansi Terapan: JIMAT 2022

This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination earnings for banking companies listed on Indonesia Stock Exchange period 2019 2020. The sample this was 92 companies. sampling method used in by universal with several criteria. data analysis multiple regression analysis. 
 results tests indicate that has corporate earning. also Howe...

2009
John Heaton Deborah Lucas Robert McDonald

Fundamental economic principles provide a rationale for requiring financial institutions to use mark-to-market, or fair value, accounting for financial reporting. The recent turmoil in financial markets, however, has raised questions about whether fair value accounting is exacerbating the problems. In this paper, we review the history and practice of fair value accounting, and summarize the lit...

Journal: :Journal of Accounting and Taxation 2021

This paper reviews the existing and emerging perspectives on fair value accounting (FVA) in context of stewardship function financial reporting. study draws diverse research threads theoretical notions to advance a comprehensive assessment FVA trade-off between decision-usefulness objective. By conducting narrative literature review, authors identify two distinct domains literature: FVA- result...

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