The definition of «capital» as an economic and accounting category

O Butkova - E3S Web of Conferences, 2020 - e3s-conferences.org
The definition of «capital» has attracted and continues to attract the attention of researchers
of the international scientific community, since any economic entity revolving in the …

The Impact of of Accounting Information on Stock Returns–Integrative Literature Review

MA Alshaikh - Advancement in Management and …, 2022 - ejournal.lincolnrpl.org
The literature review provides an integrative (and occasionally critical) review and
evaluation of relevant literature. This is mostly done by putting this study in the context of …

Accounting and analytical system of capital formation for agricultural enterprises in the context of anti-crisis management

O Butkova - E3S Web of Conferences, 2020 - e3s-conferences.org
The article studies the accounting and analytical capital system, since any economic entity
must have a certain capital and clearly understand for what purposes it should be directed …

Influence of Earnings Quality Dimensions on the Perception of Earnings Quality: An Empirical Application of Composite PLS Using Archival Data

M Cano-Rodríguez, A Licerán-Gutiérrez - Partial Least Squares Path …, 2023 - Springer
Despite the fact that empirical research on earnings quality (EQ) has used a wide range of
earnings properties that are expected to be related to EQ, research on how these properties …

Market Consequences and Real Earnings Management: Empirical Study in Indonesia

GR Ramadan, MN Alim, P Prasetyono… - Asia Pacific Fraud …, 2022 - apfjournal.or.id
This research examined the consequences of real earnings management. We analyzed real
earnings management's effects on two aspects of investment: capital market and earnings …

[PDF][PDF] Investors' Responses on SOE's Liquidity Risk Disclosures: Case of Indonesia.

I Geraldina - Jurnal Akuntansi dan Keuangan, 2021 - repository.ibs.ac.id
This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed
state-owned enterprises after Indonesia Statement of Financial Accounting Standard …

Análise da relação entre o uso do valor justo ea acurácia da previsão de lucro emitida pelos analistas financeiros

MS Moraes - 2022 - teses.usp.br
No contexto da relevância do mercado de capitais para o desenvolvimento e crescimento
dos países, o objetivo da pesquisa foi inspecionar a relação entre o uso do valor justo e a …

The value relevance of business model disclosure quality and scope of 4IR disclosure in integrated reports

AR Sukhari - 2023 - search.proquest.com
Increased non-financial disclosure has made it essential for researchers to develop new
ways of measuring the quality of non-financial disclosure. This thesis aimed to develop new …

[PDF][PDF] Analysis of Accounting-Based Measures of Expected Returns: A Study of Private SME In Kurdistan

BY Sabir, KS Qader, PA Hamza, B Ali, SS Ismeal… - 2021 - academia.edu
The research is going a novel route by investigating whether investors project previous
performance into the future in order to come up with their estimates about future stock …