Revistas
Artículos
Publicaciones
Documentos
REVISTA
International Journal of Commerce and Finance
TODAS
Redirigiendo al acceso original de articulo en
15
segundos...
Inicio
/
International Journal of Commerce and Finance
/
Vol: 9 Núm: Vol 9, Par: 0 (PP)
/
Artículo
ARTÍCULO
TITULO
Financial Reporting for Non-Profit Organizations: The Case of Peace Corps Gambia
Ansumana Saidykhan
Necdet Sensoy
Resumen
No disponible
Acceso
PÁGINAS
pp. 40 - 67
NÚMERO
Volumen: 9 Número: Vol 9, Parte: 0 (PP)
MATERIAS
ECONOMÍA
REVISTAS SIMILARES
Research Papers in Economics and Finance
International Journal of Financial Studies
Journal of Economic and Financial Sciences (JEF)
Artículos similares
Management?s Discretionary Assessments of Goodwill Impairments?Evidence from STOXX Europe 600
Acceso
Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
ver más
Revista:
International Journal of Financial Studies
Does the Level of Enforcement Shape the Complexity in Accounting Standards?
Acceso
Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
ver más
Revista:
International Journal of Financial Studies
Integrated reporting: A cross-cutting theoretical view on its use and value
Acceso
Cornelis T. van der Lugt,Nadia Mans-Kemp
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu...
ver más
Revista:
Journal of Economic and Financial Sciences (JEF)
Inward FDI, IFRS Adoption and Institutional Quality: Insights from the MENA Countries
Acceso
Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
ver más
Revista:
International Journal of Financial Studies
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor?s Report
Acceso
Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
ver más
Revista:
International Journal of Financial Studies
Revistas destacadas
Infrastructures
Informed Infraestructure
BiT
Revista de la Construcción
Ver todas las revistas