المؤلفون: Giordano-Spring, Sophie, Larrinaga, Carlos, Rivière-Giordano, Géraldine

المصدر: Accounting, Auditing & Accountability Journal, 2024, Vol. 37, Issue 9, pp. 216-247.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/AAAJ-07-2022-5946

المؤلفون: José Luis Ucieda Blanco, Beatriz Santos Cabalgante, Domi Romero Fúnez

المصدر: Revista de Contabilidad: Spanish Accounting Review, Vol 28, Iss 1 (2025)

مصطلحات موضوعية: National Standard Setters, Accounting regulation, Accounting standards, Institutional differences, Harmonization., Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://revistas.um.es/rcsar/article/view/437971; https://doaj.org/toc/1138-4891; https://doaj.org/toc/1988-4672

URL الوصول: https://doaj.org/article/3a16e6d49540489a9c9ac8b9d1822a3e

المؤلفون: Orzikh, Yurii, 1985

المصدر: Proceedings from the First Annual International FIRE CONFERENCE 10th–11th of November 2022, Örebro University, Sweden. :153-176

مصطلحات موضوعية: accounting regulation, financial reporting, IFRS, digitalization, Ukraine

وصف الملف: electronic

URL الوصول: https://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-108482
https://oru.diva-portal.org/smash/get/diva2:1799640/FULLTEXT01.pdf

المؤلفون: Debarati Basu

المصدر: American Business Review, Vol 27, Iss 1, Pp 221-243 (2024)

مصطلحات موضوعية: financial reporting quality, private firms, accounting regulation, emerging markets, information asymmetry, concentrated ownership, Business, HF5001-6182

وصف الملف: electronic resource

Relation: https://digitalcommons.newhaven.edu/americanbusinessreview/vol27/iss1/8/; https://doaj.org/toc/2689-8810

URL الوصول: https://doaj.org/article/139d3a1f55574bde973aae1fbc7b61c9

المؤلفون: S. V. Asriev

المصدر: Вестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 3, Pp 134-141 (2024)

مصطلحات موضوعية: bookkeeping method, accounting regulation, estimation, calculation, account ting digitalization, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://vest.rea.ru/jour/article/view/1978; https://doaj.org/toc/2413-2829; https://doaj.org/toc/2587-9251

URL الوصول: https://doaj.org/article/fd2575e2737946e4b2e6eb6737885272

المؤلفون: Barhamzaid, Zuhair

المصدر: Accounting Research Journal, 2023, Vol. 36, Issue 1, pp. 92-105.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/ARJ-08-2022-0185

المؤلفون: Hartwig, Fredrik, Hansson, Emil, Nielsen, Linn, Sörqvist, Patrik

المصدر: Journal of Financial Regulation and Compliance, 2023, Vol. 31, Issue 3, pp. 379-396.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JFRC-03-2022-0040

المؤلفون: Giordano Spring, Sophie, Larrinaga González, Carlos, Rivière Giordano, Géraldine

مصطلحات موضوعية: Accounting for emission rights, Carbon accounting, Pollutant pricing mechanisms, Emission trading schemes, Field-configuring events, Accounting regulation, IFRS, EFRAG, Comercio, Contaminación, Economía, Commerce, Pollution, Economics

جغرافية الموضوع: start=2019, end=2021

Time: Montpellier (France), Burgos (Spain)

وصف الملف: text/plain; application/pdf

Relation: info:eu-repo/grantAgreement/Junta de Castilla y León//BU029P23//Contabilidad socio-ecológica y stewardship empresarial/; http://hdl.handle.net/10259/9161

الاتاحة: http://hdl.handle.net/10259/9161
https://doi.org/10.36443/10259/9161

المؤلفون: Lambertsen, Nikolaj Niebuhr

المصدر: Lambertsen , N N 2024 , ' Manipulation and obfuscation of financial reports ' , Journal of Business Finance & Accounting , vol. 51 , no. 1-2 , pp. 276-296 . https://doi.org/10.1111/jbfa.12693

مصطلحات موضوعية: accounting regulation, bounded rationality, earnings management, extrapolation, financial reporting, obfuscation, price efficiency, sample-based reasoning, signaling, strategic reporting

Relation: https://pure.au.dk/portal/en/publications/83acb6ce-f030-4d5e-91fc-97e40aad92e7

الاتاحة: https://pure.au.dk/portal/en/publications/83acb6ce-f030-4d5e-91fc-97e40aad92e7
https://doi.org/10.1111/jbfa.12693

المؤلفون: Teodora Viorica FĂRCAȘ, Paula Ramona RĂCHIŞAN, Sorin Romulus BERINDE, Adrian GROŞANU

المصدر: Studia Universitatis Babeş-Bolyai Negotia, Vol 68, Iss 4 (2023)

مصطلحات موضوعية: accounting profession, accounting regulation, genesis, communism period, Romania, Business, HF5001-6182

وصف الملف: electronic resource

Relation: http://193.231.18.162/index.php/subbnegotia/article/view/6800; https://doaj.org/toc/2065-9636

URL الوصول: https://doaj.org/article/8a8318eae2e446bdbe9ebfda3770542d

المؤلفون: Gómez Restrepo, Carlos Arturo

المصدر: Revista Activos; Vol. 15 No. 28 (2017); 83-87 ; Revista Activos; Vol. 15 Núm. 28 (2017); 83-87 ; Revista Activos; v. 15 n. 28 (2017); 83-87 ; 2500-5278 ; 0124-5805

مصطلحات موضوعية: Accounting education, accounting regulation, critical thinking, accounting

وصف الملف: application/pdf

Relation: https://revistas.usantotomas.edu.co/index.php/activos/article/view/4927/pdf; https://revistas.usantotomas.edu.co/index.php/activos/article/view/4927; http://hdl.handle.net/11634/59277

الاتاحة: http://hdl.handle.net/11634/59277
https://revistas.usantotomas.edu.co/index.php/activos/article/view/4927

المؤلفون: N. K. Rozhkova, U. Yu. Blinova

المصدر: Управление, Vol 10, Iss 4, Pp 78-83 (2023)

مصطلحات موضوعية: digital economy, accounting, accounting system, concept of accounting, accounting regulation, Management. Industrial management, HD28-70

وصف الملف: electronic resource

Relation: https://upravlenie.guu.ru/jour/article/view/572; https://doaj.org/toc/2309-3633; https://doaj.org/toc/2713-1645

URL الوصول: https://doaj.org/article/3cd4c0e4bd0643f4b39dadcab8207885

المؤلفون: Nutman, Naailah, Isa, Khadijah, Yussof, Salwa Hana

المصدر: International Journal of Law and Management, 2021, Vol. 64, Issue 2, pp. 150-167.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/IJLMA-02-2021-0046

المؤلفون: Ramassa, Paola, Leoni, Giulia

المصدر: Accounting, Auditing & Accountability Journal, 2021, Vol. 35, Issue 7, pp. 1598-1624.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/AAAJ-10-2020-4968

المؤلفون: Haapamäki, Elina

المصدر: Managerial Auditing Journal, 2022, Vol. 37, Issue 3, pp. 336-357.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/MAJ-10-2020-2864

المؤلفون: Bakr, Sara Abdullah, Napier, Christopher J.

المصدر: Journal of Economic and Administrative Sciences, 2020, Vol. 38, Issue 1, pp. 18-40.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JEAS-08-2018-0094

المؤلفون: Munive Avendaño , Mario Enrique

المصدر: Criterio Libre; Vol. 21 Núm. 39 (2023); e3011260 ; 2323-0886 ; 1900-0642

مصطلحات موضوعية: estandarización, políticas contables, recursos minerales, regulación contable, sector minero, accounting policies, accounting regulation, mineral resources, mining sector, standardization, normalização, políticas contabilísticas, recursos minerais, regulamentação contabilística, sector mineiro, normalisation, politiques comptables, ressources minérales, réglementation comptable, secteur minier

وصف الملف: application/pdf; text/xml

Relation: https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/11260/11007; https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/11260/11006; https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/11260

الاتاحة: https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/11260
https://doi.org/10.18041/1900-0642/criteriolibre.2023v21n39.11260

المؤلفون: Herly, Marie, Lambertsen, Nikolaj Niebuhr

المصدر: Herly , M & Lambertsen , N N 2023 , ' Restatement costs and reporting bias ' , Journal of Business Finance & Accounting , vol. 50 , no. 1-2 , pp. 91-117 . https://doi.org/10.1111/jbfa.12615

مصطلحات موضوعية: accounting regulation, accruals quality, fraud, incentives, managerial learning, reporting, reporting bias, restatement costs, restatements, signaling

وصف الملف: application/pdf

الاتاحة: https://pure.au.dk/portal/en/publications/2c31a70c-c678-465d-a51b-c8f22e9bcd33
https://doi.org/10.1111/jbfa.12615
https://pure.au.dk/ws/files/407014335/Business_Fin_Account_-_2022_-_Herly_-_Restatement_costs_and_reporting_bias.pdf
http://www.scopus.com/inward/record.url?scp=85130546467&partnerID=8YFLogxK

المؤلفون: Patiño Jacinto, Ruth Alejandra, Melgarejo Molina, Zuray Andrea, Valero Zapata, Gloria Milena, Plata Becerra, María Teresa

المصدر: Contabilidad y Negocios; Vol. 18 Núm. 36 (2023); 57-86 ; 2221-724X ; 1992-1896

مصطلحات موضوعية: Accounting, SMEs, IFRS for SMEs, Accounting regulation, Contabilidad, Pymes, NIIF para las pymes, Regulación contable, Contabilidade, PMEs, PMEs IFRS, Regulamentação contábil

وصف الملف: application/pdf

Relation: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/27359/26000; http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/27359

الاتاحة: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/27359
https://doi.org/10.18800/contabilidad.202302.001

المؤلفون: Teodora PASERE

المصدر: Journal of Public Administration, Finance and Law, Vol 10, Iss 21, Pp 52-59 (2021)

مصطلحات موضوعية: conforming accounting regulation, Law, Law in general. Comparative and uniform law. Jurisprudence, K1-7720, Social Sciences, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.jopafl.com/uploads/issue21/CONTROVERSIES_REGARDING_THE_INTERPRETATION_OF_THE_EXCHANGE_RATE_REGULATION_IN_THE_MEAT_PRODUCTION_ACTIVITY.pdf; https://doaj.org/toc/2285-2204; https://doaj.org/toc/2285-3499

URL الوصول: https://doaj.org/article/9e404f73f11e4736932ff347cf79bd63