المؤلفون: Georgiou, Kyriakos¹ (AUTHOR) kgeorgiou@aueb.gr, Yannacopoulos, Athanasios N.¹ (AUTHOR) ayannaco@aueb.gr

المصدر: Journal of Industrial & Management Optimization. Dec2024, Vol. 20 Issue 12, p1-31. 31p.

مصطلحات موضوعية: *ARTIFICIAL neural networks, *INTERNATIONAL Financial Reporting Standards, *CREDIT risk, NUMERICAL solutions to differential equations, DEEP learning

المؤلفون: Bradbury, Michael¹ (AUTHOR), Ghandar, Amir² (AUTHOR), Harding, Noel³ (AUTHOR), Howieson, Bryan⁴ (AUTHOR), Taylor, Stephen⁵ (AUTHOR) stephen.taylor@uts.edu.au

المصدر: Australian Accounting Review. Dec2024, Vol. 34 Issue 4, p366-370. 5p.

مصطلحات موضوعية: *AUDITING standards, *ACCOUNTING standards, *MERGERS & acquisitions, *FINANCIAL statements, SUSTAINABILITY

الشركة/الكيان: FINANCIAL Reporting Council (Great Britain)

المصدر: Accounting Perspectives. Dec2024, Vol. 23 Issue 4, p665-678. 14p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *ELECTRONIC funds transfers, *FINANCIAL statements, *FINANCIAL instruments, *DEFINED benefit pension plans, *GOODWILL (Commerce), ABORIGINAL Canadians, ACCOUNTING students

Alternate Title: Implementation of international financial reporting standard 9, financial instruments, in the insurance industry: Challenges and solutions.

المؤلفون: راحله میرزائی بی¹, علی رحمانی¹ Rahmani@alzahra.ac.ir, لیلی نیاکان², شهناز مشایخ¹

المصدر: Iranian Journal of Insurance Research (IJIR). Winter2025, Vol. 14 Issue 1, p49-66. 18p.

مصطلحات موضوعية: *FINANCIAL instruments, *INTERNATIONAL Financial Reporting Standards, *INSURANCE companies, *FINANCIAL statements, *SECURITIES

المؤلفون: Bierey, Martin¹ (AUTHOR), Schmidt, Martin¹ (AUTHOR) mschmidt@escp.eu, Tokarski, Mateusz¹ (AUTHOR)

المصدر: European Accounting Review. Dec2024, Vol. 33 Issue 5, p1747-1785. 39p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *CREDIT ratings, *BONDS (Finance), *HYBRID securities, *CAPITAL structure, COUNTERPARTY risk

المؤلفون: Chen, Shulin¹ (AUTHOR) cheney.shulin@gmail.com

المصدر: Accounting in Europe. Dec2024, Vol. 21 Issue 3, p273-298. 26p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *INFORMATION resources management, NETWORK governance, SOCIAL network analysis

مصطلحات جغرافية: CHINA

الشركة/الكيان: INTERNATIONAL Accounting Standards Board

المؤلفون: Vatis, Stylianos Efstratios¹ (AUTHOR) svatis@uth.gr, Nerantzidis, Michail^1,2 (AUTHOR) nerantzidismike@uth.gr, Drogalas, George³ (AUTHOR) drogalas@uom.edu.gr, Chytis, Evangelos⁴ (AUTHOR) ehytis@uoi.gr

المصدر: Journal of Accounting Literature. 2025, Vol. 47 Issue 1, p51-74. 24p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *EARNINGS management, BIBLIOMETRICS, EVIDENCE gaps, SCIENTIFIC community

Alternate Title: El papel del isomorfismo institucional para explicar la adopción voluntaria de las NIIF.

المؤلفون: Giner, Begoña¹ egona.giner@uv.es, Merello, Paloma¹, MihoNakamura², Pardo, Francisca¹

المصدر: Revista de Contabilidad - Spanish Accounting Review. ene-jun2025, Vol. 28 Issue 1, p18-31. 14p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *INSTITUTIONAL isomorphism, *DECISION making, ISOMORPHISM (Mathematics), LOGISTIC regression analysis

مصطلحات جغرافية: JAPAN

المؤلفون: Berridge, Rob¹, Zubillaga, Jay²

المصدر: Corporate Governance Advisor. Jan/Feb2025, Vol. 33 Issue 1, p6-13. 8p.

مصطلحات موضوعية: *CORPORATE directors, *INTERNATIONAL Financial Reporting Standards, *GREENHOUSE gas mitigation, *AUDITED financial statements, *INVESTORS, *AUDIT committees, *TASK forces, SUSTAINABLE development reporting

المؤلفون: Molina Sánchez, Horacio¹

المصدر: Técnica Contable y Financiera. jan2025, Issue 81, p118-129. 12p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *HUMAN capital, *CASH flow, *SMALL business, FLOW measurement

المؤلفون: Molina Sánchez, Horacio¹

المصدر: Técnica Contable y Financiera. dec2024, Issue 80, p128-1393. 1266p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *MERGERS & acquisitions, *FINANCIAL instruments, *PURCHASING contracts, *INTANGIBLE property, *ENVIRONMENTAL economics, NATURAL capital

المؤلفون: Barroso, Carlos¹

المصدر: Técnica Contable y Financiera. dec2024, Issue 80, p112-127. 16p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *ACCOUNTING policies, *LEASES, *ACCOUNTING standards, FORGIVENESS

المؤلفون: Islam, Manirul

Thesis Advisors: Slof, Eric John

المصدر: TDX (Tesis Doctorals en Xarxa)

مصطلحات موضوعية: Qualitat de la funció d'auditoria interna, Calidad de la función de auditoría interna, Internal audit function quality, Qualitat del comitè d'auditoria, Calidad del comité de auditoría, Audit committee quality, Qualitat dels informes financers, Calidad de la información financiera, Financial reporting quality, Ciències Socials

وصف الملف: application/pdf

URL الوصول: http://hdl.handle.net/10803/690776

المؤلفون: Chand, Parmod¹ (AUTHOR) parmod.chand@mq.edu.au, Leung, Philomena¹ (AUTHOR) philomena.leung@mq.edu.au, Martinov-Bennie, Nonna¹ (AUTHOR) nonna.martinov-bennie@mq.edu.au, Carey, Peter² (AUTHOR) p.carey@deakin.edu.au

المصدر: Managerial Auditing Journal. 2024, Vol. 39 Issue 6, p587-602. 16p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *AMBIGUITY tolerance, *REVENUE accounting, *FINANCIAL statements, PERSONALITY

المؤلفون: Melgarejo, Mauricio¹ (AUTHOR) mmelgare@butler.edu

المصدر: Journal of Corporate Accounting & Finance (Wiley). Oct2024, Vol. 35 Issue 4, p238-248. 11p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *FINANCIAL statements, *INTERNATIONAL business enterprises, *ACCOUNTING, *GLOBALIZATION

المؤلفون: Bradbury, Michael Eric¹ (AUTHOR) bradwork2021@gmail.com, Kim, Oksana² (AUTHOR) oksana.kim@mnsu.edu

المصدر: Journal of Applied Accounting Research. 2024, Vol. 25 Issue 5, p995-1015. 21p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *AUDITED financial statements, *INDUSTRIAL concentration, *FINANCIAL statements, *ACCOUNTING standards

مصطلحات جغرافية: RUSSIA

المؤلفون: Arafat, Imam¹ (AUTHOR) imam.arafat@port.ac.uk, Fifield, Suzanne² (AUTHOR) s.g.m.fifield@dundee.ac.uk, Dunne, Theresa² (AUTHOR) t.m.dunne@dundee.ac.uk

المصدر: Journal of Applied Accounting Research. 2024, Vol. 25 Issue 5, p1060-1090. 31p.

مصطلحات موضوعية: *FAIR value accounting, *INTERNATIONAL Financial Reporting Standards, *ACCOUNTING standards, *CHIEF executive officers, *POWER (Social sciences), *FAIR value

المؤلفون: Chau, Ching¹ (AUTHOR) ching.chau@outlook.com

المصدر: Financial Accountability & Management. Nov2024, Vol. 40 Issue 4, p498-519. 22p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *ACCOUNTING, *NEW public management, *FAIR value, *GOVERNMENT accounting, *ACCRUAL basis accounting

People: MACHIAVELLI, Niccolo, 1469-1527

المؤلفون: Zhou, Yu¹ (AUTHOR) yuzhou@gdufe.edu.cn, Liu, Jiaxin² (AUTHOR) jiaxin.liu@morgan.edu, Lei, Dongliang³ (AUTHOR) leid@wpunj.edu

المصدر: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2024, Vol. 22 Issue 4, p917-941. 25p.

مصطلحات موضوعية: *ACCOUNTING standards, *INTERNATIONAL Financial Reporting Standards, *FINANCIAL statements, *AUDIT trails, *AUDITING fees

المؤلفون: Eldaly, Mohamed Khaled¹ (AUTHOR) M.K.Eldaly@bradford.ac.uk, Elamer, Ahmed A.² (AUTHOR) dyzhang@xaut.edu.cn, Abdel-Kader, Magdy³ (AUTHOR) magdy.abdel-kader@foc.cu.edu.eg

المصدر: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2024, Vol. 22 Issue 4, p1039-1061. 23p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *EMERGING markets, *SENIOR leadership teams, *AUDITING standards, *FOREIGN investments, *AUDITORS, *AUDITING, *ACCOUNTING standards

مصطلحات جغرافية: EGYPT