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Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
(Articles)
Fabio Giulio Grandis
,
Giorgia Mattei
Open Journal of Accounting
Vol.1 No.2
,October 26, 2012
DOI:
10.4236/ojacct.2012.12004
6,914
Downloads
13,319
Views
Citations
International Accounting Standards in the Public Sector: A Comparative Study of Greece and European Countries
(Articles)
Eleni Tsianaka
,
Antonios Stavropoulos
Theoretical Economics Letters
Vol.13 No.4
,August 9, 2023
DOI:
10.4236/tel.2023.134047
172
Downloads
1,318
Views
Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting
(Articles)
Jierong Cheng
Technology and Investment
Vol.6 No.1
,February 16, 2015
DOI:
10.4236/ti.2015.61007
7,292
Downloads
9,008
Views
Citations
Cash Flow Analysis Based on International Accounting Standards (IAS): A Critical Evaluation
(Articles)
Kanellos Toudas
,
Alexandra Goula
,
Marios Menexiadis
,
Paraskevi Boufounou
,
Alexandros Garefalakis
Theoretical Economics Letters
Vol.12 No.5
,October 18, 2022
DOI:
10.4236/tel.2022.125075
192
Downloads
1,583
Views
Citations
The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking
(Articles)
Xing Liu
,
Shasha Cao
American Journal of Industrial and Business Management
Vol.6 No.2
,February 18, 2016
DOI:
10.4236/ajibm.2016.62009
4,270
Downloads
5,468
Views
Citations
Improvement of Corporate Governance Structure and Implementation of Accounting Standards
(Articles)
Jianjun Zou
Open Journal of Social Sciences
Vol.7 No.1
,January 10, 2019
DOI:
10.4236/jss.2019.71004
1,584
Downloads
4,060
Views
Citations
Research on the Reclassification of Financial Assets
(Articles)
Congcong Gou
Open Access Library Journal
Vol.7 No.6
,June 2, 2020
DOI:
10.4236/oalib.1106324
403
Downloads
2,289
Views
Citations
International Experience in Applying Corporate Income Tax Accounting for Viet Nam in an International Integration Context
(Articles)
Dao Tuyet Lan
Open Journal of Social Sciences
Vol.11 No.5
,May 31, 2023
DOI:
10.4236/jss.2023.115033
91
Downloads
393
Views
Citations
Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups
—Case of Performance Indicators
(Articles)
Rachid El Oud
,
Yassine Haitou
,
Abderrahim Amedjar
Open Journal of Business and Management
Vol.9 No.4
,June 10, 2021
DOI:
10.4236/ojbm.2021.94082
301
Downloads
1,311
Views
Citations
Financial Evaluation and Viability of Businesses Using Information Systems after the Implementation of the Greek Accounting Standards
(Articles)
Eleni Tsianaka
,
Dimitra Seretidou
Theoretical Economics Letters
Vol.13 No.4
,August 17, 2023
DOI:
10.4236/tel.2023.134052
77
Downloads
409
Views
Citations
Corporate Accounting Fraud: A Case Study of Satyam Computers Limited
(Articles)
Madan Lal Bhasin
Open Journal of Accounting
Vol.2 No.2
,April 25, 2013
DOI:
10.4236/ojacct.2013.22006
117,077
Downloads
226,698
Views
Citations
Evaluation of International Standards of Management of Communication and Information Technology (MCIT) in Khorasan Razavi Hospitals from the Perspective of Managers
(Articles)
Saeed Shojaei
,
Fereshteh Farzianpour
,
Mohammad Arab
,
Abbas Rahimi Foroushani
,
Esmaeil Hosseinzadeh Roknabadi
Health
Vol.7 No.8
,August 5, 2015
DOI:
10.4236/health.2015.78109
2,925
Downloads
3,929
Views
Citations
The Effect of IFRS Adoption on Investment Management: A Review of the Literature
(Articles)
Konstantinos Kapellas
,
Georgia Siougle
Technology and Investment
Vol.9 No.1
,January 26, 2018
DOI:
10.4236/ti.2018.91001
2,035
Downloads
7,592
Views
Citations
Transparency and Reliability in Financial Statement: Do They Exist? Evidence from Malaysia
(Articles)
Zinatul Iffah Binti Abdullah
,
Mahmoud Khalid Almsafir
,
Ayman Abdal-Majeed Al-Smadi
Open Journal of Accounting
Vol.4 No.4
,November 27, 2015
DOI:
10.4236/ojacct.2015.44004
7,245
Downloads
12,425
Views
Citations
The ILO’s Endeavour to Eliminate Child Labour Worldwide: A Discourse on Legitimacy and Standards Fit for Purpose
(Articles)
Alexis Foua
,
Wilson Diriwari
Beijing Law Review
Vol.10 No.5
,December 10, 2019
DOI:
10.4236/blr.2019.105068
654
Downloads
2,009
Views
Citations
Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management
(Articles)
Wenmiao Zhang
Open Journal of Social Sciences
Vol.2 No.11
,November 28, 2014
DOI:
10.4236/jss.2014.211025
3,296
Downloads
4,044
Views
Citations
Assessment of Seagoing Ships Longitudinal Strength in the Context of International Rules, Important Factor for Safe Operation
(Articles)
Dumitru Lupascu
,
Ionel Chirica
World Journal of Engineering and Technology
Vol.3 No.4
,November 30, 2015
DOI:
10.4236/wjet.2015.34029
5,946
Downloads
7,721
Views
Citations
A Pragmatic Analysis of Labor Standards in Compliance with ILO and Islam: Bangladesh Perspective
(Articles)
Md. Hasnath Kabir Fahim
Beijing Law Review
Vol.11 No.2
,May 28, 2020
DOI:
10.4236/blr.2020.112033
496
Downloads
2,932
Views
Citations
Challenges of the Performance Standards of the International Finance Corporation in Financing the African Integrated High-Speed Railway Network and the Way Forward: The Case of Standard Gauge Railway in Tanzania
(Articles)
Emmanuele Elifadhili Mchome
,
Uwezo Wilbard Nzoya
Journal of Transportation Technologies
Vol.13 No.4
,October 30, 2023
DOI:
10.4236/jtts.2023.134037
85
Downloads
1,063
Views
Citations
On Infrasound Standards, Part 1 Time, Frequency, and Energy Scaling
(Articles)
Milton A. Garces
InfraMatics
Vol.2 No.2
,June 28, 2013
DOI:
10.4236/inframatics.2013.22002
6,294
Downloads
15,680
Views
Citations
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