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The Impact of Population Aging on Pension Accounting and Asset Allocation
(Articles)
Letong Zhou
Open Journal of Business and Management
Vol.13 No.1
,December 19, 2024
DOI:
10.4236/ojbm.2025.131007
68
Downloads
427
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
4,379
Downloads
5,708
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
1,711
Downloads
4,309
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
501
Downloads
2,610
Views
Citations
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
7,084
Downloads
13,481
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
418
Downloads
1,591
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
357
Downloads
2,659
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
159
Downloads
700
Views
Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management
(Articles)
Rady Hassan Ismail Hussein
,
Shengdao Gan
Open Journal of Accounting
Vol.14 No.1
,December 18, 2024
DOI:
10.4236/ojacct.2025.141002
70
Downloads
361
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
7,471
Downloads
9,299
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
8,005
Downloads
13,192
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
3,380
Downloads
4,174
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
395
Downloads
2,648
Views
Citations
The Impact of Accounting Standards Convergence on Cross-Border Investment Decisions
(Articles)
Yurong Ma
iBusiness
Vol.16 No.4
,November 28, 2024
DOI:
10.4236/ib.2024.164011
43
Downloads
360
Views
Citations
A Research on the Contradiction between Private and Public Pension Industries in China—Take Chongqing as an Example
(Articles)
Hong Hui
,
Haiyan Sun
Journal of Service Science and Management
Vol.14 No.2
,April 14, 2021
DOI:
10.4236/jssm.2021.142010
452
Downloads
1,145
Views
Citations
Unending Reforms of the Nigerian Pensions Act: The Dilemma of the Pensioners
(Articles)
Enobong U. Etuk
Beijing Law Review
Vol.13 No.2
,May 11, 2022
DOI:
10.4236/blr.2022.132017
253
Downloads
2,708
Views
Citations
Problems of Old-Age Pension Reform in China’s Colleges and Universities
(Articles)
Yuming Lin
,
Jingwen Tan
Creative Education
Vol.9 No.16
,December 21, 2018
DOI:
10.4236/ce.2018.916213
683
Downloads
1,402
Views
Citations
Many Roads to Paris: A Comparative Review of Pension Policies in Two OECD Countries
(Articles)
Jacob Assa
Modern Economy
Vol.2 No.5
,November 25, 2011
DOI:
10.4236/me.2011.25095
5,754
Downloads
8,839
Views
Citations
China’s Gains from UK’s Practice in Raising Pension Insurance Fund
(Articles)
Xuanyi Ren
,
Qingjun Meng
Open Journal of Social Sciences
Vol.3 No.7
,July 14, 2015
DOI:
10.4236/jss.2015.37007
4,547
Downloads
5,302
Views
Citations
Optimization of Pension Asset Portfolio in Nigeria with Contributors’ Specified Return Rate
(Articles)
Bright O. Osu
,
Godswill A. Egbe
Open Journal of Optimization
Vol.5 No.4
,December 26, 2016
DOI:
10.4236/ojop.2016.54012
1,307
Downloads
2,538
Views
Citations
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