Accrual Basis - Articles - Scientific Research Publishing

The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice? (Articles)

Roberto Jannelli, Cristina Tesone

Open Journal of Accounting Vol.2 No.4，October 21, 2013

DOI: 10.4236/ojacct.2013.24017 9,254 Downloads 14,058 Views Citations
New Changes of Financial Risks in Colleges and Universities and Coping Strategies after the Implementation of the New Government Accounting System (Articles)

Linan Su

Open Journal of Social Sciences Vol.14 No.1，December 31, 2025

DOI: 10.4236/jss.2026.141001 1 Downloads 25 Views Citations
An Empirical Research on the Funds Managers’ Skill and Accrual Quality Risk Premium: The Evidence from China (Articles)

Qian Yang

Open Journal of Business and Management Vol.6 No.2，April 26, 2018

DOI: 10.4236/ojbm.2018.62027 764 Downloads 1,777 Views Citations
The Research on Venture Capital’s Effect on Earnings Management of Listed Companies of GEM before IPO: Evidence from China (Articles)

Ruting Feng

Modern Economy Vol.6 No.5，May 26, 2015

DOI: 10.4236/me.2015.65058 5,470 Downloads 7,425 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 7,213 Downloads 13,794 Views Citations
Earnings Management in Baltic Listed Companies: A Study of the Consumer Good Industry (Articles)

Diana Bachtijeva, Vilte Cibutavičiūtė, Rasa Subačienė

Theoretical Economics Letters Vol.14 No.5，October 28, 2024

DOI: 10.4236/tel.2024.145089 86 Downloads 562 Views Citations
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations (Articles)

Tariq Darabee, Aida Mousa

Open Journal of Accounting Vol.14 No.1，December 4, 2024

DOI: 10.4236/ojacct.2025.141001 221 Downloads 1,723 Views Citations
On Cycle Related Graphs with Constant Metric Dimension (Articles)

Murtaza Ali, Gohar Ali, Usman Ali, M. T. Rahim

Open Journal of Discrete Mathematics Vol.2 No.1，January 20, 2012

DOI: 10.4236/ojdm.2012.21005 6,209 Downloads 13,425 Views Citations
Tight Monomials in Quantum Group for Type A₅ with t ≤ 6 (Articles)

Yuwang Hu, Guiwei Li, Jun Wang

Advances in Linear Algebra & Matrix Theory Vol.5 No.3，August 26, 2015

DOI: 10.4236/alamt.2015.53007 3,876 Downloads 4,701 Views Citations
No Quantum Process Can Explain the Existence of the Preferred Basis: Decoherence Is Not Universal (Articles)

Hitoshi Inamori

Journal of Quantum Information Science Vol.6 No.3，August 26, 2016

DOI: 10.4236/jqis.2016.63014 2,722 Downloads 5,310 Views Citations
Tight Monomials with t-Value ≤ 9 for Quantum Group of Type D₄ (Articles)

Yuwang Hu, Jifang Hu, Qiongru Wu

Advances in Linear Algebra & Matrix Theory Vol.7 No.4，December 12, 2017

DOI: 10.4236/alamt.2017.74009 1,282 Downloads 2,399 Views Citations
Solve the Polynomial Functions Conditional Extreme by Applying the Groebner Basis Method (Articles)

Junyu Luo, Shengzhen Ding

Open Journal of Applied Sciences Vol.12 No.11，November 25, 2022

DOI: 10.4236/ojapps.2022.1211132 190 Downloads 910 Views Citations
A Dialectical Study on Translatability and Untranslatability (Articles)

Ruoyan Zhang

Open Access Library Journal Vol.11 No.9，September 13, 2024

DOI: 10.4236/oalib.1111936 112 Downloads 1,171 Views Citations
Continuous Piecewise Linear Approximation of BV Function (Articles)

Hua Yi, Tao Yu, Zhiquan Chen, Jingwen Zhu

Applied Mathematics Vol.5 No.4，March 10, 2014

DOI: 10.4236/am.2014.54063 5,491 Downloads 7,543 Views Citations
Simulated Minimum Quadratic Distance Methods Using Grouped Data for Some Bivariate Continuous Models (Articles)

Andrew Luong

Open Journal of Statistics Vol.8 No.2，April 30, 2018

DOI: 10.4236/ojs.2018.82024 807 Downloads 1,790 Views Citations
Classification of non stationary signals using multiscale decomposition (Articles)

Marwa Chendeb, Mohamad Khalil, David Hewson, Jacques Duchên

Journal of Biomedical Science and Engineering Vol.3 No.2，March 1, 2010

DOI: 10.4236/jbise.2010.32025 4,724 Downloads 9,260 Views Citations
An Autonomous Incremental Learning Algorithm for Radial Basis Function Networks (Articles)

Seiichi Ozawa, Toshihisa Tabuchi, Sho Nakasaka, Asim Roy

Journal of Intelligent Learning Systems and Applications Vol.2 No.4，December 14, 2010

DOI: 10.4236/jilsa.2010.24021 5,193 Downloads 9,823 Views Citations
Interaction of small aromatic molecules: An ab initio studies on benzene and pyridine molecules (Articles)

Bipul Bezbaruah, P. Hazarika, A. Gogoi, O. K. Medhi, C. Medhi

Journal of Biophysical Chemistry Vol.2 No.1，February 22, 2011

DOI: 10.4236/jbpc.2011.21005 6,104 Downloads 13,158 Views Citations
Function Approximation Using Robust Radial Basis Function Networks (Articles)

Oleg Rudenko, Oleksandr Bezsonov

Journal of Intelligent Learning Systems and Applications Vol.3 No.1，February 24, 2011

DOI: 10.4236/jilsa.2011.31003 6,430 Downloads 12,680 Views Citations
A model study on the stacking interaction of phenanthroline ligand with nucleic acid base pairs: An ab initio, MP2 and DFT studies (Articles)

Pankaj Hazarika, Bipul Bezbaruah, Pranjali Das, Okhil Kumar Medhi, Chitrani Medhi

Journal of Biophysical Chemistry Vol.2 No.2，June 2, 2011

DOI: 10.4236/jbpc.2011.22019 5,878 Downloads 11,572 Views Citations

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