Items where Subject is "M48 - Government Policy and Regulation"

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Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2017): Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies. Published in: International Journal of Accounting, Auditing and Performance Evaluation , Vol. 13, No. 3 (19 June 2017): pp. 280-292.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2016): The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia. Published in: Information Journal , Vol. 7B, No. 19 (2016): pp. 2971-2976.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2015): Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence. Published in: Australian Journal of Basic and Applied Sciences , Vol. 37, No. 9 (2015): pp. 211-219.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah and Mat Isa, Norshamshina (2015): Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies. Published in: Advanced Science Letters , Vol. 6, No. 21 (2015): pp. 1871-1874.

Abdullah, Azrul and Waemustafa, Waeibrorheem and Mat Isa, Hamdan (2017): Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis. Published in: Conference proceedings: 2nd International Research Conference On Economics Business And Social Sciences. , Vol. 2, No. 2 (6 July 2017): pp. 66-81.

Abuselidze, George (2020): Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data. Published in: E3S Web of Conferences , Vol. 164,

Atanasov, Atanas (2023): Хармонизиране на отчитането на устойчивостта – мисията (не)възможна. Published in: Юбилейна международна научнопрактическа конференция: Предизвикателства пред финансите и стопанската отчетност в условията на множествени кризи (pp. 329-336). Свищов: АИ „Ценов“. (November 2023): pp. 329-336.

Atanasov, Atanas (2017): Управленски аспекти на счетоводната обезценка на търговската репутация. Published in: Сборник с доклади от научна конференция "Новите реалности в управлението" (October 2017): pp. 153-166.

Atanasov, Atanas (2019): Последващо оценяване на репутацията – преглед на съществуващата нормативна уредба. Published in: Управление и образование , Vol. 15, No. 1 (2019): pp. 102-110.

ahmadu, aminu and Md. Harashid, Haron and Azlan, Amran (2018): Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence. Published in: International Journal of Business and Innovation , Vol. 4, No. 1 (28 January 2018): pp. 27-48.

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Beuselinck, Christof and Karavitis, Panagiotis and Kazakis, Pantelis and Mouna, Niswatil (2024): E-government and corporate tax planning: International evidence.

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Chow, Kah Kah (2019): An Analysis Of Internal and External Factors Affecting Peel Hotel PLC's Profitability Performance.

Contreras-Pacheco, Orlando E. (2017): Image, Credibility and Reputation: Perceptions of Deceitful Corporate Communication in the Classroom. Published in: Innodoct 2017, Valencia, Spain (2018): pp. 13-28.

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Delis, Fotios and Economidou, Claire and Hasan, Iftekhar (2022): Democracy, Institutions, and International Profit-Shifting.

Duguay, Raphael and Minnis, Michael and Sutherland, Andrew (2019): Regulatory Spillovers in Common Audit Markets. Forthcoming in: Management Science

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Feshina, Stella and Khrustalev, Evgeny and Koroleva, Lyudmila and Filicheva, Anna (2023): Финансовая разведка как инструмент информационно-аналитической поддержки принятия решений в условиях возрастающих внешних ограничений. Published in: Controlling No. 2(88) (13 July 2023): pp. 62-70.

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Georgieva, Daniela and Mitkova, Milena (2022): Изследване на същността на счетоводните дейности в контекста на защитата на лични данни. Published in: Научни трудове на МВБУ , Vol. 14, (2022): pp. 93-107.

Georgieva, Daniela (2017): Достоверното счетоводно дефиниране на научноизследователската и развойна дейност. Published in: Институт за икономически изследвания - БАН , Vol. 1, No. ISBN 978-954-9313-04-8 (February 2017): pp. 121-137.

Georgieva, Daniela (2017): Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act. Published in: Bulgarian journal of business research , Vol. 1/2017, No. (22) Year XII : pp. 31-39.

Georgieva, Daniela and Georgieva, Teodora (2020): Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels. Published in: Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration , Vol. 3, No. 28 (October 2020): pp. 1-17.

Georgieva, Daniela and Georgieva, Teodora (2020): A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast. Published in: Globalization and its Socio-Economic Consequences 2020, SHS Web of Conf. , Vol. 92, No. 2021 (January 2021): pp. 1-9.

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Hasan, Amena (2023): Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications. Forthcoming in: The Cost & Management , Vol. 2, No. 46 (10 May 2024): pp. 1-14.

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Iacob, Constanta and Bosoteanu, Maria Cristina (2016): How compliant is the Romanian accounting with the Europan directives and international accounting standards?

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Jaelani, Aan (2016): Zakat Accounting: Metaphor and accounting treatment for business organization. Published in: 4th International Conference on Islamic Economics and Business (ICONIES) 2016 , Vol. 2, No. Building The Society Awareness And Culture In Strengthening Islamic Economics and Business (24 October 2016): pp. 154-171.

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Kakkar, Shrey (2021): Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus.

Kaplanhan, Fatih and Korkut, Cem (2016): Untaxed Social-Media Problem and Potential Solutions. Published in: Inquiry - Sarajevo Journal of Social Sciences , Vol. 2, No. 2 (26 December 0025): pp. 191-210.

Kasai, Katsuya (2012): A comparison of three mega bank groups’ strategies towards a low carbon economy focusing on activities of their securities companies.

Khan, Dr. Muhammad Irfan and Mehar, Dr. Muhammad Ayub and Iqbal, Dr. Athar Iqbal (2015): Development Financing and Economic Governance: Analysis of the Liquidity Crisis and Circularity Debts in Pakistan. Published in: Journal of Business Studies-JBS , Vol. 12, No. 2 (December 2016): pp. 1-24.

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M N, Nikhil and Chakraborty, Suman and B M, Lithin and Lobo, Lumen Shawn (2023): Does the adoption of Ind AS affect the performance of firms in India? Published in: Investment Management and Financial Innovations , Vol. 20, No. 2 (8 May 2023): pp. 171-181.

M N, Nikhil and S Shenoy, Sandeep and Chakraborty, Suman and Abhilash, Abhilash (2024): Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review. Published in: Cogent Business and Management , Vol. 11, No. 1 (26 September 2024): p. 2411446.

M N, Nikhil and S Shenoy, Sandeep and Chakraborty, Suman and B M, Lithin (2023): Does the Ind AS moderate the relationship between capital structure and firm performance? Published in: Journal of Corporate Accounting & Finance , Vol. 1, No. 35 (8 November 2023): pp. 1-15.

Mahami, Zouleykha and Mouloudj, Kamel (2020): Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective. Published in: Journal of Business Administration and Economic Studies , Vol. 6, No. 1 (30 June 2020): pp. 11-24.

Murzasheva, Zhanna and Syyabekov, Argen and Biymyrsaeva, Aidana and Arzybaev, Atabek and Zhanuzakov, Bolotbek and Biymyrsaeva, Erkegul (2024): Problems of creating and operating an accounting system in Kyrgyz Republic in accordance with the requirements of international financial reporting standards.

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Nangia, Vinay Kumar and Agrawal, Rajat and Reddy, K. Srinivasa (2011): Open Offers and Shareholders Earnings – Evidence from India.

Ndebugri, Haruna and Tweneboah Senzu, Emmanuel (2017): Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana.

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Osro, Siti Aisah and Nasution, Harmein and Sadalia, Isfenti (2018): The influence of emotional intelligence on the performance of health department officers of Deli Serdang regency. Published in: JUNIOR SCIENTIFIC RESEARCHER , Vol. 4, No. 2 (November 2018): pp. 107-125.

Ozili, Peterson K (2023): Earnings management for sustainability: the surplus income model of sustainable development. Forthcoming in:

Ozili, Peterson K (2024): Financial inclusion, financial crime, and fraud detection. Forthcoming in:

Ozili, Peterson K (2023): Forensic accounting research around the world. Forthcoming in:

Ozili, Peterson K (2021): Accounting and financial reporting during a pandemic.

Ozili, Peterson K (2019): Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation. Published in:

Ozili, Peterson K (2017): Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions. Published in:

Ozili, Peterson K (2019): Bank Income Smoothing, Institutions and Corruption. Forthcoming in: Research in International Business and Finance

Ozili, Peterson K (2020): Bank loan loss provisioning during election years: cross-country evidence.

Ozili, Peterson K (2019): Bank loan loss provisions, risk-taking and bank intangibles. Published in:

Ozili, Peterson K (2022): Determinants of bank income smoothing using loan loss provisions in the United Kingdom. Forthcoming in: Journal of Economic and Administrative Science

Ozili, Peterson K (2021): Financial reporting under economic policy uncertainty. Forthcoming in:

Ozili, Peterson K (2015): Forensic Accounting and Fraud: A Review of Literature and Policy Implications. Published in: International Journal of Accounting and Economic Studies , Vol. 3, No. 1 (2015): pp. 63-68.

Ozili, Peterson K (2016): Fraud Detection, Conservatism and Political Economy of Whistle Blowing. Forthcoming in: Academic Journal of Interdisciplinary Studies , Vol. 5, No. 3 (6 November 2016): pp. 17-24.

Ozili, Peterson K (2019): Impact of IAS 39 reclassification on income smoothing by European banks. Forthcoming in: Journal of Financial Reporting and Accounting

Ozili, Peterson K and Outa, Erick R (2019): Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria. Forthcoming in: African Journal of Economic and Management Studies

Ozili, Peterson K and Outa, Erick R (2018): Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation. Published in:

Ozili, Peterson K and Outa, Erick R (2017): Bank Loan Loss Provisions Research: A Review.

Ozili, Peterson Kitakogelu (2021): Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt. Forthcoming in: Journal of Economic and Administrative Science

Ozili, Peterson Kitakogelu (2021): Big 4 auditors, bank earnings management and financial crisis in Africa. Published in: Journal of Financial Reporting and Accounting

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Patel, Rajesh and Khan, Fatima and Silva, Buddhika and Shaturaev, Jakhongir (2023): Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact. Forthcoming in: Journal of Artificial Research , Vol. 4, No. 35 (18 December 2023): pp. 41-57.

Popoola, Oluwatoyin Muse Johnson and Ahmad, Ayoib B Che and Abdullah, Zaimah and Idris, Kamil Md and Abu Bakar, Fathiyyah (2016): An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 100-106.

Popoola, Oluwatoyin Muse Johnson and Ahmad, Ayoib B Che and Kehinde, Oyewumi Hassan (2016): Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 277-282.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria. Published in: Accounting Research Journal , Vol. 28, No. 1 (June 2015): pp. 78-97.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2015): Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector. Forthcoming in: International Conference on Accounting Studies (ICAS, 2015) (18 August 2015)

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment. Published in: International Journal of Business and Management , Vol. 9, No. 9 (2014): pp. 118-133.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2013): Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience. Published in: The Global Symposium on Social Sciences (IBSSS) 2013 Okinawa, Japan (22 November 2013): pp. 278-287.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia. Published in: Journal of Modern Accounting and Auditing , Vol. 10, No. 8 (2014): pp. 825-834.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study. Published in: 4th Annual International Conference on Accounting and Finance (AF 2014), Phuket, Thailand (2014): pp. 103-109.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria. Published in: International Journal of Business and Social Science , Vol. 5, No. 9 (August 2014): pp. 216-224.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector. Published in: Financial Markets & Institutions , Vol. 4, No. 3 (2014): pp. 84-90.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Ahmad, Hartini (2013): An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector. Published in: International Conference on Business and Social Science (ICBASS) 2013, Seoul, South Korea (28 June 2013): pp. 290-297.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Yussof, Rushami Zien (2013): The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model. Published in: 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand (2013)

Popoola, Oluwatoyin Muse Johnson and Rayaan, Baz and Samsudin, Rose Shamsiah and Ahmad, Ayoib B. Che (2016): The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 212-219.

Popoola, Oluwatoyin Muse Johnson and Shehu, Aliyu Mukhtar and Aminu, Ibrahim Murtala and Nik Mat, Nik Kamariah and Nasiru, Abdullahi and Tsagem, Musa Muhammad Tsagem and Kura, Kabiru Maitama (2012): The Mediating Effect between Some Determinants of SME Performance in Nigeria. Published in: Management 2013 , Vol. 3, No. 4 : pp. 237-242.

Prempeh, Kwadwo Boateng and Twumasi, Patrick and Kyeremeh, Kwadwo (2015): Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic. Published in: International Journal of Economics, Commerce and Management , Vol. 9, No. 9 (9 September 2015): pp. 768-805.

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Riccardo, Macchioni and Giuseppe, Sannino and Gianluca, Ginesti and Carlo, Drago (2013): Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation. Published in: Rivista Italiana di Ragioneria ed Economia Aziendale (RIREA) No. Vol. July-August-September 2013 (2013)

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Sancho-Bosch, Diego and Guerrero, Alex J. and Heijs, Joost (2022): Technology policy evaluation: The interaction between the financial constraint of firms and level of financial additionality.

Stefanova, Marina and Petrova, Vesela and Atanasov, Atanas and Nikolov, Emil and Nikol, Olya and Kambourova, Bilyana (2021): Инициатива за корпоративна прозрачност. Аналитичен доклад България 2021. Published in: Corporate Transparency: Conference, September 28. 2021, Sofia, Bulgaria (2021): pp. 1-48.

suhardi, suhardi (2017): TELAAH KEPEMILIKAN KEBENARAN ILMIAH PADA PENGEMBANGAN PENGETAHUAN AKUNTANSI. Published in: JEM Jurnal Ekonomi dan Manajemen , Vol. 3, No. 2 (December 2017): pp. 68-79.

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Tan, Mei Syen (2019): Analysis of Firm-Specific and Macroeconomic Factors Affecting the Performance of Hotel Sector in United Kingdom: Profitability and its Determinants.

Toms, Steven (2015): Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment.

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Waemustafa, Waeibrorheem and Abdullah, Azrul (2015): Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter? Published in: Australian Journal of Basic and Applied Sciences , Vol. 37, No. 9 (2015): pp. 458-464.

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Yang, Ling (2017): Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses.

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Георгиева, Даниела (2020): По някои въпроси относно непубликуването на оповестявания за научноизследователската и развойна дейност като част от финансовите отчети на Български иновативни предприятия. Published in: Бизнес управление No. 1/2021 (March 2021): pp. 56-72.

Георгиева, Даниела (2020): Предизвикателства пред отчитането на научноизследователската и развойна дейност в България.

Георгиева, Даниела (2018): Модел на счетоводна политика на юридическо лице с нестопанска цел по примера на сдруженията. Published in: Научни трудове, МВБУ, Ботевград , Vol. 10, (2018): pp. 323-366.

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Шумакова, Оксана and Стукач, Виктор (2006): Проблемно-ориентированный анализ трансакционных издержек в аграрной экономике региона:диагностика, решения. Published in: Вестник Омского государственного аграрного университета , Vol. 160, (2016): p. 153.