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

Bulgarian

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

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.

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.

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.

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.

English

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,

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.

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

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.

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

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.

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.

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 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.

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.

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 (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

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.

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)

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.

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.

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.

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

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.

Indonesian

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.

Russian

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.

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.