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Materias / palabras clave: Accounting; Standards; Financial statements; Law and legislation; Colombia; Contabilidad; Norma; Legislación

Materias / palabras clave: Accounting; Standards; Financial statements; Law and legislation; Colombia; Contabilidad; Normas; Estados financieros; Legislación

Materias / palabras clave: Accounting; Standards; Financial statements; Contabilidad; Normas; Estados financieros

Materias / palabras clave: Accounting; Standards; Financial statements; Contabilidad; Normas; Estados financieros

Materias / palabras clave: Financial statements; Standards; Accounting; Law and legislation; Colombia; Estados financieros; Contabilidad; Legislación

Materias / palabras clave: Financial statements; Estado financiero

Materias / palabras clave: Accounting; Standards; Financial statements; Contabilidad; Finanzas; Norma; Mexico; México

Materias / palabras clave: Accounting; Standards; Financial statements; Contabilidad; Finanzas; Norma; Mexico; México

Materias / palabras clave: Accounting; Standards; Financial statements; Contabilidad; Finanzas; Norma; Mexico; México

Materias / palabras clave: Auditing; Financial statements; Auditoría

Materias / palabras clave: Financial statements; Standards; Estados financieros; Normas

Materias / palabras clave: Auditoría; Actos ilegales; Estados financieros; Financial statements, Unaudited; Auditoria

Materias / palabras clave: Auditoría; Estados financieros; Financial statements, Unaudited; Auditoria

Materias / palabras clave: Auditoría; Estados financieros; Auditing; Financial statements; Auditoria

Materias / palabras clave: Economía; Estados de cuentas; Contabilidad; Administración financiera; Financial statements; Accounting

This paper aims to assess the impact of financial factors on the dividend payout ratio, and the purpose is to research factors affecting dividend payout in less developed markets and compare them with the results of pr...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

There is a worldwide trend in the privatization of transport infrastructure and airports. Likewise, the Greek government launched an extensive privatization program that granted Fraport AG the right to operate 14 airport...

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This st...

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and reg...

Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance...

The relevance of the study is driven by the need to identify ways to replenish the state budget and to establish an effective tax rate for virtual assets in Ukraine in the context of the digital transformation of the eco...