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Materias / palabras clave: accounting, finance, governance; Social Sciences: Finance; Social Sciences: Commerce

Materias / palabras clave: Contabilidad; Gestión; Finanzas; Inflación; Accounting; Marketing; Inflation (Finance) and accounting; Managerial accounting; Management; Finance; Información contable

Materias / palabras clave: Accounting, bookkeeping; Balance sheet, financial statements, corporations reports; Economics; Finance; Monasticism and religious orders; Accounting; Administración de obras apostólicas; Contabilidad internacional; Eco...

Materias / palabras clave: Social Sciences: Finance

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

Este estudo teve como objetivo validar a escala Need For Cognition (NFC) em estudos em Contabilidade comportamental. Ademais, buscou-se medir possíveis correlações entre o nível de necessidade de cognição e a exist...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

Purpose - The development of Islamic finance has made many Indonesia sharia companies register themselves as part of the Indonesia Sharia Stock Index (ISSI). The government always encourages sharia economic growth that u...

Purpose - This study aims to prove the impact of the distribution of social funds (qardhul hasan-QH and zakah funds) on the cost of a Profit-Sharing Investment Account (PSIA) immediately and for a long period in Islamic ...

The pursuit of de-dollarization by BRICS, including Brazil, Russia, India, Chin and South Africa, though indirect, represents a development of growing global relevance in the evolving international monetary order. This s...

Purpose - This study aims to determine the level of CSR comparison in sharia-compliant banking based on the Islamic Social Reporting Index indicators and analyze the factors influencing its disclosure. Method - This stud...

We empirically examine the impact of firm-level regulatory intensity, an external force or context, on corporate strategic change (i.e. changes in a firm's financing, investing and operating decisions to boost its compet...

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-pro...

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants. Method - To achieve this goal, this stud...

We explore the quality of sustainability assurance from the perspective of sustainability reporting preparers and assurance providers. The research design and data collection are guided by framing theory, which involves ...

Purpose - This study aims to explore Kuntowijoyo's prophetic social thinking to make mauquf ‘alaih the main focus of waqf accountability. Method - This research is a conceptual paper that attempts to construct the conc...

The purpose of this paper is to examine how political connections impact corporate digital transformation in the era of digital economy. We conduct regression analyses using a sample of A-share listed companies from 2008...

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional C...

Materias / palabras clave: finance, accounting, business; Social Sciences: Finance

Materias / palabras clave: accounting, finance; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: national accounting standards, international financial reporting standards, accounting, auditing, financial analysis, finance; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: accounting, finance, economics, administration, management, taxation; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Economic theory. Demography

Materias / palabras clave: accounting, finance, auditing, corporate governance, banking; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Finance