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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: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Finance

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Finance; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

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...

O estudo buscou compreender a delimitação e representação da independência na auditoria externa no Brasil, examinando normas legais, administrativas e conceitos em artigos científicos. Para tanto, a pesquisa se deu...

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 ...

Este trabalho tem como objetivo mensurar a evolução das exportações dos setores de alta intensidade tecnológica da economia brasileira no período de 2007 a 2023. A metodologia tem caráter exploratório e explicati...

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...

As organizações enfrentam desafios relacionados ao desenvolvimento sustentável, especialmente em aspectos de inclusão e diversidade. No Brasil, o Índice de Sustentabilidade Empresarial (ISE) da B3 reflete o compromi...

A presente pesquisa tem o propósito principal de analisar como a implementação da Lei Geral de Proteção de Dados Pessoais (LGPD), impacta os escritórios de contabilidade em Mato Grosso, com ênfase na adoção de m...

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 ...

Este estudo explora a influência dos ciclos econômicos e da cadeia produtiva da soja e do milho na produção e produtividade no Estado do Mato Grosso ao longo dos últimos 30 anos. Utilizando o modelo Cobb-Douglas, fo...

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...