1,958 Results Found

This study reviews the impact of the Spanish Transparency Law (TL) 19/2013 and the Union of European Football Associations’ (UEFA) Financial Fair Play (FFP) regulations, on the transparency and accountability of Spanish professional football clubs, a...

This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especi...

The complexity and interconnection within the financial ecosystem demand innovative solutions to improve transparency, security, and efficiency in financial reporting and liquidity management, while also reducing accounting fraud. This paper presents...

Climate accounting for financial portfolios has seen growing prominence in the past years, thanks to both private and public sector initiatives. Over 200 financial institutions have conducted some form of portfolio analysis. In the context of this gr...

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readabi...

This study aims to investigate the impact of environmental accounting disclosures on the financial performance of banks listed on Borsa Istanbul (BIST). In this study, sustainability and integrated reports for 2019–2023 are analyzed, and enviro...

This study presents a comprehensive bibliometric analysis of studies on financial information/accounting manipulation. The dataset of research includes 1.266 studies from the Web of Science database for the period 1991–2023. All studies include...

The rapid evolution of financial markets and technological advancements has significantly impacted the field of accounting, creating a demand for innovative approaches to financial forecasting and decision making. Our research addresses contemporary...

This paper aims to investigate the characteristics of outsourcing in accounting services for tourism SMEs as a choice to mitigate their financial risk. The research was carried out in summer 2022, during tourism recovery from the COVID-19 pandemic cr...

Operating profit is one of the most important measures in financial statements to evaluate a organizational performance. In the construction industry, however, the profit has a possibility to be misestimated as a loss and can be included in Unbilled...

According to the European University Association, nowadays financial sustainability is one of the key challenges for Higher Education Institutions. The financial sustainability of public universities is threatened by cutbacks in public funding and by...

Entrepreneurship is regarded as the cornerstone of the sustainable development of a society. In this study, we empirically investigate the possible economic impacts of capital account liberalization on entrepreneurship. Using a panel dataset of 103 c...

This paper analyses the impact of Financial Fair Play (FFP) on clubs’ finances and on the relationship between them and clubs’ sporting outcomes in the Spanish league. To this end, financial ratios and accounting variables obtained from t...

Purpose: This study aims to provide a comprehensive and objective view to investigate whether the motives of strong financial managers to adopt an accounting conservatism strategy have significant effects on improving financial growth opportunities i...

This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it. Bibliometric methods analyze 3...

This research study aims to assess the impact of environmental accounting information disclosure on financial risk within the context of Vietnam’s stock market. The data collection process involved 60 non-financial companies, carefully selected...

Decision-making and financial information quality are key facets of corporate sustainability. The literature is devoid of inquiries investigating the collective impact of sustainable financial data governance and political connections on creative acc...

The purpose of this study was to investigate the association between the financial statement format (abbreviated or micro) and the level of trade credit. To test this relationship, we used a sample of 76,490 company-year observations of small compani...

To enhance financial reporting quality through increased oversight, the Sarbanes–Oxley Act (SOX) Section 407 mandates that firms disclose whether their audit committee includes a financial expert or explains the absence of such an expert. The d...

The research’s purpose is to analyze the direct and indirect effects on financial crisis management in light of the accounting information system’s success in the local government context. The study adopted the positivist paradigm, a dedu...

Purpose—The objective of this study was to conduct a detailed South African study that sought to explore and analyse the views of South African accountants regarding the factors that affect the adoption of AI in financial reporting. In other wo...

The recent Review of the Non-Financial Reporting Directive (NFRD) aims to enhance adequate non-financial information (NFI) disclosure and improve accountability for stakeholders. This study focuses on this regulatory intervention and has a twofold ob...

Various countries are paying increasing attention to the long-term financial sustainability of pension plans, and the self-balancing ability of such plans is an important index to measure their long-term financial sustainability. This paper explores...

The purpose of this research is to determine how independent auditors affect the integrity of financial accounting data at commercial banks in northern Iraq. A total of 342 employees from commercial banks in Northern Iraq were surveyed using a quanti...

This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor’s degree in Portugal. While doing so, it attempted to generate understand...

The research examines the impact of applying the IFRS 17 International Financial Reporting Standard on the development of accounting measurement and disclosure to improve the quality of financial reports when considering compliance with the requireme...

Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on...

This study investigates the mediating role of self-awareness within the broader framework of business acumen, emphasizing its connection to entrepreneurial accounting proficiency and financial performance in community enterprises across Thailand. The...

Financial accounting manipulation (FAM) remains a persistent concern in emerging Asian markets, yet existing studies typically assess firm resilience, market valuation, and institutional governance separately. This study addresses this gap by examini...

This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualif...

This study investigates the effect of financial–accounting variables on a firm’s distinct life cycle phase. The study concentrates on the real estate sector and uses data of publicly listed REITs which are traded in the European market. T...

Accrual-based accounting enables external users to make informed decisions by reporting an accounting entity’s management performance to them. It also helps managers accurately record resource usage and increase efficiency. Despite the Republic...

At the beginning of the 21st century, rapid technological developments significantly impacted the field of education. As a result, university professors in recent years have been constantly searching and implementing teaching methods, such as blended...

This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective....

The study scope is to present the typology of the events analyzed through our research and their impact on the quality of reported financial data. The objectives of the study are to analyze the vulnerability of enterprises according to methodological...

This study conducts a comprehensive meta-synthesis of review-based research on environmental accounting, spanning from 1995 to 2024. Environmental accounting, also known as green accounting, has evolved as a critical tool for integrating sustainabili...

Previous research in the literature often investigated the associations between management accounting systems and the success of organizations. However, little has been done in regard to the association of business strategies, goals, and firms’ perfo...

This study aimed to test how corporate social responsibility (CSR) can affect the impact of corporate financial distress on earnings management. Based on the existing literature, distressed firms tend to hide their financial crises through earnings m...

System dynamics implementations of financial statements are currently limited by the lack of a simple to use, yet sufficiently detailed model that operationally replicates the accounting reporting process for the income statement, balance sheet, cash...

This paper examines the role of the quality of institutions, financial development and FDI on current account imbalances, which narrowed during the Global Financial Crisis. In doing so, we utilize (i) a sample of 49 advanced and emerging economies du...

This study examines some of the documentation tools and techniques that forensic accountants, internal auditors, external auditors, and others can use to document accounting and financial reporting systems under investigation. While prior research ha...

Blockchain technology has recently emerged as a transformative innovation with the potential to enhance transparency, accountability, and efficiency, key pillars of sustainable financial and accounting systems. Despite its relevance to sustainable di...

Large-scale transitions to eco-friendly vehicle fleets present complex capital budgeting challenges, requiring the integration of extensive operational data with financial modeling while balancing economic profitability and environmental sustainabili...

Due to the type of mathematical construction, the use of standard financial ratios in studies analyzing the financial health of a group of firms leads to a series of statistical problems that can invalidate the results obtained. These problems origin...

Transparency in financial reporting is crucial for maintaining trust in financial markets, yet fraudulent financial statements remain challenging to detect and prevent. This study introduces a novel approach to detecting financial statement fraud by...

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an imp...

This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors...

The International Financial Reporting Standards (IFRS) do not make explicit provisions, in terms of a specifically dedicated standard, for the accounting treatment of cryptocurrencies. This creates uncertainty, and guidance is therefore required in t...

In agriculture, a rising number of sustainability assessments are available that also comprise financial ratios. In a literature review of farm management textbooks, taking account of the differences between European and North American practices and...

This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and...