Public Directory of Journals and Books - Index PUBMS

1,484 Articles | 98 Issues | 5 Journals
Results: 22 (0.049 seconds)

Articles

# [1-20/22] Title Pages
1. R&D accounting treatment, firm performance, and market value: Biotech firms case study
Issue: Vol. 12, No 2, 2019
Journal: Journal of International Studies
Authors: Namryoung Lee
Keywords: R&D accounting treatment, decrease in R&D capitalization, biotech, market value
JEL: M41, G32
66-81 (16)
2. The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms
Issue: Vol. 12, No 4, 2019
Journal: Economics & Sociology
Authors: Mai Thi Hoang Khanh, Thu Anh Phung
Keywords: firm leverage, accrual-based earnings management, real earnings management, Vietnam
JEL: M40, M41
299-312 (14)
3. Reputation to the vicious circle of earnings quality and financial performance
Issue: Vol. 12, No 2, 2019
Journal: Economics & Sociology
Authors: Quang Linh Huynh
Keywords: Earnings quality, financial performance, organizational reputation, a vicious circle, Vietnam, the analytic model of directed graphs
JEL: G28, G32, M41
361-375 (15)
4. Accounting information system change in an agriculture company: Examination using burns and Scapens framework
Issue: Vol. 12, No 1, 2019
Journal: Journal of International Studies
Authors: Kamaruzzaman Muhammad, Nor’Azam Mastuki, Faizah Darus, Erlane K Ghani
Keywords: organisational change, SAP, agricultural company, Malaysia
JEL: L25, M41, M48
105-118 (14)
5. The effect of new corporate accounting regime on earnings management: Evidence from Vietnam
Issue: Vol. 12, No 1, 2019
Journal: Journal of International Studies
Authors: Hoang Trang Cam, Joseph Dempsey Michael
Keywords: new corporate accounting regime adoption, earnings management, Vietnam
JEL: M41, M48
93-104 (12)
6. Political connection and tax aggressiveness: A study on the state-owned enterprises registered in Indonesia stock exchange
Issue: Vol. 12, No 1, 2019
Journal: Journal of International Studies
Authors: Pipit Iswari, Eko Arief Sudaryono, Wahyu Widarjo
Keywords: Political connection, tax aggressiveness, a state-owned enterprise, Indonesia, panel regression analysis
JEL: H26, M41, M48
79-92 (14)
7. Information asymmetry and accounting conservatism: Does analyst coverage moderate the results?
Issue: Vol. 11, No 3, 2018
Journal: Journal of International Studies
Authors: Atik Isniawati, Rahmawati Rahmawati, Ardi Gunardi
Keywords: accounting conservatism; information asymmetry; analyst coverage; Indonesia
JEL: M41
176-190 (15)
8. Stakeholder perception of financial performance in corporate reputation formation
Issue: Vol. 11, No 3, 2018
Journal: Journal of International Studies
Authors: Ivan Derun, Hanna Mysaka
Keywords: brand, consumer perception, corporate reputation, financial performance, financial statements, intellectual capital, internally generated goodwill, investor perception, market capitalization
JEL: M41, M31, M21
112-123 (12)
9. Financial reporting of intangible assets – evidence on information and communication companies in Czech Republic
Issue: Vol. 11, No 2, 2018
Journal: Journal of International Studies
Authors: Olga Malíková, Zdeněk Brabec, Jiří Rozkovec
Keywords: Czech Republic, financial reporting, chi-square test of independence, information and communication technologies, intangible assets, Spearman rank correlation
JEL: M15, M41, M48
327-340 (14)
10. The relationship between ownership concentration and performance in Czech Republic
Issue: Vol. 11, No 1, 2018
Journal: Journal of International Studies
Authors: Ondřej Machek, Aleš Kubíček
Keywords: Ownership concentration, performance, Herfindahl index, profitability, Czech Republic
JEL: M41, L25
177-186 (10)
11. Intangible assets disclosed by public universities in Czech Republic
Issue: Vol. 11, No 1, 2018
Journal: Journal of International Studies
Authors: Olga Hasprová, Zdeněk Brabec, Jiří Rozkovec
Keywords: financial statements, intangible assets, intellectual property, public university, research and development
JEL: I23, M41
67-79 (13)
12. Disclosure Of Non-Financial Information In Corporate Social Reporting As A Strategy For Improving Management Effectiveness
Issue: Vol. 9, No 3, 2016
Journal: Journal of International Studies
Authors: Kateryna Boyko, Ivan Derun
Keywords: intellectual capital, social responsibility, corporate social reporting, non-financial data, integrated reporting
JEL: M14, M41
159-177 (19)
13. Predictability of Business Environment within Budgeting Process – is it Connected with Fluctuations of Economy?
Issue: Vol. 9, No 2, 2016
Journal: Economics & Sociology
Authors: Boris Popesko, Aleksandr Ključnikov, Dušan Hrabec, Jiří Dokulil
Keywords: Budgeting, Beyond Budgeting, Planning, Business Environment, Cost Management
JEL: M41
90-100 (11)
14. The Selected Issues of Tax Legislation on Employment Costs Calculation in Healthcare in Poland
Issue: Vol. 9, No 3, 2016
Journal: Economics & Sociology
Authors: Radosław Witczak
Keywords: health care institutions, income tax, employment costs calculation, Poland
JEL: I21, H24, M41
145-157 (13)
15. Strategic Map for Hospital Management: Perspectives and Priorities
Issue: Vol. 9, No 3, 2016
Journal: Economics & Sociology
Authors: Andrzej Niemiec
Keywords: Strategic map, sustainable development, hospital management, balanced scorecard
JEL: I11, M41, M21
63-75 (13)
16. Professional Skepticism and Auditors’ Assessment of Misstatement Risks: The Moderating Effect of Experience and Time Budget Pressure
Issue: Vol. 10, No 4, 2017
Journal: Economics & Sociology
Authors: Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar, Norman Mohd Saleh, Romlah Jaffar
Keywords: professional skepticism, experience, time budget pressure, and risk of material misstatement
JEL: M41
225-250 (26)
17. Addressing Ethical Matters in Ukrainian Accounting Practice
Issue: Vol. 10, No 3, 2017
Journal: Economics & Sociology
Authors: Yurii Zhatkin, Natalja Gurvitš, Jiří Strouhal
Keywords: accountants, accounting ethics, Code of Ethics for Professional Accountants, professional conduct, Ukraine
JEL: A14, M41
167-178 (12)
18. Examining upper echelons managers’ characteristics on financial restatements
Issue: Vol. 10, No 4, 2017
Journal: Journal of International Studies
Authors: Syarifah Saffa’ Najwa Tuan Besar, Mazurina Mohd Ali, Erlane K Ghani
Keywords: Financial restatement, Upper Echelon theory, managers’ characteristics, listed firms, Malaysia
JEL: L25, M41
179-191 (13)
19. Quantitative indicators for social sustainability assessment of society and product responsibility aspects in supply chains
Issue: Vol. 10, No 4, 2017
Journal: Journal of International Studies
Authors: Tamara Popovic, Andrzej Kraslawski, Ana Barbosa-Póvoa, Ana Carvalho
Keywords: social sustainability, quantitative indicators, supply chain management, performance measurement
JEL: M41, Q01, Q56
9-36 (28)
20. Basic characteristics of Czech business entities in the context of national and international accounting
Issue: Vol. 10, No 3, 2017
Journal: Journal of International Studies
Authors: Lucie Meixnerová, Eva Sikorová
Keywords: business entity, Czech legislation, international accounting standarts, accounting harmonization
JEL: F23, M21, M41
120-133 (14)