Keywords: Earnings management; Corporate Governance; China; IFRS;
مقالات ISI ترجمه شده
Keywords:
مقالات ISI (ترجمه نشده)
مقالات زیر هنوز به فارسی ترجمه نشده اند.
در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
Keywords: Accounting in Europe; Accounting standards; Financial reporting; IFRS; Private sector accounting; Public sector accounting;
Keywords: LLP; loan loss provisions; I-LLM; incurred loan loss model; E-LLM; expected loan loss model; C23; G01; G21; G28; L50; M4; IFRS; Regulatory capital management; Earnings management; Expected loan losses; Incurred loan losses;
Keywords: Top global banks; Director social networks; Pairwise connection; Network centrality; Loan syndication; Systemic risk; IFRS; Bank regulation; Financial crisis; G20; G24; G28;
Keywords: D61; G21; M41; Bank efficiency; GAAP; IFRS; Stochastic frontier analysis;
Keywords: Classification shifting of revenues; Operating revenues; Non-operating revenues; IFRS;
Keywords: Pediatric; Invasive; Fungal; Rhinosinusitis; Sinusitis; IFRS;
Keywords: M41; M48; O54; O57; Latin America; IFRS; Accounting harmonization; Change; Resistance;
Keywords: Earnings management; Real activities management; Manipulation by real activities; IFRS; Gestión de los ingresos; La gestión de las actividades de bienes; Manipulación por parte de las actividades reales; IFRS; M4; M41; M1; M4; M41; M1;
Keywords: IFRS; Incentives; Non-listed companies; Greece; Institutional theory; Hegemony;
Keywords: M40; M41; G20; G21; G28; Accounting quality; IFRS; Legal enforcement; Bank loan terms and conditions;
Keywords: Value-relevance; Linear information model; IFRS; Price regression model; Return regression model; Panel data;
Keywords: Fixed asset acquisition; Depreciation; Interest capitalization; Nonmonetary exchange; Impairment; IFRS;
Keywords: Italy; IFRS; Intangible assets; Disclosure;
Keywords: IFRS; Income shifting; International tax; Multinational organizations;
Keywords: Textual analysis; Annual report; International accounting; IFRS; Disclosure; M41; F30; G15; K20;
Keywords: IFRS; German GAAP; U.S. GAAP; Non-diversifiable risk;
Keywords: Purchase price allocation; Goodwill; IFRS; Opportunism;
Keywords: Matching; IFRS; Revenues and expensesM40; M41
Keywords: G12; G14; G32Information asymmetry; Capital structure; Cost of capital; Country characteristics; IFRS
Keywords: Audit quality; Auditor independence; Auditor rotation; IFRS; M41; M42; M48;
Keywords: Merger premiums; IFRS; Mandatory adoption; Absence of IFRS;
Keywords: Single set of accounting standards; IFRS; Financial instruments; Substance over form; Fair value; Dichotomy of accounting systems; Accounting standards for SMEs
Keywords: Critical; Social; Accounting change; Political economy; Financialization; IFRS
Keywords: IFRS; Foreign direct investment; Accounting harmonization; OECD; Location
Keywords: International Financial Reporting Standards; IFRS; publicly traded companies; market performance;
Keywords: C23; G21; M41; Market risk; Accounting variables; IFRS; Non-systematic risk; Banking;
Keywords: M41; Earnings quality; European crisis; Incentives for earnings management; IFRS;
Keywords: IFRS; U.S. GAAP; Rules-based accounting principles; Principles-based-accounting principles;
Keywords: G34; G38; M10; M40; Split-share structure reform; IFRS; Corporate governance; Earnings management; China;
Keywords: G30; G39; M40; M41; M49; O16; Earnings management; Thresholds; Analysts' earnings forecasts; Corporate governance; IFRS;
Keywords: Earnings Management; IFRS; Indonesian Financial Accounting Standards (PSAK); GCG Mechanism
Keywords: Pension; Smoothing; IFRS
Keywords: IFRS; Transition country; Unlisted companies; Management accounting; Mandatory; voluntary and forced adoption of IFRS
Keywords: Culture; Language; IFRS; Frame switching; Interpretation of accounting standards
Keywords: Institutional theory; Institutional change; Layering; IFRS; Transnational regulation
Keywords: IFRS; Control; Joint control; Significant influence; Managerial incentives; Disclosures
Keywords: IFRS; Estimates; Judgments; Disclosure; IAS 1; Big-4 auditor
Keywords: Fair value accounting; Accounting discourse; Chinese accounting standards; IFRS; Critical discourse analysis; Neoliberalism; China
Keywords: Value relevance; Conditional conservatism; IFRS; Banking sector; Europe
Keywords: Contingent liabilities; IAS 37; exposure draft IAS 37; IFRS; International Accounting Standards Board
Keywords: IFRS; Vietnam; Mandatory; Voluntary; Adoption; Timeline
Keywords: ASE, Athens Stock Exchange; FVA, fair value accounting; IFRS, International Financial Reporting Standards; OLS, ordinary least squaresGoodwill; Value relevance; Fair value accounting; Mandatory disclosures; IFRS; Greece
Keywords: G01 Financial Crises; M41 AccountingFinancial crisis; Earnings management; Europe; IFRS; Investor protection; Accounting quality
Keywords: M41; G34; M21Optimal Contracting; IFRS; Performance measures; Executive pay; Fair value accounting
Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants' decisions affected by work location and core self-evaluations?
Keywords: Core self-evaluations; Control; Consolidation; IFRS; US GAAP; Decision-making; India;
Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union
Keywords: M41 accounting; M20 business economics; A12 relation of economics to other disciplines; Financial reporting; IFRS; European Union; Sustainable development;
Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS
Keywords: Real earnings management; Accrual earnings management; IFRS; Legal origin;
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
Keywords: Long-lived asset write-downs; Asset impairments; IFRS; U.S. GAAP;