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Advanced Search Results For "accounting"

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 "accounting"
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The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance.

Publication Type: Academic Journal

Source(s): PloS one [PLoS One] 2022 Dec 15; Vol. 17 (12), pp. e0279159. Date of Electronic Publication: 2022 Dec 15 (Print Publication: 2022).

Abstract: The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board si...

Assessing Digital Transformation of Cost Accounting Tools in Healthcare.

Publication Type: Academic Journal

Source(s): International journal of environmental research and public health [Int J Environ Res Public Health] 2022 Nov 23; Vol. 19 (23). Date of Electronic Publication: 2022 Nov 23.

Authors:

Abstract: The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital techno...

[Accounting basics for the self-employed physician].

Publication Type: Academic Journal

Source(s): Revue medicale suisse [Rev Med Suisse] 2022 Oct 12; Vol. 18 (799), pp. 1928-1933.

Abstract: The work of a self-employed physician being a liberal activity, his practice does not only require the mastery of the medical art but also of the financial management of his practice. This article aims at reminding some basic accounting notions necessa...

Counterparty Risk: Implications for Network Linkages and Asset Prices.

Publication Type: Academic Journal

Source(s): Review of Financial Studies. Feb2023, Vol. 36 Issue 2, p814-858. 45p.

Abstract: We study the relation between trade credit, asset prices, and production-network linkages. Empirically, firms extending more trade credit earn 7.6 |$\%$| p.a. lower risk premiums and maintain longer relationships with customers. Using a production-base...

Further Analyses and Robustness Checks Addendum to: "Accounting Conservatism and Bankruptcy Risk".

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jan2023, Vol. 38 Issue 1, p211-219. 9p. 3 Charts.

Abstract: Alternative Estimation Methods - Documenting that the reported relationship between accounting conservatism and bankruptcy risk is robust to alternative methods for estimating bankruptcy risk and bankruptcy risk components. By increasing bankruptcy ris...

Billing And Insurance-Related Administrative Costs: A Cross-National Analysis.

Publication Type: Academic Journal

Source(s): Health affairs (Project Hope) [Health Aff (Millwood)] 2022 Aug; Vol. 41 (8), pp. 1098-1106.

Abstract: Billing and insurance-related costs are a significant source of wasteful health care spending in Organization for Economic Cooperation and Development nations, but these administrative burdens vary across national systems. We executed a microlevel acco...

The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies.

Publication Type: Academic Journal

Source(s): PloS one [PLoS One] 2022 Jul 29; Vol. 17 (7), pp. e0265688. Date of Electronic Publication: 2022 Jul 29 (Print Publication: 2022).

Authors:

Abstract: International Financial Reporting Standards (IFRS) 's adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This p...

Letter to the Editor: Accounting for the Immeasurable: Broadening Our Valuation of Advanced Care Planning.

Publication Type: Editorial & Opinion

Source(s): Journal of palliative medicine [J Palliat Med] 2022 Jul; Vol. 25 (7), pp. 1014-1015.

Under the influence of nature: The contribution of natural capital to tourism spend.

Publication Type: Academic Journal

Source(s): PloS one [PLoS One] 2022 Jun 22; Vol. 17 (6), pp. e0269790. Date of Electronic Publication: 2022 Jun 22 (Print Publication: 2022).

Abstract: Tourism and outdoor leisure is an important economic sector for many countries, and has a substantial reliance on natural capital. Natural capital may be the primary purpose for tourism, or it may be a secondary factor, where the choice of location for...

The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p2130-2174. 45p.

Abstract: RÉSUMÉ: Impact du pouvoir discrétionnaire des gestionnaires en matière de constatation des produits : réexamen Selon les cadres conceptuels du FASB et du CNCI, la pertinence et la représentation fidèle sont les caractéristiques qualitatives fondamental...

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