Accrual Basis - Articles - Scientific Research Publishing

The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice? (Articles)

Roberto Jannelli, Cristina Tesone

Open Journal of Accounting Vol.2 No.4, October 21, 2013

DOI: 10.4236/ojacct.2013.24017 9,479 Downloads 14,501 Views Citations
New Changes of Financial Risks in Colleges and Universities and Coping Strategies after the Implementation of the New Government Accounting System (Articles)

Linan Su

Open Journal of Social Sciences Vol.14 No.1, December 31, 2025

DOI: 10.4236/jss.2026.141001 84 Downloads 409 Views Citations
An Empirical Research on the Funds Managers’ Skill and Accrual Quality Risk Premium: The Evidence from China (Articles)

Qian Yang

Open Journal of Business and Management Vol.6 No.2, April 26, 2018

DOI: 10.4236/ojbm.2018.62027 845 Downloads 2,017 Views Citations
The Research on Venture Capital’s Effect on Earnings Management of Listed Companies of GEM before IPO: Evidence from China (Articles)

Ruting Feng

Modern Economy Vol.6 No.5, May 26, 2015

DOI: 10.4236/me.2015.65058 5,561 Downloads 7,774 Views Citations
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting (Articles)

Fabio Giulio Grandis, Giorgia Mattei

Open Journal of Accounting Vol.1 No.2, October 26, 2012

DOI: 10.4236/ojacct.2012.12004 7,357 Downloads 14,107 Views Citations
Earnings Management in Baltic Listed Companies: A Study of the Consumer Good Industry (Articles)

Diana Bachtijeva, Vilte Cibutavičiūtė, Rasa Subačienė

Theoretical Economics Letters Vol.14 No.5, October 28, 2024

DOI: 10.4236/tel.2024.145089 133 Downloads 810 Views Citations
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations (Articles)

Tariq Darabee, Aida Mousa

Open Journal of Accounting Vol.14 No.1, December 4, 2024

DOI: 10.4236/ojacct.2025.141001 341 Downloads 2,574 Views Citations
On Cycle Related Graphs with Constant Metric Dimension (Articles)

Murtaza Ali, Gohar Ali, Usman Ali, M. T. Rahim

Open Journal of Discrete Mathematics Vol.2 No.1, January 20, 2012

DOI: 10.4236/ojdm.2012.21005 6,357 Downloads 13,852 Views Citations
Tight Monomials in Quantum Group for Type A₅ with t ≤ 6 (Articles)

Yuwang Hu, Guiwei Li, Jun Wang

Advances in Linear Algebra & Matrix Theory Vol.5 No.3, August 26, 2015

DOI: 10.4236/alamt.2015.53007 3,952 Downloads 4,931 Views Citations
No Quantum Process Can Explain the Existence of the Preferred Basis: Decoherence Is Not Universal (Articles)

Hitoshi Inamori

Journal of Quantum Information Science Vol.6 No.3, August 26, 2016

DOI: 10.4236/jqis.2016.63014 2,834 Downloads 5,654 Views Citations
Tight Monomials with t-Value ≤ 9 for Quantum Group of Type D₄ (Articles)

Yuwang Hu, Jifang Hu, Qiongru Wu

Advances in Linear Algebra & Matrix Theory Vol.7 No.4, December 12, 2017

DOI: 10.4236/alamt.2017.74009 1,370 Downloads 2,670 Views Citations
Solve the Polynomial Functions Conditional Extreme by Applying the Groebner Basis Method (Articles)

Junyu Luo, Shengzhen Ding

Open Journal of Applied Sciences Vol.12 No.11, November 25, 2022

DOI: 10.4236/ojapps.2022.1211132 251 Downloads 1,112 Views Citations
A Dialectical Study on Translatability and Untranslatability (Articles)

Ruoyan Zhang

Open Access Library Journal Vol.11 No.9, September 13, 2024

DOI: 10.4236/oalib.1111936 147 Downloads 1,555 Views Citations
Two-Dimensional Lattice-Ordered Algebras over $ℝ$ -Revisit (Articles)

Jingjing Ma

Advances in Pure Mathematics Vol.16 No.4, April 30, 2026

DOI: 10.4236/apm.2026.164017 36 Downloads 175 Views Citations
Continuous Piecewise Linear Approximation of BV Function (Articles)

Hua Yi, Tao Yu, Zhiquan Chen, Jingwen Zhu

Applied Mathematics Vol.5 No.4, March 10, 2014

DOI: 10.4236/am.2014.54063 5,593 Downloads 7,862 Views Citations
Simulated Minimum Quadratic Distance Methods Using Grouped Data for Some Bivariate Continuous Models (Articles)

Andrew Luong

Open Journal of Statistics Vol.8 No.2, April 30, 2018

DOI: 10.4236/ojs.2018.82024 917 Downloads 2,146 Views Citations
Classification of non stationary signals using multiscale decomposition (Articles)

Marwa Chendeb, Mohamad Khalil, David Hewson, Jacques Duchên

Journal of Biomedical Science and Engineering Vol.3 No.2, March 1, 2010

DOI: 10.4236/jbise.2010.32025 4,891 Downloads 9,593 Views Citations
An Autonomous Incremental Learning Algorithm for Radial Basis Function Networks (Articles)

Seiichi Ozawa, Toshihisa Tabuchi, Sho Nakasaka, Asim Roy

Journal of Intelligent Learning Systems and Applications Vol.2 No.4, December 14, 2010

DOI: 10.4236/jilsa.2010.24021 5,356 Downloads 10,165 Views Citations
Interaction of small aromatic molecules: An ab initio studies on benzene and pyridine molecules (Articles)

Bipul Bezbaruah, P. Hazarika, A. Gogoi, O. K. Medhi, C. Medhi

Journal of Biophysical Chemistry Vol.2 No.1, February 22, 2011

DOI: 10.4236/jbpc.2011.21005 6,234 Downloads 13,429 Views Citations
Function Approximation Using Robust Radial Basis Function Networks (Articles)

Oleg Rudenko, Oleksandr Bezsonov

Journal of Intelligent Learning Systems and Applications Vol.3 No.1, February 24, 2011

DOI: 10.4236/jilsa.2011.31003 6,588 Downloads 13,042 Views Citations

First <12 3 ...>Last

	[email protected]
	+86 18163351462 (WhatsApp)
	1655362766
	SCIRP WeChat

All	Title	Abstract	Keywords
DOI	Author	Journal	Affiliation
ISSN	Subject

	[email protected]
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

Browse Subjects

Publish with us

Home

About SCIRP

Service

Policies