International Accounting Standards - Articles - Scientific Research Publishing

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 7,352 Downloads 14,091 Views Citations
International Accounting Standards in the Public Sector: A Comparative Study of Greece and European Countries (Articles)

Eleni Tsianaka, Antonios Stavropoulos

Theoretical Economics Letters Vol.13 No.4, August 9, 2023

DOI: 10.4236/tel.2023.134047 485 Downloads 3,441 Views Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management (Articles)

Rady Hassan Ismail Hussein, Shengdao Gan

Open Journal of Accounting Vol.14 No.1, December 18, 2024

DOI: 10.4236/ojacct.2025.141002 171 Downloads 1,088 Views Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting (Articles)

Jierong Cheng

Technology and Investment Vol.6 No.1, February 16, 2015

DOI: 10.4236/ti.2015.61007 7,638 Downloads 9,845 Views Citations
Cash Flow Analysis Based on International Accounting Standards (IAS): A Critical Evaluation (Articles)

Kanellos Toudas, Alexandra Goula, Marios Menexiadis, Paraskevi Boufounou, Alexandros Garefalakis

Theoretical Economics Letters Vol.12 No.5, October 18, 2022

DOI: 10.4236/tel.2022.125075 582 Downloads 3,847 Views Citations
The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking (Articles)

Xing Liu, Shasha Cao

American Journal of Industrial and Business Management Vol.6 No.2, February 18, 2016

DOI: 10.4236/ajibm.2016.62009 4,540 Downloads 6,145 Views Citations
Improvement of Corporate Governance Structure and Implementation of Accounting Standards (Articles)

Jianjun Zou

Open Journal of Social Sciences Vol.7 No.1, January 10, 2019

DOI: 10.4236/jss.2019.71004 1,860 Downloads 4,860 Views Citations
Research on the Reclassification of Financial Assets (Articles)

Congcong Gou

Open Access Library Journal Vol.7 No.6, June 2, 2020

DOI: 10.4236/oalib.1106324 605 Downloads 3,145 Views Citations
International Experience in Applying Corporate Income Tax Accounting for Viet Nam in an International Integration Context (Articles)

Dao Tuyet Lan

Open Journal of Social Sciences Vol.11 No.5, May 31, 2023

DOI: 10.4236/jss.2023.115033 262 Downloads 1,214 Views Citations
Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups
—Case of Performance Indicators (Articles)

Rachid El Oud, Yassine Haitou, Abderrahim Amedjar

Open Journal of Business and Management Vol.9 No.4, June 10, 2021

DOI: 10.4236/ojbm.2021.94082 536 Downloads 2,099 Views Citations
Financial Evaluation and Viability of Businesses Using Information Systems after the Implementation of the Greek Accounting Standards (Articles)

Eleni Tsianaka, Dimitra Seretidou

Theoretical Economics Letters Vol.13 No.4, August 17, 2023

DOI: 10.4236/tel.2023.134052 364 Downloads 1,292 Views Citations
Evaluation of International Standards of Management of Communication and Information Technology (MCIT) in Khorasan Razavi Hospitals from the Perspective of Managers (Articles)

Saeed Shojaei, Fereshteh Farzianpour, Mohammad Arab, Abbas Rahimi Foroushani, Esmaeil Hosseinzadeh Roknabadi

Health Vol.7 No.8, August 5, 2015

DOI: 10.4236/health.2015.78109 3,158 Downloads 4,541 Views Citations
The Effect of IFRS Adoption on Investment Management: A Review of the Literature (Articles)

Konstantinos Kapellas, Georgia Siougle

Technology and Investment Vol.9 No.1, January 26, 2018

DOI: 10.4236/ti.2018.91001 2,400 Downloads 8,871 Views Citations
Transparency and Reliability in Financial Statement: Do They Exist? Evidence from Malaysia (Articles)

Zinatul Iffah Binti Abdullah, Mahmoud Khalid Almsafir, Ayman Abdal-Majeed Al-Smadi

Open Journal of Accounting Vol.4 No.4, November 27, 2015

DOI: 10.4236/ojacct.2015.44004 8,246 Downloads 14,312 Views Citations
The ILO’s Endeavour to Eliminate Child Labour Worldwide: A Discourse on Legitimacy and Standards Fit for Purpose (Articles)

Alexis Foua, Wilson Diriwari

Beijing Law Review Vol.10 No.5, December 10, 2019

DOI: 10.4236/blr.2019.105068 954 Downloads 3,288 Views Citations
Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management (Articles)

Wenmiao Zhang

Open Journal of Social Sciences Vol.2 No.11, November 28, 2014

DOI: 10.4236/jss.2014.211025 3,493 Downloads 4,618 Views Citations
The Impact of Accounting Standards Convergence on Cross-Border Investment Decisions (Articles)

Yurong Ma

iBusiness Vol.16 No.4, November 28, 2024

DOI: 10.4236/ib.2024.164011 137 Downloads 1,275 Views Citations
The Impact of Population Aging on Pension Accounting and Asset Allocation (Articles)

Letong Zhou

Open Journal of Business and Management Vol.13 No.1, December 19, 2024

DOI: 10.4236/ojbm.2025.131007 147 Downloads 1,195 Views Citations
A Digital Accounting Framework for Enhancing Solvency and Financial Evaluation in Non-Bank Financial Institutions: Evidence from Egypt (Articles)

Amin Elsayed Ahmed Lotfy

Open Journal of Accounting Vol.15 No.1, January 30, 2026

DOI: 10.4236/ojacct.2026.151006 122 Downloads 650 Views Citations
Assessment of Seagoing Ships Longitudinal Strength in the Context of International Rules, Important Factor for Safe Operation (Articles)

Dumitru Lupascu, Ionel Chirica

World Journal of Engineering and Technology Vol.3 No.4, November 30, 2015

DOI: 10.4236/wjet.2015.34029 6,350 Downloads 8,007 Views Citations

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