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1-9 of 9
Keywords: Financial accounting
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Journal Articles
The impact of AAOIFI accounting and auditing standards on earnings persistence and cash-flow predictability: evidence from MENA IFIs
Available to Purchase
Journal of Financial Reporting and Accounting 1–26.
Published: 03 April 2026
... countries Auditing Financial accounting ASIFI Islamic financial institutions (IFIs) continue to expand globally, offering products that appeal to communities seeking ethical and Shariah-compliant finance. This expansion intensifies the need for accounting standards tailored to Islamic...
Journal Articles
The use of robotic process automation in contemporary accounting practices
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 29 September 2025
...Pedro Miguel Castanheira Teixeira; Adelaide Martins; Isabel Maldonado; Francisco Duarte Purpose The purpose of this study is to analyse the motivations of accounting professionals in financial accounting for adopting robotic process automation ( RPA ) and to evaluate the effects of this adoption...
Journal Articles
An improved measure of conforming tax avoidance
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (3): 1271–1301.
Published: 29 May 2023
... management Taxation Financial accounting Accounting Financial reporting (1) C T P T A t − 1 = β 0 + β 1 ∗ B T D T A t − 1 + ε Substituting BTD* from equation (7) into equation (6) , and adjusting signs, gives...
Journal Articles
Analyzing business-failure-process risk: evidence from Finland
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Journal of Financial Reporting and Accounting (2021) 19 (4): 571–595.
Published: 04 February 2021
... accounting Accounting Financial reporting Corporate finance G33 M21 Business failure prediction means recognizing the early warning signals of financial distress. It is one of the most important topics in financial accounting. All interest groups of failing firms suffer annually from huge...
Journal Articles
Implied expense theory in financial reporting: a steady-state approach
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Journal of Financial Reporting and Accounting (2018) 16 (1): 49–83.
Published: 12 March 2018
... presents empirical results, while Section 5 summarizes and discusses the findings. Performance measurement Financial reporting Earnings management Accounting Financial accounting Earnings are regarded as an important summary measure of a firm’s financial performance, and are often used...
Journal Articles
Measuring goodwill and noncontrolling interest under the new consolidation accounting standards
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Journal of Financial Reporting and Accounting (2017) 15 (2): 198–207.
Published: 03 July 2017
... Licensed re-use rights only Taxation Financial reporting Accounting Forensic accounting Financial accounting Since 1970, the subject of business combination was governed by the Accounting Principles Board (APB) No. 16[ 1 ]. In 2009, the Financial Accounting Standards Board (FASB) issued...
Journal Articles
Insurance vs Takaful: identical sides of a coin?
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Journal of Financial Reporting and Accounting (2015) 13 (2): 247–266.
Published: 05 October 2015
... Limited 2015 Financial reporting Financial accounting Accounting Specialized industry The worldwide emergence and reinforcement of Al-Tajdid Al-Islami (Islamic revivalism) plainly referred to efforts of returning Islam to its original pure form (Mawdudi, 1999) has contributed...
Journal Articles
Defining goodwill: a practice perspective
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Journal of Financial Reporting and Accounting (2011) 9 (2): 161–175.
Published: 25 October 2011
... this, we analysed the sentences in one of the classes for a second order classification using the same initial approach. Goodwill International Financial Reporting Standards Financial accounting Intangible assets Business combination Accounting standards International standards...
Journal Articles
The Applications Of Management Accounting Techniques In Malaysian Companies: An Industrial Survey
Available to Purchase
National Accounting Research Journal (2003) 1 (1): 1–12.
Published: 06 January 2003
... and Target Costing. Malaysia Management accounting Budgeting Financial accounting © MCB UP Limited 2003 ...
