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Keywords: Financial accounting
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Journal Articles
Journal Articles
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
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
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
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
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
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
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

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