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Articles (42)

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1-10 of 42 results for accrual accounting and reporting

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Select article: Attempts at making public sector accrual accounting and reporting useful and useable: The preparers’ perspective

Open access

Research article

First published 2025-9

Attempts at making public sector accrual accounting and reporting useful and useable: The preparers’ perspective

Levi Gårseth-Nesbakk, Pawan Adhikari, Tobias Polzer

International Review of Administrative Sciences

Select article: Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Free access

Research article

First published 2024-1

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Sunil Dutta, Panos N. Patatoukas, Annika Yu Wang

Journal of Accounting,Auditing & Finance

Select article: Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Retricted access

Research article

First published 2023-6

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Juhendra Debbarma, Chinmoy Roy

Indian Journal of Corporate Governance

Select article: Public financial reporting in true and fair terms — discussion on shortfalls in Germany and recommendations for the reform agenda

Retricted access

Research article

First published 2009-12

Public financial reporting in true and fair terms — discussion on shortfalls in Germany and recommendations for the reform agenda

Ulf Papenfuß, Christina Schaefer

International Review of Administrative Sciences

Select article: Institutional Stock Ownership,Accrual Management,and Information Environment

Retricted access

Review article

First published 2005-7

Institutional Stock Ownership,Accrual Management,and Information Environment

Santanu Mitra, William M. Cready

Journal of Accounting,Auditing & Finance

Select article: Relevance of Accrual Accounting for Indian Railways

Retricted access

Research article

First published 2025-3

Relevance of Accrual Accounting for Indian Railways

Manjusha Jain

Indian Journal of Public Administration

Select article: Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?

Retricted access

Research article

First published 2015-3

Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?

Maria Antónia Jesus, Susana Jorge

International Review of Administrative Sciences

Select article: Governmental accounting in Malta towards IPSAS within the context of the European Union

Retricted access

Research article

First published 2016-12

Governmental accounting in Malta towards IPSAS within the context of the European Union

Rowan Jones, Josette Caruana

International Review of Administrative Sciences

Select article: Accrual accounting in the public sector: the case of the New South Wales government

Retricted access

Research article

First published 2002-11

Accrual accounting in the public sector: the case of the New South Wales government

Mark Christensen

Accounting History

Select article: Are International Financial Reporting Standards–Based and U.S. GAAP–Based Accounting Amounts Comparable? Evidence From U.S. ADRs

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Research article

First published 2014-4

Are International Financial Reporting Standards–Based and U.S. GAAP–Based Accounting Amounts Comparable? Evidence From U.S. ADRs

Li Li Eng, Li Sun, Thanyaluk Vichitsarawong

Journal of Accounting,Auditing & Finance

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