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40,562 full-text articles. Page 264 of 480.

قاعدة محاسبية محلية مقترحة للمحاسبة عن عقود الايجار, ليث جواد كاظم, عادل حميد صنكور, وعد هادي عبد الحساني 2019 الجامعة المستنصرية/ كلية الادارة والاقتصاد ، ،جامعة المثنى/ كلية الادارة والاقتصاد

قاعدة محاسبية محلية مقترحة للمحاسبة عن عقود الايجار, ليث جواد كاظم, عادل حميد صنكور, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


تحالف العلامة التجارية وعلاقته بأدراك الزبائن العراقيين لمنتجات شركات السيارات دراسة تحليلية لعينة من زبائن شركتي هيونداي وكيا من العراقيين, احمد منخي كشيش 2019 جامعة المثنى/ كلية الادارة والاقتصاد

تحالف العلامة التجارية وعلاقته بأدراك الزبائن العراقيين لمنتجات شركات السيارات دراسة تحليلية لعينة من زبائن شركتي هيونداي وكيا من العراقيين, احمد منخي كشيش

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


استعمال بطاقة العلامات المتوازنة في تقويم الأداء بحث تطبيقي في محطة انتاج الكهرباء في السماوة, عصام حميد الشايع, ستار جبار مبيدر 2019 وزارة الداخلية/ حسابات الوزارة ،

استعمال بطاقة العلامات المتوازنة في تقويم الأداء بحث تطبيقي في محطة انتاج الكهرباء في السماوة, عصام حميد الشايع, ستار جبار مبيدر

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


دور جودة الابلاغ المالي في جذب الاستثمار الاجنبي المباشر دراسة استطلاعية لاراء عينة من موظفي هيئة استثمار المثنى, علي ناظم عبد الامير الشيخ 2019 جامعة المثنى/ كلية الادارة والاقتصاد

دور جودة الابلاغ المالي في جذب الاستثمار الاجنبي المباشر دراسة استطلاعية لاراء عينة من موظفي هيئة استثمار المثنى, علي ناظم عبد الامير الشيخ

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


اثر قياس كفاءة راس المال الفكري على الأداء المالي للوحدات الاقتصادية دراسة في عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, علي عبد الرزاق العبودي, سعود جايد مشكور, جعفر فالح ناصر 2019 جامعة المثنى/ كلية الادارة والاقتصاد

اثر قياس كفاءة راس المال الفكري على الأداء المالي للوحدات الاقتصادية دراسة في عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, علي عبد الرزاق العبودي, سعود جايد مشكور, جعفر فالح ناصر

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


دور المعرفة التسويقية في تحسين القدرة التنافسية دراسة تطبيقية على الصناعات الكهربائية الأردنية, ظاهر رداد قرشي 2019 جامعة عمان العربية/ الاردن

دور المعرفة التسويقية في تحسين القدرة التنافسية دراسة تطبيقية على الصناعات الكهربائية الأردنية, ظاهر رداد قرشي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


Financial Analysis And Valuation Of Ani Pharmaceticals, Inc., olaoluwa gbolahan 2019 Minnesota State University Moorhead

Financial Analysis And Valuation Of Ani Pharmaceticals, Inc., Olaoluwa Gbolahan

Dissertations, Theses, and Projects

ANI Pharmaceuticals is a pharmaceutical company focused on developing, manufacturing, and marketing branded and generic prescription pharmaceuticals. The company has over 40 products and produces liquid, powder and oral solid dose products, including those requiring containment. ANI's line of Rx products is sold to the U.S's largest wholesalers and distributors, smaller regional distributors and chains, as well as the top pharmacy and retail outlets in the country


Comparative Analysis Of Kpmg And Ey, Nichole A. Snow, Hali M. Phillips 2019 Coastal Carolina University

Comparative Analysis Of Kpmg And Ey, Nichole A. Snow, Hali M. Phillips

Honors Theses

In the accounting field there are the “Big 4” which as the names implies are the largest 4 accounting firms in world. These firms provide an extensive range of auditing and assurance services (Big 4 Accounting Firms). They are also huge employers and career development centers. The members of this internationally renowned group are Deloitte, PwC, EY, and KPMG (Big 4 Accounting Firms). Below is a brief analysis of two of these firms, KPMG and EY.


Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, December 10, American Institute of Certified Public Accountants. Auditing Standards Board 2019 University of Mississippi

Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute of Certified Public Accountants. Auditing Standards Board 2019 University of Mississippi

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Standards Board (Asb), December 6, 2019, Meeting Agenda Teleconference, American Institute of Certified Public Accountants. Auditing Standards Board 2019 University of Mississippi

Auditing Standards Board (Asb), December 6, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


What Is Income? [Pattern Speech], American Institute of Accountants 2019 University of Mississippi

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


What Is Income? [Pattern Speech], American Institute of Accountants 2019 University of Mississippi

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Predicting Market Trends: Effects Of Gdp And Pmi On Changes In Stock Closing Prices, Charley Renna 2019 Chapman University

Predicting Market Trends: Effects Of Gdp And Pmi On Changes In Stock Closing Prices, Charley Renna

Student Scholar Symposium Abstracts and Posters

In an effort to learn more about the impact of certain economic variables on the stock market, I chose to analyze the impact that the Purchasing Managers’ Index and U.S. Gross Domestic Product have on three major stock indices: S&P 500, Dow Jones Industrial Average, and Nasdaq 100. The PMI is an index of the direction of economic trends in the manufacturing and services sector. Released on the first business day of every month, it consists of a diffusion index that summarizes whether market conditions are expanding, staying the same, or contracting. An index level greater than 50 percent suggests …


Assigning Triaged Patients To Treatment Rooms In A Hospital Emergency Department, Barry E. King E. King, Tyler Pollard, Jennifer Rice, Jane Siegler 2019 Butler University

Assigning Triaged Patients To Treatment Rooms In A Hospital Emergency Department, Barry E. King E. King, Tyler Pollard, Jennifer Rice, Jane Siegler

Scholarship and Professional Work - Business

The assigning of new arrivals at a hospital emergency department to treatment rooms was examined. New patients are summarily triaged and assigned to a treatment room based on severity of their symptoms, the grade of a treatment room, and an exponential benefit curve that encourages the solver to schedule the most severe cases early. SAS’s OPTMODEL modeling language was employed to build the model and SAS’s MILP solver was used to perform the scheduling. Up to thirty patients were optimally assigned to depict the example of a large emergency department.


Amendments To The Description Of The Concept Of Materiality; Statement On Auditing Standards, 138, American Institute of Certified Public Accountants. Auditing Standards Board 2019 University of Mississippi

Amendments To The Description Of The Concept Of Materiality; Statement On Auditing Standards, 138, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Evaluating Flat Tax Theory: A Conceptual Framework, James N. Mohs 2019 University of New Haven

Evaluating Flat Tax Theory: A Conceptual Framework, James N. Mohs

Accounting Faculty Publications

Tax receipts form one of the key tools of current macroeconomic fiscal policy. As governments are forced to increase spending levels satisfy their respective social, political or economic goals, they are consequently are forced to review new or additional sources of tax review. Government officials and political candidates theorize that new expensive programs can be paid for by increased taxes. A flat tax system has also been theorized to be an equitable solution to satisfy the increased tax revenue requirements. This paper reviews in general terms the current progressive tax system as well as a regressive flat tax system. This …


Modeling Market Reactions To Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Richard HOLOWCZAK, David A. Louton, Hakan Saraoglu, Charles Cullinan 2019 CUNY Bernard M Baruch College

Modeling Market Reactions To Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Richard Holowczak, David A. Louton, Hakan Saraoglu, Charles Cullinan

Accounting Department Faculty Journal Articles

Market reactions to auditor change filings have been studied over a long period in the literature. We provide a review of the literature on market response to auditor changes and identify a superset of variables used in published research. Applying methods from machine learning to optimize variable selection, we build models that explain market reaction to auditor changes. We compare the performance of our models with the performance of the models that use subsets of variables examined in a select list of studies in the literature. Our meta-analysis results in an improvement in model fit compared to the analysis used …


Chief Financial Officer Demographic Characteristics And Fraudulent Financial Reporting In China, Jinghui SUN, Pamela KENT, Baolei QI, Jiwei WANG 2019 Xi'an Jiaotong University

Chief Financial Officer Demographic Characteristics And Fraudulent Financial Reporting In China, Jinghui Sun, Pamela Kent, Baolei Qi, Jiwei Wang

Research Collection School Of Accountancy

We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm-years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and perceptions. We find that fraudulent financial reporting is higher when CFOs are younger, male, and have lower education backgrounds. An analysis of inflated earnings, fictitious assets, material omissions and other material misstatements provide similar results, with the exception that CFOs with higher education levels are associated with more inflated earnings. Accounting and Finance


Regulations And Brain Drain: Evidence From Wall Street Star Analysts’ Career Choices, Yuyan GUAN, Congcong LI, Hai LU, Franco WONG 2019 City University of Hong Kong

Regulations And Brain Drain: Evidence From Wall Street Star Analysts’ Career Choices, Yuyan Guan, Congcong Li, Hai Lu, Franco Wong

Research Collection School Of Accountancy

The Global Settlement, along with related regulations in the early 2000s, prohibits the use of investment banking revenue to fund equity research and compensate equity analysts. We find that all-star analysts from investment banks are more likely to exit the profession or move to the buy side after the regulations. The departed star analysts’ earnings revisions and stock recommendations are more informative than those of the remaining analysts who followed the same companies. To the extent that star analysts are superior to their nonstar counterparts in terms of research ability and ability to inform the market, the exit of star …


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