statistical analysis
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2022 ◽  
Vol 24 (2) ◽  
pp. 1-12
Author(s):  
Ahmed Jasim Hameed ◽  
Anfal S. Shareef ◽  
Sameer Imad Shaban

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.


2023 ◽  
Author(s):  
Yazhen Wang ◽  
Shang Wu ◽  
Hongzhi Liu

2022 ◽  
Vol 24 (2) ◽  
pp. 0-0

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.


Fuel ◽  
2022 ◽  
Vol 310 ◽  
pp. 122323
Author(s):  
Yue Wang ◽  
Xiangfei Bai ◽  
Linlin Wu ◽  
Yuhong Zhang ◽  
Sijian Qu

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