Relevant bibliographies by topics / Accounting and Financial Irregularities

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting and Financial Irregularities'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Accounting and Financial Irregularities"

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Toit, Elda du, and Frans N. S. Vermaak. "Characteristics of companies with a higher risk of financial statement fraud: Five case studies." Risk Governance and Control: Financial Markets and Institutions 5, no. 1 (2015): 77–87. http://dx.doi.org/10.22495/rgcv5i1c1art1.

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Various characteristics can be observed in the financials and the behaviour of companies engaging in accounting irregularities. This article explores the usefulness of such characteristics by analysing the financial statements of five companies accused of alleged accounting irregularities. The analysis involves quantitative and qualitative analyses for each of the companies, compared to a relevant control sample. The quantitative study consisted of financial statement analyses. The qualitative study involved an analysis of the narrative reports that form part of the published annual report. Ni
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Animley, Edmund, John Kwaku Mensah Mawutor, and Isaac Ofoeda. "Crisis Accounting and Financial Irregularities: Do Ethical Considerations Play a Role?" International Journal of Accounting, Business and Finance 2, no. 2 (2024): 1–14. http://dx.doi.org/10.55429/ijabf.v2i2.100.

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In periods of crisis, organizations and nations experience heightened demands to achieve financial targets, which result in unethical conduct such as the manipulation of financial data and the misrepresentation of financial information or funds. The study aimed at assessing the relationships between Crisis Accounting, Ethical Considerations and Financial Irregularities and establish the moderating role of Ethical Consideration in the relationship that exists between Crisis Accounting and Financial Irregularities. Data from 309 accountants were used to establish the relation between the variabl
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Henrique Rocha Felix, Carlos, and Arilda Teixeira. "Tax Aggressiveness and Accounting and Financial Irregularities in Brazil." New Challenges in Accounting and Finance 5 (February 2021): 50–66. http://dx.doi.org/10.32038/ncaf.2021.05.04.

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This paper aimed to analyse whether tax aggressiveness increases the Company probability to incur in accounting and financial irregularities. It was used as a quantitative and descriptive methodology. To measure the aggressiveness level, it used General and Current Effective Tax Rate (ETR) and to estimate the results, Logit Regression. The population of this research were the Companies with shares on Stock Exchanges. The sample was the Brazilian Companies listed on B3 during de period 1999-2017, which corresponded to 4332 observations. Is was divided into two groups: one for treatment, and ano
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Felix, Carlos Henrique Rocha, and Arilda Teixeira. "Tax Aggressiveness and Accounting and Financial Irregularities in Brazil." New Challenges in Accounting and Finance 5 (March 10, 2021): 50–66. https://doi.org/10.32038/NCAF.2021.05.04.

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This paper aimed to analyse whether tax aggressiveness increases the Company probability to incur in accounting and financial irregularities. It was used as a quantitative and descriptive methodology. To measure the aggressiveness level, it used General and Current Effective Tax Rate (ETR) and to estimate the results, Logit Regression. The population of this research were the Companies with shares on Stock Exchanges. The sample was the Brazilian Companies listed on B3 during de period 1999-2017, which corresponded to 4332 observations. Is was divided into two groups: one for treatment, and ano
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Nurbaiti, Zulvi, and Rustam Hanafi. "ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES." Jurnal Akuntansi Indonesia 6, no. 2 (2017): 167. http://dx.doi.org/10.30659/jai.6.2.167-184.

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This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used
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Murtanto, Murtanto, and Dewi Sandra. "PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING." Media Riset Akuntansi, Auditing & Informasi 19, no. 2 (2019): 209. http://dx.doi.org/10.25105/mraai.v19i2.5320.

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Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat <em>accounting irregularities</em> terhadap <em>pressure, opportunity, rationalization dan capability</em> dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam
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Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.

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Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in South African companies needed further investigation. This study examines whether users and compilers of financial statements believe that analysing financial statements can provide clear indications of companies’ financial health. The study was conducted by means of a structured questionnaire based on statements made by experts in the field o
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Vasyakin, Bogdan S., and Elena G. Perepechkina. "Problems of organizing a public audit of the budget sphere." Theoretical and Practical Aspects of Management, no. 9 (August 24, 2020): 30–42. http://dx.doi.org/10.46486/0234-4505-2020-9-30-42.

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Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of sta
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Price, Richard A., Nathan Y. Sharp, and David A. Wood. "Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures." Accounting Horizons 25, no. 4 (2011): 755–80. http://dx.doi.org/10.2308/acch-50064.

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SYNOPSIS Although a substantial body of academic research is devoted to developing and testing risk proxies that detect accounting irregularities, the academic literature has paid little attention to commercially developed risk measures. This is surprising given the general consensus that academic risk measures have relatively poor construct validity. We compare the commercially developed Accounting and Governance Risk (AGR) and Accounting Risk (AR) measures with academic risk measures to determine which best detects financial misstatements that result in Securities and Exchange Commission enf
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McGuire, Sean T., Thomas C. Omer, and Nathan Y. Sharp. "The Impact of Religion on Financial Reporting Irregularities." Accounting Review 87, no. 2 (2011): 645–73. http://dx.doi.org/10.2308/accr-10206.

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ABSTRACT This study examines the impact of religion on financial reporting. We predict that firms in religious areas are less likely to engage in financial reporting irregularities because prior research links religiosity to reduced acceptance of unethical business practices. Our results suggest that firms headquartered in areas with strong religious social norms generally experience lower incidences of financial reporting irregularities. We also examine whether religiosity influences managers' methods of managing earnings. Although we find a negative association between religiosity and abnorm
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Dissertations / Theses on the topic "Accounting and Financial Irregularities"

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Du, Toit Elda. "Using financial analysis and interpretation as a foundation to comprehend financial health." Thesis, University of Pretoria, 2012. http://hdl.handle.net/2263/24645.

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The ability to measure the financial health of a company is becoming an increasingly serious issue. One only needs to think of the widely published irregularities in companies such as Enron, Parmalat and Macmed to grasp something of the magnitude of the losses and other problems that investors can face if they do not have the ability to “predict” possible problems. There are individuals who are constantly identifying new and ingenious ways to deceive their customers, investors, the government and others. It is important for parties with an interest in a company to devise new ways to identify h
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Bossius, Annika, and Frida Leijon. "Visselblåsning : Visselblåsarsystemets roll för finansiell styrning och kontroll." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17197.

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Bakgrund: Visselblåsarsystem införs nu för företag inom EU. EU ser ett behov för ett ökat skydd för visselblåsare och EU kommissionen fastslog 16e april 2019 ett direktiv som innebär att säkra kanaler för rapportering av visselblåsarärenden skall finnas för alla företag med fler än 50 anställda. Att minimera risker för ekonomiska oegentligheter är en nyckelfråga för företag och som visselblåsarsystem förväntas bidra till. Mutor, bokföringsbrott och bedrägerier kan påverka trovärdigheten i företagens redovisning och om brott förekommer och uppdagas kan företagets existens stå på spel. Allvarlig
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Pungaliya, Raunaq Sushil. "Three essays on earnings management, financial irregularities, and capital structure." Diss., University of Iowa, 2010. https://ir.uiowa.edu/etd/580.

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This thesis comprises of three essays. The first essay is titled 'Do Acquiring Firms Manage Earnings?' and is co-authored with Professor Anand M. Vijh. The second essay is titled 'Do Firms Have a Target Leverage? Evidence from Credit Markets' and is joint work with Professors Anand M. Vijh and Redouane Elkamhi. The third is essay is single authored and titled 'Bondholder Wealth Effects of Fraudulent Reporting.' In the first essay, we investigate possible earnings management by inflating discretionary accruals in a sample of 1,719 cash acquirers and 895 stock acquirers during 1989-2005. Followi
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Djatej, Arsen M. "Russian financial accounting /." View abstract, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3248455.

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Waheed, Abdul, and Mitsuo Ezaki. "Production, Social Accounting and Financial Social Accounting Multiplier Analyses with the Financial Social Accounting Matrix of Pakistan." Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7497.

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Bourveau, Thomas. "Essays on Empirical Financial Accounting." Thesis, Jouy-en Josas, HEC, 2015. http://www.theses.fr/2015EHEC0003/document.

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Cette thèse est composée de trois chapitres distincts qui visent à analyser empiriquement la prise de décisions des entreprises et/ou des dirigeants dans le champ de la comptabilité financière. Le premier chapitre, co-écrit avec Francois Brochet et Sven Michael Spira, analyse comment le risque d’action collective sur les marchés financiers pour des raisons liées à des investissement discipline le comportement des dirigeants et réduit les coûts d’agence. Le deuxième chapitre étudie comment des changements de règlementation sur le marché du travail crée des incitations pour les dirigeants à mani
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Grazioli, Francesco Saverio. "Three Essays on Financial Accounting." Electronic Thesis or Diss., Jouy-en Josas, HEC, 2023. http://www.theses.fr/2023EHEC0001.

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Trois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'interaction entre les politiques de sécurité nationale et le comportement des entreprises. Le premier chapitre se concentre sur l'investissement des entreprises. Le deuxième chapitre examine le comportement des analystes financiers. Le troisième chapitre étudie les échanges d'informations sur le marché de la dette souveraine. Cette thèse apporte un nouvel éclairage sur les conséquences de cette politique pertinente mais inexplorée<br>Three chapters are included in my dissertation. These three chapters concern the inter
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Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals e
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Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementa
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Books on the topic "Accounting and Financial Irregularities"

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Bowsher, Charles A. Prevention, detection, and reporting of financial irregularities. U.S. General Accounting Office, 1990.

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R, Young Michael, and Nusbaum Jack H, eds. Accounting irregularities and financial fraud: A corporate governance guide. 2nd ed. Aspen Law & Business, 2002.

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R, Young Michael, and Nusbaum Jack H, eds. Accounting irregularities and financial fraud: A corporate governance guide. 3rd ed. CCH, 2006.

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R, Young Michael, Nusbaum Jack H, and Cuomo Mario Matthew, eds. Accounting irregularities and financial fraud: A corporate governance guide. 2nd ed. Harcourt Professional Pub., 2000.

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United States. General Accounting Office., ed. Prevention, detection, and reporting of financial irregularities: Statement of Charles A. Bowsher, Comptroller General of the United States, before the Subcommittee on Telecommunications and Finance, Committee on Energy and Commerce, House of Representatives. The Office, 1990.

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United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises. Accounting irregularities at Fannie Mae and the effect on investors: Hearing before the Subcommittee on Capital Markets, Insurance and Government Sponsored Entereprises [sic] of the Committee on Financial Services, U.S. House of Representatives, One Hundred Ninth Congress, first session, February 9, 2005. U.S. G.P.O., 2005.

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Baholdina, Irina, and Nina Golysheva. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties.&#x0D; Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent w
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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1937130.

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The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic ent
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Needles, Belverd E. Financial accounting. 3rd ed. Houghton Mifflin, 1989.

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Libby, Robert. Financial accounting. Irwin, 1996.

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Book chapters on the topic "Accounting and Financial Irregularities"

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Bandy, Gary. "Financial accounting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-2.

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Lessambo, Felix I. "Valuation Accounting." In Financial Statements. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_26.

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Duţescu, Adriana. "Financial Instruments." In Financial Accounting. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29485-4_9.

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Collis, Jill. "Introduction to Financial Accounting." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_1.

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Collis, Jill. "The Accounting System." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_2.

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Collis, Jill. "Financial Reporting Frameworks." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_3.

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Collis, Jill. "Statement of Comprehensive Income." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_4.

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Collis, Jill. "Statement of Financial Position." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_5.

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Collis, Jill. "Statement of Cash Flows." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_6.

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Collis, Jill. "Consolidated Financial Statements." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_7.

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Conference papers on the topic "Accounting and Financial Irregularities"

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Nuo, Zhang. "A LSTM Algorithm for Accounting Financial Investment Forecasting." In 2023 International Conference on Intelligent Computing, Communication & Convergence (ICI3C). IEEE, 2023. http://dx.doi.org/10.1109/ici3c60830.2023.00016.

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Harea, Ruxanda, and Svetlana Mihaila. "Benford's law: applicability in accounting and financial anomaly detection." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.22.

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Benford's Law is a mathematical tool widely used in forensic accounting and auditing to detect numerical anomalies that may indicate fraud. This study explores its applicability in identifying financial fraud, with a focus on the MiMedx case, where deviations from the expected digit distribution revealed irregularities suggesting revenue manipulation. By applying Benford's Law, auditors identified an unusually high frequency of certain digits, raising suspicions of financial misrepresentation. The analysis confirms that statistical deviations from Benford's expected pattern can serve as a red
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Glogić, Edin. "DIGITALIZACIJA I FORENZIČKO RAČUNOVODSTVO: NOVI ALATI U DETEKCIJI FINANSIJSKIH PREVARA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.593g.

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Forensic accounting is a crucial segment in detecting and preventing financial fraud, while digitalization introduces new opportunities to enhance this process. This paper examines the impact of digital technologies on forensic accounting, with a particular focus on artificial intelligence (AI), big data analytics, blockchain technology, and automated systems for financial transaction analysis. The aim of the research is to identify key digital tools that contribute to more efficient fraud detection and prevention, as well as to analyze the challenges accompanying their implementation. The emp
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Buzdugan, Ana-Maria. "The role of internal audit in preventing and detecting fraud with european funds." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.05.

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In a world of change and complexity, the institutions and organisations managing these funds face significant challenges in maintaining financial integrity and ensuring regulatory compliance. Fraud and irregularities in the use of these funds are a major concern for national and European authorities, with a negative impact on financial integrity, the reputation of institutions and public trust. Therefore, investigating the role of internal audit in this process is crucial for identifying vulnerabilities and implementing effective fraud prevention and detection measures.The research methods are
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Stanković, Predrag. "POUZDANOST FINANSIJSKIH IZVEŠTAJA REVIZORSKIH KUĆA „VELIKE ČETVORKE“ IZ PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.271s.

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The primary need of financial statement users is to have confidence in the accuracy and objectivity of the data presented in the financial statements they analyse and use as a basis for making certain decisions. The extent to which this need is met is largely determined by audit firms, as the primary controllers of the occuracy and objectivity of the data that companies present in their financial statements. In this regard, users rely on the assessments of financial statements provided by auditors and, based on these evaluations, make and implement their business decisions. However, unlike aud
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Bay, Stephen, Krishna Kumaraswamy, Markus Anderle, Rohit Kumar, and David Steier. "Large Scale Detection of Irregularities in Accounting Data." In Sixth International Conference on Data Mining (ICDM'06). IEEE, 2006. http://dx.doi.org/10.1109/icdm.2006.93.

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Prokofieva, Maria. "Visualization of financial data in teaching financial accounting." In 2020 24th International Conference Information Visualisation (IV). IEEE, 2020. http://dx.doi.org/10.1109/iv51561.2020.00109.

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Faccia, Alessio, Mohamed Yousif Khamis Al Naqbi, and Saeed Ahmad Lootah. "Integrated Cloud Financial Accounting Cycle." In ICCBDC 2019: 2019 3rd International Conference on Cloud and Big Data Computing. ACM, 2019. http://dx.doi.org/10.1145/3358505.3358507.

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Mosko, Aida. "Circular Economy and Financial Accounting." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.2024.159.

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Financial accounting has an important role in managing finan­cial information in the circulating economy. The transition from a linear economy to a circular economy requires innovation in all parts of the life cycle of materials and various challenges related to proper and effective fi­nancial accounting. At the core of this economic model is the development of a sustainable process throughout the life cycle of products, from produc­tion to the final stage. Through finance and accounting, the business has the ability to keep track of its financial health and reliability and also drive the tran
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Wang, Jing. "The Financial Products, Accounting Information Disclosure and Financial Regulatory." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5577421.

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Reports on the topic "Accounting and Financial Irregularities"

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CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Accounting and Reporting - Military Activities. Defense Technical Information Center, 1996. http://dx.doi.org/10.21236/ada404223.

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received f
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Laux, Christian, and Christian Leuz. Did Fair-Value Accounting Contribute to the Financial Crisis? National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15515.

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4

Bradford, David. Market Value Vs. Financial Accounting Measures of National Saving. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w2906.

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5

Beal, Mary L. Reengineering Finance and Accounting in the Department of Defense with Emphasis on Automated Financial Accounting Systems. Defense Technical Information Center, 1995. http://dx.doi.org/10.21236/ada298237.

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6

Granetto, Paul J., James L. Kornides, John K. Issel, et al. Financial Management: Contracts Classified as Unreconcilable by the Defense Finance and Accounting Service. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada432937.

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Leuz, Christian. Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24535.

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8

Peters, Sandra, and Matthew Winters. Comment Letter to the FASB on Measurement in the Financial Statements. CFA Institute, 2024. http://dx.doi.org/10.56227/24.2.5.

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CFA Institute comments on the FASB exposure draft of the Proposed Statement of Financial Accounting Concepts - Concepts Statement No. 8, Conceptual Framework for Financial Reporting Chapter 6: Measurement.
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9

ตุลยาเดชานนท์, สุจิตรา. การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย : โครงการวิจัย. คณะพาณิชยศาสตร์และการบัญชี จุฬาลงกรณ์มหาวิทยาลัย, 2006. https://doi.org/10.58837/chula.res.2006.20.

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โครงการวิจัยเรื่อง “การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย” มุ่งเน้นทำการศึกษาเกี่ยวกับวิธีการรับรู้ทางบัญชีของธุรกิจลีสซิ่งที่ดำเนินกิจการเกี่ยวกับการเช่าซื้อรถยนต์ และจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ระหว่างปี พ.ศ. 2545 ถึง 2547 โดยทำการวิเคราะห์เปรียบเทียบกับมาตรฐานการบัญชีของสหรัฐอเมริกาฉบับที่ 13 (Statements of Financial Accounting Standard [SFAS] No. 13) มาตรฐานการบัญชีระหว่างประเทศฉบับที่ 17 (International Accounting Standards [IAS] No. 17) และมาตรฐานการบัญชีไทยฉบับที่ 29 (Thai Accounting Standard [TAS] No. 29) “การบัญชีสำหรับสัญญาเช่าระยะยาว”
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10

Torres, Mauricio, Roland Michelitsch, and Alejandro Soriano. Evaluation of IDB Group's Work through Financial Intermediaries: Leasing & Factoring Background Report. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0009281.

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This background paper on leasing and factoring supports a more comprehensive evaluation of the work of the Inter-American DevelopmentBank Group through financial intermediaries in Latin America and the Caribbean and seeks to provide more detailed information on IDBG's operations supporting A2F through L&amp;F. It covers the 43 FI operations supporting L&amp;F, accounting for almost 1 out of every 10 FI operations IDBG approved during the evaluation period.
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