مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

sound

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Version

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View:

689
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

The Gender Effect on Adopting of Principle-Based Accounting Standards

Pages

  49-60

Abstract

 Principle-based accounting standards are developed on the basis of economic content of the financial events and not their forms. These standards take into account professional Judgment for assessing economic content for accountants. This paper examines the perspective of men and women on adopting accounting standards among 177 members of auditors and CFOs at Listed companies. The present research is based on surveying descriptive method and it's instrument is questionnaire. The result of this research by applying logistic regression show that principle-based accounting standards confirmed by both auditors and CFOs. In addition, it represents that women in compare of men have more eager to adopt Principles-Based Accounting Standards.

Cites

  • No record.
  • References

  • No record.
  • Cite

    APA: Copy

    NASSIRI, SAMIRA, & BANIMAHD, BAHMAN. (2017). The Gender Effect on Adopting of Principle-Based Accounting Standards. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(21 ), 49-60. SID. https://sid.ir/paper/237971/en

    Vancouver: Copy

    NASSIRI SAMIRA, BANIMAHD BAHMAN. The Gender Effect on Adopting of Principle-Based Accounting Standards. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(21 ):49-60. Available from: https://sid.ir/paper/237971/en

    IEEE: Copy

    SAMIRA NASSIRI, and BAHMAN BANIMAHD, “The Gender Effect on Adopting of Principle-Based Accounting Standards,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 21 , pp. 49–60, 2017, [Online]. Available: https://sid.ir/paper/237971/en

    Related Journal Papers

    Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button