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Material Type: Article
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Accounting Information in Financial Contracting: The Incomplete Contract Theory PerspectiveJournal of accounting research, 2016-05, Vol.54 (2), p.397-435 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12108 ;CODEN: JACRBRFull text available |
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2 |
Material Type: Article
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Digitalization in accounting–Warmly embraced or coldly ignored?Accounting, auditing, & accountability, 2022-12, Vol.36 (9), p.61-85 [Peer Reviewed Journal]ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-11-2020-4998Full text available |
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3 |
Material Type: Article
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The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategiesAccounting, auditing, & accountability, 2020-10, Vol.33 (6), p.1367-1393 [Peer Reviewed Journal]Emerald Publishing Limited ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-04-2018-3461Full text available |
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4 |
Material Type: Article
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Influence of internal controls to risk mitigation: A focus on compliance of accounting informationContabilidad y negocios, 2023-11, Vol.18 (36), p.139-160LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1992-1896 ;ISSN: 2221-724X ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.202302.002Full text available |
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5 |
Material Type: Article
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The value relevance of accounting information in the MENA region: A comparison of GCC and non-GCC country firmsJournal of financial reporting & accounting, 2019-09, Vol.17 (3), p.519-536 [Peer Reviewed Journal]ISSN: 1985-2517 ;DOI: 10.1108/JFRA-09-2018-0079Full text available |
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6 |
Material Type: Article
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The Impact of Blockchain on the Quality of Accounting Information: An Iraqi Case StudyRisks (Basel), 2023-03, Vol.11 (3), p.58 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks11030058Full text available |
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7 |
Material Type: Article
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Concurrent independent directors in the same industry and accounting information comparabilityChina journal of accounting research, 2022-12, Vol.15 (4), p.100268, Article 100268 [Peer Reviewed Journal]2022 Sun Yat-sen University ;ISSN: 1755-3091 ;EISSN: 2214-1421 ;DOI: 10.1016/j.cjar.2022.100268Full text available |
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8 |
Material Type: Article
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CFO overconfidence and conditional accounting conservatismReview of quantitative finance and accounting, 2024, Vol.62 (1), p.1-37 [Peer Reviewed Journal]The Author(s) 2023 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01188-7Digital Resources/Online E-Resources |
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9 |
Material Type: Article
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Understanding inhibitors to XBRL adoption: an empirical investigationAccounting research journal, 2022-08, Vol.35 (5), p.598-615 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1030-9616 ;EISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-05-2021-0144Full text available |
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10 |
Material Type: Article
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Accounting information quality,governance efficiency and capital investment choiceChina journal of accounting research, 2016-12, Vol.9 (4), p.251-266 [Peer Reviewed Journal]2016 Sun Yat-sen University ;ISSN: 1755-3091 ;EISSN: 2214-1421 ;DOI: 10.1016/j.cjar.2016.08.001Full text available |
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11 |
Material Type: Article
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Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information QualityJournal of risk and financial management, 2022-11, Vol.15 (11), p.489 [Peer Reviewed Journal]2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm15110489Full text available |
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12 |
Material Type: Article
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The changing relevance of accounting information to debt holders over timeReview of accounting studies, 2017-03, Vol.22 (1), p.64-108 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9374-yFull text available |
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13 |
Material Type: Article
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The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a MediatorRisks (Basel), 2023-09, Vol.11 (9), p.153 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks11090153Full text available |
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14 |
Material Type: Article
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Information Technology Governance and Bank Performance: A Situational ApproachInternational journal of financial studies, 2023-03, Vol.11 (1), p.44 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the author. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs11010044Full text available |
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15 |
Material Type: Article
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Influence of the alignment of operators’ preferences on the use of managerial informationRevista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.81-95 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112900Full text available |
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16 |
Material Type: Article
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A hybrid method to predict human action actors in accounting information systemJournal of risk and financial management, 2023-01, Vol.16 (1), p.1-24 [Peer Reviewed Journal]2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16010037Full text available |
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17 |
Material Type: Article
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Impacts of Investor Attention and Accounting Information Comparability on Stock Returns: Empirical Evidence from Chinese Listed CompaniesInternational journal of financial studies, 2024-03, Vol.12 (1), p.18 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs12010018Full text available |
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18 |
Material Type: Article
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Timely loss recognition in Brazilian firms under corruption investigationRevista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.224-240 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110570Full text available |
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19 |
Material Type: Article
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Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System QualityInternational journal of financial studies, 2024-01, Vol.12 (1), p.9 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs12010009Full text available |
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20 |
Material Type: Article
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Accounting information and left-tail riskReview of quantitative finance and accounting, 2022-05, Vol.58 (4), p.1709-1740 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-01036-6Full text available |