Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Timely Loss Recognition Helps NothingSustainability, 2021-07, Vol.13 (14), p.7815 [Peer Reviewed Journal]2021 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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13147815Full text available |
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2 |
Material Type: Article
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CEO overconfidence and financial reporting complexity: evidence from textual analysisManagement decision, 2023, Vol.61 (13), p.356-385 [Peer Reviewed Journal]Javad Rajabalizadeh ;Javad Rajabalizadeh. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-06-2023-1033Full text available |
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3 |
Material Type: Article
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Causes and consequences of goodwill impairment lossesReview of accounting studies, 2011-12, Vol.16 (4), p.745-778 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-011-9167-2Full text available |
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4 |
Material Type: Article
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Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?Sustainability, 2023-02, Vol.15 (4), p.2871 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su15042871Full text available |
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5 |
Material Type: Article
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Debt crisis, age and value relevance of goodwill: evidence from GreeceInternational journal of accounting and information management, 2022-04, Vol.30 (2), p.189-210 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-10-2021-0215Full text available |
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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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7 |
Material Type: Article
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Association between restrictive covenants and accounting conservatism: evidence from US public debtJournal of financial reporting & accounting, 2023-04, Vol.21 (2), p.344-369 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-11-2020-0320Full text available |
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8 |
Material Type: Article
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Toward Sustainable Accounting Information: Evidence from IFRS Adoption in KoreaSustainability, 2019-02, Vol.11 (4), p.1154 [Peer Reviewed Journal]2019 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 (http://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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su11041154Full text available |
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9 |
Material Type: Article
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Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock ExchangeAJAR (Asian Journal of Accounting Research) (Online), 2020-06, Vol.5 (1), p.147-173 [Peer Reviewed Journal]Shayan Farhangdoust and Lida Sayadi ;Shayan Farhangdoust and Lida Sayadi. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-09-2019-0072Full text available |
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10 |
Material Type: Article
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Accounting conservatism and Street earningsReview of accounting studies, 2015-06, Vol.20 (2), p.674-709 [Peer Reviewed Journal]Springer Science+Business Media New York 2014 ;Springer Science+Business Media New York 2015 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-014-9311-xFull text available |
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11 |
Material Type: Article
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Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to InvestorsAdvances in management and applied economics, 2020-01, Vol.10 (1), p.105-133Copyright International Scientific Press 2020 ;ISSN: 1792-7544 ;EISSN: 1792-7552Full text available |
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12 |
Material Type: Article
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International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption IndexAsian review of accounting, 2018-11, Vol.26 (4), p.487-510 [Peer Reviewed Journal]Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-06-2017-0098Full text available |
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13 |
Material Type: Article
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Investigating the relationship between bank performance and accounting standards: evidence from M&As in European bankingJournal of capital markets studies, 2022-02, Vol.6 (1), p.106-124 [Peer Reviewed Journal]Ali İhsan Akgün ;Ali İhsan Akgün. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-10-2021-0032Full text available |
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14 |
Material Type: Article
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Discussion of Troubled Asset Relief Program and earnings informativenessAsian review of accounting, 2020-05, Vol.28 (2), p.147-152 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-10-2019-0187Full text available |
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15 |
Material Type: Article
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Investor sentiment and timely loss recognitionReview of accounting & finance, 2018-09, Vol.17 (3), p.383-404 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-07-2016-0104Full text available |
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16 |
Material Type: Article
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Cost-benefit analysis of IFRS adoption: developed and emerging countriesJournal of financial reporting & accounting, 2016-10, Vol.14 (2), p.198-229 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-01-2015-0019Full text available |
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17 |
Material Type: Article
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Conditional conservatism and the yield spread of corporate bond issuesReview of quantitative finance and accounting, 2016-05, Vol.46 (4), p.847-879 [Peer Reviewed Journal]Springer Science+Business Media New York 2014 ;Springer Science+Business Media New York 2016 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-014-0489-6Full text available |
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18 |
Material Type: Article
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Additional Evidence on the Impact of the International Financial Reporting Standards on Earnings Quality: Evidence from Latin AmericaThe journal of applied business and economics, 2017-10, Vol.19 (7), p.49-59 [Peer Reviewed Journal]Copyright North American Business Press Oct 2017 ;ISSN: 1499-691XFull text available |
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19 |
Material Type: Article
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Effect of eliminating mandatory reconciliation requirements for foreign issuers in the U.SJournal of financial reporting & accounting, 2019-06, Vol.17 (2), p.271-291 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-02-2018-0008Full text available |