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1 |
Material Type: Article
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Integrated reporting and assurance: where can research add value?Sustainability accounting, management and policy journal (Print), 2015-03, Vol.6 (1), p.29-53 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2015 ;ISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-09-2014-0053Full text available |
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2 |
Material Type: Article
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The relationship between management characteristics and financial statement readabilityEuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146Full text available |
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3 |
Material Type: Article
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Securities Exchange Commission Reporting and Chapter 11: Part IAmerican Bankruptcy Institute journal, 2022-10, Vol.41 (10), p.30-55Copyright American Bankruptcy Institute Oct 2022 ;ISSN: 1931-7522Full text available |
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4 |
Material Type: Article
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The impact of the IASB project ‘Better communication in financial reporting’ on financial statements – selected issuesZeszyty teoretyczne rachunkowości, 2021-12, Vol.45 (4), p.49-76 [Peer Reviewed Journal]ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/01.3001.0015.5742Full text available |
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5 |
Material Type: Article
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Can CSR Disclosure Protect Firm Reputation During Financial Restatements?Journal of business ethics, 2021-09, Vol.173 (1), p.157-184 [Peer Reviewed Journal]Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04527-zFull text available |
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6 |
Material Type: Article
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The benefits of specific risk-factor disclosuresReview of accounting studies, 2016-12, Vol.21 (4), p.1005-1045 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9371-1Full text available |
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7 |
Material Type: Article
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Business Model Reporting: Why the Perception of Preparers and Users MattersJournal of business models, 2021-01, Vol.9 (1), p.1-72021. This work is published under https://creativecommons.org/licenses/by-nc-nd/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2246-2465 ;DOI: 10.5278/ibm.v9i1.4240Full text available |
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8 |
Material Type: Article
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The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from TurkeyJournal of applied accounting research, 2021-06, Vol.22 (4), p.706-731 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-07-2020-0127Full text available |
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9 |
Material Type: Article
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Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational changeAccounting, auditing, & accountability, 2022-01, Vol.35 (1), p.61-73 [Peer Reviewed Journal]Emerald Publishing Limited ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-09-2020-4906Full text available |
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10 |
Material Type: Article
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Analysis of the effectiveness of tax incentives and company voluntary disclosure related to Covid-19 in the interim report on company valueInternational Journal of Research in Business and Social Science, 2022-11, Vol.11 (8), p.232-240 [Peer Reviewed Journal]Copyright Society for the Study of Business and Finance 2022 ;ISSN: 2147-4478 ;EISSN: 2147-4478 ;DOI: 10.20525/ijrbs.v11i8.2122Full text available |
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11 |
Material Type: Article
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Keep Politics Out of Accounting Standard-SettingRegulation (Washington. 1977), 2022-09, Vol.45 (3), p.37COPYRIGHT 2022 Cato Institute ;ISSN: 0147-0590 ;EISSN: 1931-0668Full text available |
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12 |
Material Type: Article
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Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future researchMeditari accountancy research, 2018-10, Vol.26 (4), p.598-621 [Peer Reviewed Journal]Emerald Publishing Limited 2018 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-02-2018-0290Full text available |
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13 |
Material Type: Article
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Determinants of forward-looking disclosures in integrated reportingManagerial auditing journal, 2018-01, Vol.33 (1), p.115-144 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-12-2016-1498Full text available |
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14 |
Material Type: Article
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Is goodwill impairment disclosure used as an impression management strategy?Baltic journal of management, 2022-06, Vol.17 (4), p.429-446 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 1746-5265 ;EISSN: 1746-5273 ;DOI: 10.1108/BJM-01-2022-0010Full text available |
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15 |
Material Type: Article
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When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings JudgmentsJournal of accounting research, 2014-03, Vol.52 (1), p.273-302 [Peer Reviewed Journal]2014 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12039 ;CODEN: JACRBRFull text available |
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16 |
Material Type: Article
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How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material WeaknessesJournal of accounting research, 2012-06, Vol.50 (3), p.811-843 [Peer Reviewed Journal]2012 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Institute of Professional Accounting, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2011.00434.x ;CODEN: JACRBRFull text available |
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17 |
Material Type: Article
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Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit qualityManagerial auditing journal, 2020-10, Vol.35 (8), p.1095-1119 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-09-2019-2410Full text available |
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18 |
Material Type: Article
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RISK DISCLOSURES IN FINANCIAL STATEMENTS OF BANKS IN BOSNIA AND HERZEGOVINAZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2019-10, Vol.1 (18), p.11-262019. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1840-3557 ;EISSN: 1986-6690 ;DOI: 10.7251/ZREFIS1918011PFull text available |
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19 |
Material Type: Article
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The Effects of Reporting Complexity on Small and Large Investor TradingThe Accounting review, 2010-11, Vol.85 (6), p.2107-2143 [Peer Reviewed Journal]2010 American Accounting Association ;Copyright American Accounting Association Nov 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000001 ;CODEN: ACRVASFull text available |
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20 |
Material Type: Article
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Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from ChinaPloS one, 2023-05, Vol.18 (5), p.e0285340-e0285340 [Peer Reviewed Journal]Copyright: © 2023 Jintian Lin. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2023 Public Library of Science ;2023 Jintian Lin. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2023 Jintian Lin 2023 Jintian Lin ;2023 Jintian Lin. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0285340 ;PMID: 37141326Full text available |