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Results 1 - 20 of 694  for All Library Resources

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1
Measuring disclosure using 8-K filings
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Article
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Measuring disclosure using 8-K filings

Review of accounting studies, 2020-09, Vol.25 (3), p.903-962 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-020-09551-y

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2
Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom
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Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Contemporary accounting research, 2019-09, Vol.36 (3), p.1501-1539 [Peer Reviewed Journal]

CAAA ;2019 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12486

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3
Mandatory CSR and sustainability reporting: economic analysis and literature review
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Article
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Mandatory CSR and sustainability reporting: economic analysis and literature review

Review of accounting studies, 2021-09, Vol.26 (3), p.1176-1248 [Peer Reviewed Journal]

The Author(s) 2021 ;The Author(s) 2021. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09609-5

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4
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
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The real effects of risk disclosures: evidence from climate change reporting in 10-Ks

Review of accounting studies, 2023-12, Vol.28 (4), p.2271-2318 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09687-z

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5
CEO Overconfidence and Stock Price Crash Risk
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Article
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CEO Overconfidence and Stock Price Crash Risk

Contemporary accounting research, 2016-12, Vol.33 (4), p.1720-1749 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2016 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12217

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6
Incentives for Tax Planning and Avoidance: Evidence from the Field
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Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting review, 2014-05, Vol.89 (3), p.991-1023 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50678 ;CODEN: ACRVAS

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7
The disclosure quality consequences of copying standard-setter guidance
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Article
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The disclosure quality consequences of copying standard-setter guidance

Review of accounting studies, 2024-03, Vol.29 (1), p.770-808 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09728-7

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8
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
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Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

The Accounting review, 2013-11, Vol.88 (6), p.2025-2059 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Nov 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50544 ;CODEN: ACRVAS

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9
Material Sustainability Information and Stock Price Informativeness
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Article
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Material Sustainability Information and Stock Price Informativeness

Journal of business ethics, 2021-07, Vol.171 (3), p.513-544 [Peer Reviewed Journal]

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04451-2

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10
Firm-Value Effects of Carbon Emissions and Carbon Disclosures
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Article
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Firm-Value Effects of Carbon Emissions and Carbon Disclosures

The Accounting review, 2014-03, Vol.89 (2), p.695-724 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association Mar 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50629 ;CODEN: ACRVAS

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11
Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
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Article
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Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Contemporary accounting research, 2017-06, Vol.34 (2), p.1128-1155 [Peer Reviewed Journal]

CAAA ;2017 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12297

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12
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
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Article
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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities

Review of accounting studies, 2023-12, Vol.28 (4), p.2516-2555 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09704-1

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13
Readability of 10‐K Reports and Stock Price Crash Risk
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Article
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Readability of 10‐K Reports and Stock Price Crash Risk

Contemporary accounting research, 2019-06, Vol.36 (2), p.1184-1216 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12452

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14
A review of the IFRS adoption literature
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Article
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A review of the IFRS adoption literature

Review of Accounting Studies, 2016-09, Vol.21 (3), p.898-1004 [Peer Reviewed Journal]

Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9363-1

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15
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence

Contemporary accounting research, 2013-12, Vol.30 (4), p.1344-1372 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01193.x

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16
The effect of ASU 2014–08 on the use of discontinued operations to manage earnings
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Article
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The effect of ASU 2014–08 on the use of discontinued operations to manage earnings

Review of accounting studies, 2020-12, Vol.25 (4), p.1201-1229 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-020-09535-y

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17
Real Effects of PCAOB International Inspections
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Article
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Real Effects of PCAOB International Inspections

The Accounting review, 2020-09, Vol.95 (5), p.399-433 [Peer Reviewed Journal]

Copyright American Accounting Association Sep 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52635

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18
Capitalization vs. expensing and the behavior of R&D expenditures
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Article
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Capitalization vs. expensing and the behavior of R&D expenditures

Review of accounting studies, 2022-12, Vol.27 (4), p.1199-1232 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09631-7

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19
Information Environment and the Investment Decisions of Multinational Corporations
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Article
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Information Environment and the Investment Decisions of Multinational Corporations

The Accounting review, 2014-03, Vol.89 (2), p.759-790 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association Mar 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50643 ;CODEN: ACRVAS

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20
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
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Article
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Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

The Accounting review, 2011-07, Vol.86 (4), p.1255-1288 [Peer Reviewed Journal]

2011 American Accounting Association ;Copyright American Accounting Association Jul 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10040 ;CODEN: ACRVAS

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