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Material Type: Article
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The impact of non-financial disclosure on labor investment: International evidenceBorsa Istanbul Review, 2024-01, Vol.24 (1), p.218-234 [Peer Reviewed Journal]2023 Borsa Ä°stanbul Anonim Åžirketi ;ISSN: 2214-8450 ;DOI: 10.1016/j.bir.2023.12.004Full text available |
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2 |
Material Type: Article
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countriesOeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal]2020. This work is published under https://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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016Full text available |
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3 |
Material Type: Article
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The Pluralistic Foundations of Conceptual VeilingAccounting, economics, and law, 2022-05, Vol.12 (2), p.191-210 [Peer Reviewed Journal]2022. 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: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2021-0049Full text available |
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4 |
Material Type: Article
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Value chain in the relationship of intellectual capital and firm's performanceCogent business & management, 2023-12, Vol.10 (1) [Peer Reviewed Journal]2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2199482Full text available |
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5 |
Material Type: Article
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R D spending, competitive advantage, and firm performance in ThailandCogent business & management, 2023-12, Vol.10 (2) [Peer Reviewed Journal]EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2225831Full text available |
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6 |
Material Type: Article
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FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An ApologiaAccounting, economics, and law, 2023-08, Vol.13 (3), p.403-406 [Peer Reviewed Journal]ISSN: 2152-2820 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2022-0046Full text available |
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7 |
Material Type: Article
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Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse CriticismAccounting, economics, and law, 2022-05, Vol.12 (2), p.81-151 [Peer Reviewed Journal]2021 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2021-0002Full text available |
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8 |
Material Type: Article
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Factors affecting the professional skepticism of independent auditors in Viet NamCogent business & management, 2022-12, Vol.9 (1), p.1-18 [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2059043Full text available |
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9 |
Material Type: Article
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The value relevance of risk-related disclosure: Does the tone of disclosure matter?Borsa Istanbul Review, 2022-05, Vol.22 (3), p.498-514 [Peer Reviewed Journal]2021 The Authors ;ISSN: 2214-8450 ;DOI: 10.1016/j.bir.2021.06.014Full text available |
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10 |
Material Type: Article
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Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchangeCogent business & management, 2023-12, Vol.10 (1) [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2157975Full text available |
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11 |
Material Type: Article
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The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging marketCogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2175457Full text available |
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12 |
Material Type: Article
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The determinants of financial distress cost: A case of emerging marketCogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2186038Full text available |
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13 |
Material Type: Article
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The Social Value of FASBAccounting, economics, and law, 2022-05, Vol.12 (2), p.153-180 [Peer Reviewed Journal]2022 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2021-0001Full text available |
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14 |
Material Type: Article
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“Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological CaptureAccounting, economics, and law, 2022-05, Vol.12 (2), p.239-246 [Peer Reviewed Journal]2021 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2021-0054Full text available |
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15 |
Material Type: Article
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Does the IFRS 16 affect the key ratios of listed companies? Evidence from PolandInternational Journal of Management and Economics, 2022-09, Vol.58 (3), p.299-315 [Peer Reviewed Journal]ISSN: 2543-5361 ;EISSN: 2543-5361 ;DOI: 10.2478/ijme-2022-0016Full text available |
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16 |
Material Type: Article
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The Economic, Legal and Social Dimension of Regulatory ArbitrageAccounting, economics, and law, 2021-07, Vol.11 (2), p.81-90 [Peer Reviewed Journal]2020 CONVIVIUM, association loi de 1901 ;ISSN: 2194-6051 ;ISSN: 2152-2820 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2020-0150Full text available |
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17 |
Material Type: Article
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Risk assesment as a stage of risk management in enterprise in tourism sectorFinancial Internet Quarterly, 2023-09, Vol.19 (3), p.31-47 [Peer Reviewed Journal]ISSN: 2719-3454 ;EISSN: 2719-3454 ;DOI: 10.2478/fiqf-2023-0017Full text available |
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18 |
Material Type: Article
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Erroneous Erratum to Accounting Fraud ArticleEcon journal watch, 2022-09, Vol.19 (2), p.190 [Peer Reviewed Journal]COPYRIGHT 2022 The Fraser Institute ;Copyright Fraser Institute Sep 2022 ;ISSN: 1933-527X ;EISSN: 1933-527XFull text available |
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19 |
Material Type: Article
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Impact of accounting conservatism on IPO under-pricing: evidence from IndiaCogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2132641Full text available |
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20 |
Material Type: Article
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The perceptions of external auditors on the relationship between audit fees and audit qualityCogent business & management, 2022-12, Vol.9 (1), p.1-14 [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2113203Full text available |