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1 |
Material Type: Article
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Exploring the Relevance and Reliability of Fair Value AccountingAccounting, economics, and law, 2022-05, Vol.12 (2), p.181-190 [Peer Reviewed Journal]2020 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2020-0086Full text available |
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2 |
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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3 |
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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4 |
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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5 |
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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6 |
Material Type: Article
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The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism”Accounting, economics, and law, 2022-05, Vol.12 (2), p.247-252 [Peer Reviewed Journal]2022 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2021-0088Full text available |
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7 |
Material Type: Article
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Accounting-Based Brand Scandals and the Implications for Firm-Level Advertising SpendingStudies in business and economics (Romania), 2021-08, Vol.16 (2), p.230-239 [Peer Reviewed Journal]ISSN: 2344-5416 ;EISSN: 2344-5416 ;DOI: 10.2478/sbe-2021-0036Full text available |
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8 |
Material Type: Article
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Unreliable Accounts: Governing behind a VeilAccounting, economics, and law, 2022-05, Vol.12 (2), p.211-231 [Peer Reviewed Journal]2022 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2021-0107Full text available |
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9 |
Material Type: Article
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Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik RamannaAccounting, economics, and law, 2022-05, Vol.12 (2), p.233-238 [Peer Reviewed Journal]2020 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2020-0088Full text available |
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10 |
Material Type: Article
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A Response to "Critique of an Article on Machine Learning in the Detection of Accounting Fraud"Econ journal watch, 2021-03, Vol.18 (1), p.71 [Peer Reviewed Journal]COPYRIGHT 2021 The Fraser Institute ;Copyright Fraser Institute Mar 2021 ;ISSN: 1933-527X ;EISSN: 1933-527XFull text available |
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11 |
Material Type: Article
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Critique of an Article on Machine Learning in the Detection of Accounting FraudEcon journal watch, 2021-03, Vol.18 (1), p.61 [Peer Reviewed Journal]COPYRIGHT 2021 The Fraser Institute ;Copyright Fraser Institute Mar 2021 ;ISSN: 1933-527X ;EISSN: 1933-527XFull text available |
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12 |
Material Type: Article
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Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic LeasesAccounting, economics, and law, 2021-07, Vol.11 (2), p.201-232 [Peer Reviewed Journal]2020 CONVIVIUM, association loi de 1901 ;ISSN: 2152-2820 ;ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2020-0098Full text available |
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13 |
Material Type: Article
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A bridge between local GAAP and Solvency II frameworks to quantify capital requirement for demographic riskRisks (Basel), 2021-10, Vol.9 (10), p.1-19 [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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks9100175Full text available |
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14 |
Material Type: Article
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Measuring fraud and earnings management by a case of study: Evidence from an international family businessEuropean Journal of Family Business, 2017-01, Vol.7 (1-2), p.41-53 [Peer Reviewed Journal]LICENCIA 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: 2444-877X ;DOI: 10.1016/j.ejfb.2017.10.001Digital Resources/Online E-Resources |
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15 |
Material Type: Article
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Internal vs. external corporate social responsibility at U.S. banksInternational journal of financial studies, 2020-12, Vol.8 (4), p.1-28 [Peer Reviewed Journal]2020 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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8040065Full text available |
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16 |
Material Type: Article
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Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure ReformAccounting, economics, and law, 2020-07, Vol.10 (2) [Peer Reviewed Journal]ISSN: 2194-6051 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2018-0043Full text available |
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17 |
Material Type: Article
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A holistic model validation framework for Current Expected Credit Loss (CECL) model development and implementationInternational journal of financial studies, 2020-06, Vol.8 (2), p.1-36 [Peer Reviewed Journal]COPYRIGHT 2020 MDPI AG ;2020 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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8020027Full text available |
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18 |
Material Type: Article
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Cultural Determinants of Corporate Governance: A Multi-Country StudyInternext, 2020-05, Vol.15 (2), p.56-712020. This work is published under http://creativecommons.org/licenses/by-nc-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;LICENCIA 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: 1980-4865 ;EISSN: 1980-4865 ;DOI: 10.18568/internext.v15i2.580Full text available |
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19 |
Material Type: Article
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Impact of readability on corporate bond marketJournal of risk and financial management, 2019-12, Vol.12 (4), p.1-18 [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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm12040184Full text available |
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20 |
Material Type: Article
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Measuring Firm Performance: Testing a Proposed ModelStudies in business and economics (Romania), 2018-08, Vol.13 (2), p.103-114 [Peer Reviewed Journal]ISSN: 2344-5416 ;EISSN: 2344-5416 ;DOI: 10.2478/sbe-2018-0023Full text available |