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Results 1 - 20 of 545  for All Library Resources

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Refined by: subject: Accounting remove
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1
Acquisition profitability and timely loss recognition
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Article
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Acquisition profitability and timely loss recognition

Journal of accounting & economics, 2010-02, Vol.49 (1), p.161-178 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2009.09.003

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2
Delayed Expected Loss Recognition and the Risk Profile of Banks
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Delayed Expected Loss Recognition and the Risk Profile of Banks

Journal of accounting research, 2015-06, Vol.53 (3), p.511-553 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12079 ;CODEN: JACRBR

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3
The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
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The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market

Journal of accounting & economics, 2008-12, Vol.46 (2), p.240-260 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2008.08.001

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4
Do delays in expected loss recognition affect banks' willingness to lend?
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Article
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Do delays in expected loss recognition affect banks' willingness to lend?

Journal of accounting & economics, 2011-06, Vol.52 (1), p.1-20 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2011.02.002

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5
Managerial Overconfidence and Accounting Conservatism
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Article
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Managerial Overconfidence and Accounting Conservatism

Journal of accounting research, 2013-03, Vol.51 (1), p.1-30 [Peer Reviewed Journal]

2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00467.x ;CODEN: JACRBR

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6
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
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Article
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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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7
Mandatory IFRS Adoption and Accounting Quality of European Banks
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Article
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Mandatory IFRS Adoption and Accounting Quality of European Banks

Journal of business finance & accounting, 2011-04, Vol.38 (3-4), p.289-333 [Peer Reviewed Journal]

2011 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Apr/May 2011 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2011.02242.x

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8
Bank Competition: Measurement, Decision-Making, and Risk-Taking
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Article
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Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of accounting research, 2016-06, Vol.54 (3), p.777-826 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12117 ;CODEN: JACRBR

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9
International Accounting Standards and Accounting Quality
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Article
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International Accounting Standards and Accounting Quality

Journal of accounting research, 2008-06, Vol.46 (3), p.467-498 [Peer Reviewed Journal]

Copyright 2008 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2008 The Institute of Professional Accounting, University of Chicago ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00287.x ;CODEN: JACRBR

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10
The Changing Landscape of Accrual Accounting
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Article
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The Changing Landscape of Accrual Accounting

Journal of accounting research, 2016-03, Vol.54 (1), p.41-78 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12100 ;CODEN: JACRBR

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11
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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Article
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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

Journal of accounting research, 2006-05, Vol.44 (2), p.207-242 [Peer Reviewed Journal]

Copyright 2006 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2006 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2006.00198.x ;CODEN: JACRBR

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12
Timely loss recognition in Brazilian firms under corruption investigation
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Article
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Timely loss recognition in Brazilian firms under corruption investigation

Revista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.224-240 [Peer Reviewed Journal]

COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110570

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13
PRESENTATION
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Article
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PRESENTATION

Revista contabilidade & finanças, 2016-09, Vol.27 (72), p.277 [Peer Reviewed Journal]

Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20160130

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14
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
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Article
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]

2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144

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15
Timely Loss Recognition Helps Nothing
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Article
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Timely Loss Recognition Helps Nothing

Sustainability, 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/su13147815

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16
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
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Article
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Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition

The Accounting review, 2022-11, Vol.97 (7), p.243-268 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0444

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17
Earnings quality in UK private firms: comparative loss recognition timeliness
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Article
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Earnings quality in UK private firms: comparative loss recognition timeliness

Journal of accounting & economics, 2005-02, Vol.39 (1), p.83-128 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2004.04.001

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18
Managerial risk incentives and accounting conservatism
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Article
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Managerial risk incentives and accounting conservatism

Review of quantitative finance and accounting, 2019-04, Vol.52 (3), p.781-813 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0726-5

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19
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?
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Article
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What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?

The Accounting review, 2021-01, Vol.96 (1), p.1-21 [Peer Reviewed Journal]

Copyright American Accounting Association Jan 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0049

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20
Causes and consequences of goodwill impairment losses
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Article
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Causes and consequences of goodwill impairment losses

Review 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/s11142-011-9167-2

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