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Material Type: Article
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Why are expanded audit reports not informative to investors? Evidence from the United KingdomReview of accounting studies, 2023-06, Vol.28 (2), p.497-532 [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/s11142-021-09650-4Digital Resources/Online E-Resources |
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2 |
Material Type: Article
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Comparing Non-GAAP EPS in Earnings Announcements and Proxy StatementsManagement science, 2022-02, Vol.68 (2), p.1353-1377 [Peer Reviewed Journal]COPYRIGHT 2022 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences Feb 2022 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2020.3928Digital Resources/Online E-Resources |
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3 |
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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4 |
Material Type: Article
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Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings ExpectationsJournal of business ethics, 2024-05, Vol.191 (3), p.551-570 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Nature B.V. 2023. Springer Nature or its licensor (e.g. a society or other partner) 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: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-023-05453-6Full text available |
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5 |
Material Type: Article
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Ownership structure and financial performance: Evidence from Kenyan commercial banksPloS one, 2022-05, Vol.17 (5), p.e0268301-e0268301 [Peer Reviewed Journal]COPYRIGHT 2022 Public Library of Science ;2022 Kirimi et al. 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. ;2022 Kirimi et al 2022 Kirimi et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0268301 ;PMID: 35594258Full text available |
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Material Type: Article
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The Effects of a U.S. Approach to Enforcement: Evidence from ChinaJournal of financial and quantitative analysis, 2024-02, Vol.59 (1), p.121-156 [Peer Reviewed Journal]The Author(s), 2023. Published by Cambridge University Press on behalf of the Michael G. Foster School of Business, University of Washington ;The Author(s), 2023. Published by Cambridge University Press on behalf of the Michael G. Foster School of Business, University of Washington. This work is licensed under the Creative Commons Attribution License This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (https://creativecommons.org/licenses/by/4.0), which permits unrestricted re-use, distribution and reproduction, provided the original article is properly cited. (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0022-1090 ;EISSN: 1756-6916 ;DOI: 10.1017/S0022109023000352Digital Resources/Online E-Resources |
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7 |
Material Type: Article
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Investor Responses to Corporate Donation Frequency Strategies: The Mediating Roles of Bidirectional Motive AttributionsSustainability, 2023-10, Vol.15 (21), p.15392 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 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/su152115392Full text available |
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8 |
Material Type: Article
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Value relevance of IFRS adoption in the deposit money banks in NigeriaAdvances in management (Indore, India), 2024-03, Vol.17 (1), p.1-9Copyright Advances in Management Mar 2024 ;ISSN: 0974-2611 ;EISSN: 2278-4551Full text available |
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9 |
Material Type: Article
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Accounting fraud and corporate sustainability: Chinese listed companiesJournal of financial crime, 2024-04, Vol.31 (3), p.558-574 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-02-2023-0035Digital Resources/Online E-Resources |
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10 |
Material Type: Article
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Other comprehensive income, its components, and analysts’ forecastsReview of accounting studies, 2023-06, Vol.28 (2), p.792-826 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;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/s11142-021-09656-yDigital Resources/Online E-Resources |
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11 |
Material Type: Article
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THE EFFECT OF USING THE FINANCIAL ANALYSIS OF PROFITS ON THE QUALITY OF THE FINANCIAL DATAJournal of legal, ethical and regulatory issues, 2021-01, Vol.24, p.1-9 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1544-0036 ;EISSN: 1544-0044Full text available |
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12 |
Material Type: Article
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Do contingent liabilities affect dividend decisions?Managerial finance, 2024-03, Vol.50 (4), p.734-747 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-06-2023-0362Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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Earnings quality and firm valuation: evidence from several European countriesCorporate governance (Bradford), 2023-08, Vol.23 (6), p.1298-1313 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-09-2022-0391Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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New Evidence on the Information Content of Earnings Announcements for the Swiss MarketJournal of risk and financial management, 2023-03, Vol.16 (3), p.156 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16030156Full text available |
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15 |
Material Type: Article
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Sustainability Reporting and Value Relevance of Financial StatementsSustainability, 2018-03, Vol.10 (3), p.678 [Peer Reviewed Journal]2018. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). 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/su10030678Full text available |
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16 |
Material Type: Article
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The Retained Earnings Effect on the Firm’s Market Value: Evidence from JordanInternational journal of financial studies, 2023-07, Vol.11 (3), p.89 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs11030089Full text available |
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17 |
Material Type: Article
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Implications of Intellectual Capital Investment on Financial Performance of Nigerian BanksAfrican journal of business and economic research, 2023-09, Vol.18 (3), p.89 [Peer Reviewed Journal]COPYRIGHT 2023 Sabinet Online ;Copyright Adonis & Abbey Publishers Ltd 2023 ;ISSN: 1750-4554 ;EISSN: 1750-4562 ;DOI: 10.31920/1750-4562/2023/v18n3a5Full text available |
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18 |
Material Type: Article
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Non-GAAP earnings: international overview and suggestions for future researchMeditari accountancy research, 2017-08, Vol.25 (3), p.318 [Peer Reviewed Journal]Emerald Publishing Limited 2017 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-04-2017-0140Full text available |
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19 |
Material Type: Article
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Earnings Management, Board Composition and Earnings Persistence in Emerging MarketSustainability, 2022-02, Vol.14 (3), p.1061 [Peer Reviewed Journal]2022 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/su14031061Full text available |
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20 |
Material Type: Article
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Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from KoreaSustainability, 2021-10, Vol.13 (19), p.10517 [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/su131910517Full text available |