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Analyzing Accounting As a Power Device from Michael Foucault’s PerspectiveESPOCH congresses, 2022-10, Vol.2 (6), p.1740-1749 [Peer Reviewed Journal]ISSN: 2789-5009 ;EISSN: 2789-5009 ;DOI: 10.18502/espoch.v2i6.12232Full text available |
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Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en ChileFormación Universitaria, 2023-10, Vol.16 (5), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2023 Centro de Informacion Tecnologica ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-5006 ;EISSN: 0718-5006 ;DOI: 10.4067/S0718-50062023000500001Full text available |
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DETERMINANTS OF READABILITY OF NOTES TO THE FINANCIAL STATEMENTS FROM BRAZILIAN COMPANIES/ DETERMINANTES DA LEGIBILIDADE DAS NOTAS EXPLICATIVAS DE COMPANHIAS BRASILEIRAS/ DETERMINANTES DE LA LEGIBILIDAD DE LAS NOTAS EXPLICATIVAS DE LAS EMPRESAS BRASILENASRevista Gestão, finanças e contabilidade, 2019-09, Vol.9 (3), p.31 [Peer Reviewed Journal]COPYRIGHT 2019 Universidade do Estado da Bahia ;ISSN: 2238-5320 ;EISSN: 2238-5320Full text available |
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Material Type: Article
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Airports' public infrastructure and sources of inefficiencyJournal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.176-196 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Ane Elixabete Ripoll-Zarraga. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0269Full text available |
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Material Type: Article
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The relationship between dividend policy and earnings management: A causality analysisJournal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal]COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198Full text available |
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Material Type: Article
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Ownership structure and agency costs: Evidence from the insurance industry in JordanJournal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.287-302 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Mohammad Tayeh, Rafe’ Mustafa and Adel Bino. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0257Full text available |
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Material Type: Article
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DOMINIO DEL CONCEPTO DE RESPONSABILIDAD SOBRE LA PRESENTACIÓN FINANCIERA POR LOS ESTUDIANTES DE DOS UNIVERSIDADES DE LA CIUDAD DE CALICriterio libre, 2020-07, Vol.18 (33), p.179-200Copyright General Editor, Fernando Chavarro Miranda Jul-Dec 2020 ;ISSN: 1900-0642 ;EISSN: 2323-0886Full text available |
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8 |
Material Type: Article
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. dataJournal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021Full text available |
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9 |
Material Type: Article
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Análisis económico-financiero de las empresas concesionarias de automóviles en EspañaRevista de métodos cuantitativos para la economía y la empresa, 2015, Vol.20, p.95-111 [Peer Reviewed Journal]ISSN: 1886-516X ;EISSN: 1886-516XFull text available |
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10 |
Material Type: Article
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Audit of State-Owned Enterprises: The Most Relevant Areas of RiskUCJC business and society review, 2021-04 (70), p.84-127 [Peer Reviewed Journal]2021. This work is published under https://www.jdb.uzh.ch/id/eprint/27834/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2659-3270 ;DOI: 10.3232/UBR.2021.V18.N2.02Full text available |
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11 |
Material Type: Article
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A recent review on optimisation methods applied to credit scoring modelsJournal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.352-371 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Elias Shohei Kamimura, Anderson Rogério Faia Pinto and Marcelo Seido Nagano. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0193Full text available |
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12 |
Material Type: Article
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NIIF 16: revisión doctrinaria e investigación empírica de su impacto en ArgentinaCAPIC review, 2022, Vol.20LICENCIA 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: 0718-4662 ;EISSN: 0718-4662Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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Incidences of the NIIF in the state of changes in patrimony in the PYMES in relation to decree 2649 of 1993Derrotero, 2018-05, Vol.11 (1), p.49-58 [Peer Reviewed Journal]ISSN: 2027-0658Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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Simplified indicator of socioeconomic status in short surveys: a proposal based on assets and servicesSalud pública de México, 2015-07, Vol.57 (4), p.298-303 [Peer Reviewed Journal]EISSN: 1606-7916 ;DOI: 10.21149/spm.v57i4.7572 ;PMID: 26395794Full text available |
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15 |
Material Type: Article
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Dominio del concepto de responsabilidad sobre la presentación financiera por los estudiantes de dos universidades de la ciudad de Cali, ColombiaCriterio Libre, 2020-12, Vol.18 (33), p.179-200LICENCIA 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: 1900-0642 ;EISSN: 2323-0886 ;DOI: 10.18041/1900-0642/criteriolibre.2020v18n33.6515Full text available |
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16 |
Material Type: Article
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Determinants of equity in financing medicines in Argentina: an empirical studyCadernos de saúde pública, 2016-01, Vol.32 (1) [Peer Reviewed Journal]EISSN: 1678-4464 ;DOI: 10.1590/0102-311X00012215 ;PMID: 26886366Full text available |
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17 |
Material Type: Article
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BOOK-TAX DIFFERENCES AND CAPITAL STRUCTURERAM. Revista de Administração Mackenzie, 2017-12, Vol.18 (6), p.177-200 [Peer Reviewed Journal]COPYRIGHT 2017 Universidade Presbiteriana Mackenzie ;Copyright Mackenzie Presbyterian University Nov/Dec 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-69712017/administracao.v18n6p177-200Full text available |
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18 |
Material Type: Article
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Transparencia contable de las Organizaciones No Gubernamentales: Estudio de caso de Cruz Roja Espanola y Cruz Roja ChinaRevesco : Revista de Estudios Cooperativos, 2020-12 (135) [Peer Reviewed Journal]COPYRIGHT 2020 Universidad Complutense de Madrid ;ISSN: 1885-8031 ;EISSN: 1885-8031 ;DOI: 10.5209/REVE.69189Full text available |
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19 |
Material Type: Article
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Impacto del control interno en los riesgos de una auditoría externa de estados financierosTlatemoani : Revista Académica de Investigación, 2019 (32), p.230-254LICENCIA 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: 1989-9300 ;EISSN: 1989-9300Digital Resources/Online E-Resources |
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20 |
Material Type: Article
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HEDGE ACCOUNTING AND RECLASSIFICATION OF FINANCIAL INSTRUMENTS: THE IMPACT ON THE BRAZILIAN FIRMS VALUE/ HEDGE ACCOUNTING E RECLASSIFICACAO DOS INSTRUMENTOSFINANCEIROS: UM ESTUDO SOBRE O IMPACTO NO VALOR DAS FIRMAS BRASILEIRAS/ CONTABILIDAD DE COBERTURA Y RECLASIFICACION DE INSTRUMENTOS FINANCIEROS: UN ESTUDIO SOBRE EL IMPACTO EN EL VALOR DE LAS EMPRESAS BRASILENASRevista Gestão, finanças e contabilidade, 2019-01, Vol.9 (1), p.37 [Peer Reviewed Journal]COPYRIGHT 2019 Universidade do Estado da Bahia ;ISSN: 2238-5320 ;EISSN: 2238-5320Full text available |