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New development: Ten years of consolidated accounts in the United Kingdom public sector-taking stockPublic money & management, 2022-08, Vol.42 (6), p.460-462 [Peer Reviewed Journal]2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2022 ;ISSN: 0954-0962 ;EISSN: 1467-9302 ;DOI: 10.1080/09540962.2022.2031647Digital Resources/Online E-Resources |
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The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from PolandEnergies (Basel), 2022-08, Vol.15 (16), p.5763 [Peer Reviewed Journal]COPYRIGHT 2022 MDPI AG ;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: 1996-1073 ;EISSN: 1996-1073 ;DOI: 10.3390/en15165763Full text available |
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Material Type: Article
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Energy Security in the Context of Global Energy Crisis: Economic and Financial ConditionsEnergies (Basel), 2023-02, Vol.16 (4), p.1605 [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: 1996-1073 ;EISSN: 1996-1073 ;DOI: 10.3390/en16041605Full text available |
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Material Type: Article
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Reporting Concerns About Earnings Quality: An Examination of Corporate ManagersJournal of business ethics, 2021-07, Vol.171 (3), p.435-457 [Peer Reviewed Journal]Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04436-1Full text available |
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Material Type: Article
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Improving Profitability Measurement: Impact of Intellectual Capital Efficiency on Return on Total Employed Resources in Smart and Knowledge-Intensive CompaniesSustainability, 2023-08, Vol.15 (15), p.12076 [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/su151512076Full text available |
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Material Type: Article
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Impact of auditor characteristics and Covid-19 Pandemic on KAMs reportingManagerial auditing journal, 2022-09, Vol.37 (7), p.908-933 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2021-3271Full text available |
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Material Type: Article
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The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companiesEuroMed journal of business, 2022-11, Vol.17 (4), p.619-633 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-05-2021-0070Full text available |
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Material Type: Article
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The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from TurkeyJournal of applied accounting research, 2021-06, Vol.22 (4), p.706-731 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-07-2020-0127Full text available |
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Material Type: Article
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Do IFRS Disclosure Requirements Reduce the Cost of Equity Capital? Evidence from European FirmsJournal of risk and financial management, 2023-08, Vol.16 (8), p.374 [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/jrfm16080374Full text available |
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10 |
Material Type: Article
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Can Information From Publicly Available Sources Reveal Manipulation of Financial Statements?Scientific Papers of the University of Pardubice. Series D, Faculty of Economics and Administration, 2022-01, Vol.30 (3) [Peer Reviewed Journal]2022. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the associated terms available at https://knihovna.upce.cz/uk/open-access ;ISSN: 1804-8048 ;ISSN: 1211-555X ;EISSN: 1804-8048 ;DOI: 10.46585/sp30031556Full text available |
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Material Type: Article
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An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit FeesDiscrete dynamics in nature and society, 2022-05, Vol.2022, p.1-11 [Peer Reviewed Journal]Copyright © 2022 Ximing Zhan et al. ;COPYRIGHT 2022 Hindawi Limited ;Copyright © 2022 Ximing Zhan et al. This is an open access article distributed under the Creative Commons Attribution License (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. https://creativecommons.org/licenses/by/4.0 ;ISSN: 1026-0226 ;EISSN: 1607-887X ;DOI: 10.1155/2022/4691533Full text available |
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Material Type: Article
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NOTES TO FINANCIAL STATEMENTSThe Electrochemical Society interface, 2018-07, Vol.27 (2), p.125Copyright Electrochemical Society, Inc. Summer 2018 ;ISSN: 1064-8208 ;EISSN: 1944-8783 ;DOI: 10.1149/2.026182ifFull text available |
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13 |
Material Type: Article
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Is goodwill impairment disclosure used as an impression management strategy?Baltic journal of management, 2022-06, Vol.17 (4), p.429-446 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 1746-5265 ;EISSN: 1746-5273 ;DOI: 10.1108/BJM-01-2022-0010Full text available |
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Material Type: Article
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Influence of Digitalisation on Business Success in Austrian Traded Prime Market Companies—A Longitudinal StudyEconometrics, 2024-03, Vol.12 (1), p.4 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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 (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: 2225-1146 ;EISSN: 2225-1146 ;DOI: 10.3390/econometrics12010004Full text available |
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Material Type: Article
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Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group AffiliationInternational journal of financial studies, 2024-03, Vol.12 (1), p.29 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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/ijfs12010029Full text available |
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16 |
Material Type: Article
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Assessment of the Supermarkets and Grocery Stores Sector in Australia: A Case Study of Woolworths and Coles using DEA and VAICJournal of new business ideas and trends, 2020-06, Vol.18 (1), p.1-11 [Peer Reviewed Journal]COPYRIGHT 2020 Australian Business Education Research Association ;Copyright Australian Business Education Research Association 2020 ;ISSN: 1446-8719 ;EISSN: 1446-8719Full text available |
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17 |
Material Type: Article
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Bankruptcy Risk in Discounted Cash Flow Equity ValuationJournal of risk and financial management, 2023-11, Vol.16 (11), p.476 [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/jrfm16110476Full text available |
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Material Type: Article
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Public value and public sector accounting research: a structured literature reviewJournal of public budgeting, accounting & financial management, 2019-03, Vol.31 (1), p.103-136 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1096-3367 ;EISSN: 1945-1814 ;DOI: 10.1108/JPBAFM-07-2018-0077Full text available |
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19 |
Material Type: Article
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Level of Implementation of International Accounting Standards by Large Enterprises in KosovoJournal of accounting, finance and auditing studies, 2021-04, Vol.7 (2), p.96-108 [Peer Reviewed Journal]2021. 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: 2149-0996 ;EISSN: 2149-0996 ;DOI: 10.32602/jafas.2021.015Full text available |
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Material Type: Article
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The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of SerbiaSystems (Basel), 2023-05, Vol.11 (5), p.257 [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: 2079-8954 ;EISSN: 2079-8954 ;DOI: 10.3390/systems11050257Full text available |