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Results 1 - 20 of 226  for All Library Resources

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Refined by: subject: Accounting Policies remove subject: Financial Statements remove
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1
The relationship between management characteristics and financial statement readability
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The relationship between management characteristics and financial statement readability

EuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]

Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146

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2
The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence
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The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence

Sustainability, 2022-03, Vol.14 (5), p.2752 [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/su14052752

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3
CREATIVE ACCOUNTING METHODS AND CORPORATE FAILURE IN NIGERIA
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Article
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CREATIVE ACCOUNTING METHODS AND CORPORATE FAILURE IN NIGERIA

Global journal of social sciences, 2021-01, Vol.20 (1), p.99-108

Copyright Global Journal Series 2021 ;ISSN: 1596-6216 ;DOI: 10.4314/giss.v20i1.10

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4
Completeness of the qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms: towards a revised conceptual framework
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Article
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Completeness of the qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms: towards a revised conceptual framework

Journal of financial reporting & accounting, 2022-04, Vol.20 (2), p.334-351 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-11-2020-0313

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5
International differences in IFRS policy choice: A research note
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International differences in IFRS policy choice: A research note

Accounting and business research, 2010-01, Vol.40 (2), p.173-187 [Peer Reviewed Journal]

Copyright Taylor & Francis Group, LLC 2010 ;Copyright Wolters Kluwer (UK) Ltd. 2010 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2010.9663390 ;CODEN: ACBRB5

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6
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
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Article
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The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

Accounting horizons, 2005-09, Vol.19 (3), p.137-158 [Peer Reviewed Journal]

Copyright American Accounting Association Sep 2005 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch.2005.19.3.137

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7
The Usefulness of Local Government Annual Reports for Decision-Making and Accountability Purposes in South Africa
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The Usefulness of Local Government Annual Reports for Decision-Making and Accountability Purposes in South Africa

Journal of accounting, finance and auditing studies, 2023-01, Vol.9 (1), p.61-93 [Peer Reviewed Journal]

2023. 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.2023.003

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8
Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context
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Article
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Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context

Future business journal, 2023-11, Vol.9 (1), p.96-15, Article 96 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 2314-7210 ;ISSN: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-023-00278-1

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9
Financial performance following discontinued operations
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Article
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Financial performance following discontinued operations

Review of accounting & finance, 2020-12, Vol.19 (4), p.429-447 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-10-2019-0224

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10
Firm- Specific Characteristics and Voluntary Disclosure Reporting: An Empirical Research on Listed Companies of Bangladesh
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Article
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Firm- Specific Characteristics and Voluntary Disclosure Reporting: An Empirical Research on Listed Companies of Bangladesh

Journal of accounting, finance and auditing studies, 2019-01, Vol.5 (1), p.298-317 [Peer Reviewed Journal]

2019. 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.2019.15

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11
Notes to the Financial Statements: Current State and Improvement
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Article
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Notes to the Financial Statements: Current State and Improvement

Business Systems Research, 2021-12, Vol.12 (2), p.60-78 [Peer Reviewed Journal]

2021. 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: 1847-9375 ;ISSN: 1847-8344 ;EISSN: 1847-9375 ;DOI: 10.2478/bsrj-2021-0019

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12
Is Audit Committee Expertise Related to Earnings Quality? Evidence from Germany
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Article
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Is Audit Committee Expertise Related to Earnings Quality? Evidence from Germany

Journal of managerial issues, 2020-09, Vol.32 (3), p.294-317 [Peer Reviewed Journal]

COPYRIGHT 2020 Pittsburg State University - Department of Economics ;Copyright Pittsburg State University, Department of Economics Fall 2020 ;ISSN: 1045-3695 ;EISSN: 2328-7470

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13
DISAGGREGATED FINANCIAL-ACCOUNTING INFORMATION FOR USERS (CONCRETE MEASURES OF IMPROVE INTERNATIONAL FINANCIAL REPORTING)
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Article
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DISAGGREGATED FINANCIAL-ACCOUNTING INFORMATION FOR USERS (CONCRETE MEASURES OF IMPROVE INTERNATIONAL FINANCIAL REPORTING)

Knowledge horizons : economics, 2018-01, Vol.10 (1), p.30-34 [Peer Reviewed Journal]

Copyright Dimitrie Cantemir Christian University 2018 ;ISSN: 2069-0932 ;EISSN: 2066-1061

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14
Subsidies in the financial statements of companies listed on the Warsaw Stock Exchange
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Article
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Subsidies in the financial statements of companies listed on the Warsaw Stock Exchange

Ekonomia i prawo, 2020-09, Vol.19 (3), p.585-599 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by-nd/3.0/pl/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1898-2255 ;EISSN: 2392-1625 ;DOI: 10.12775/EiP.2020.039

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15
Value relevance of IFRS mandatory disclosure requirements
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Article
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Value relevance of IFRS mandatory disclosure requirements

Journal of applied accounting research, 2014-01, Vol.15 (1), p.22-42 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2014 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-03-2013-0021

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16
Accounting Policy Disclosures and Analysts' Forecasts
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Article
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Accounting Policy Disclosures and Analysts' Forecasts

Contemporary accounting research, 2003-06, Vol.20 (2), p.295-321 [Peer Reviewed Journal]

2003 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2003 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/LA87-D1NF-BF06-FW1B

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17
Paraton Outdoor Life, Inc. A Case Study on Reported Cash Flow and Gaps in Financial Statements
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Article
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Paraton Outdoor Life, Inc. A Case Study on Reported Cash Flow and Gaps in Financial Statements

Journal of higher education theory and practice, 2020, Vol.20 (1), p.55-69 [Peer Reviewed Journal]

Copyright North American Business Press 2020 ;ISSN: 2158-3595 ;EISSN: 2158-3595 ;DOI: 10.33423/jhetp.v20i1.2776

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18
Special Items: A Descriptive Analysis
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Article
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Special Items: A Descriptive Analysis

Accounting horizons, 2011-09, Vol.25 (3), p.511-536 [Peer Reviewed Journal]

Copyright American Accounting Association Sep 2011 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch-10116

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19
Inco Ltd.: Market Value, Fair Value, and Management Discretion
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Article
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Inco Ltd.: Market Value, Fair Value, and Management Discretion

Journal of accounting research, 2009-03, Vol.47 (1), p.179-211 [Peer Reviewed Journal]

Copyright 2009 The Institute of Professional Accounting at The University of Chicago Booth School of Business ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2009 The Institute of Professional Accounting at the University of Chicago Booth School of Business ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00314.x ;CODEN: JACRBR

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20
Determinants of accounting policy choices under international accounting standards
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Article
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Determinants of accounting policy choices under international accounting standards

Accounting research journal, 2017-11, Vol.30 (4), p.430-446 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2017 ;ISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-02-2015-0020

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