Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Acquisition profitability and timely loss recognitionJournal 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.2009.09.003Digital Resources/Online E-Resources |
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2 |
Material Type: Article
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary EvidenceContemporary 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.xFull text available |
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3 |
Material Type: Article
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The Role of Accruals in Asymmetrically Timely Gain and Loss RecognitionJournal 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: JACRBRFull text available |
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4 |
Material Type: 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: 10.1080/09638180.2015.1009144Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Earnings quality in UK private firms: comparative loss recognition timelinessJournal 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.2004.04.001Digital Resources/Online E-Resources |
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6 |
Material Type: Article
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Earnings quality at initial public offeringsJournal of accounting & economics, 2008-08, Vol.45 (2), p.324-349 [Peer Reviewed Journal]ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2007.12.001Digital Resources/Online E-Resources |
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7 |
Material Type: Article
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Debt Covenants and Accounting ConservatismJournal of accounting research, 2010-03, Vol.48 (1), p.137-89 [Peer Reviewed Journal]Copyright 2010 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2009 ;2010 The Accounting Research Center at the University of Chicago Booth School of Business. ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2009.00359.x ;CODEN: JACRBRFull text available |
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8 |
Material Type: Article
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Effects of national culture on earnings quality of banksJournal of international business studies, 2011-08, Vol.42 (6), p.853-874 [Peer Reviewed Journal]Copyright © 2011 Academy of International Business ;Academy of International Business 2011 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/jibs.2011.26Full text available |
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9 |
Material Type: Article
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Does IFRS convergence really increase accounting qualities? Emerging market evidenceJournal of Economics, Finance and Administrative Science, 2019-07, Vol.24 (48), p.205-220 [Peer Reviewed Journal]COPYRIGHT 2019 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2019 ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-10-2018-0099Full text available |
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10 |
Material Type: Article
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Conditional conservatism and disaggregated bad news indicators in accrual modelsReview of accounting studies, 2016-09, Vol.21 (3), p.859-897 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9361-3Full text available |
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11 |
Material Type: Article
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Insider trading restrictions and earnings managementAccounting and business research, 2020-04, Vol.50 (3), p.205-237 [Peer Reviewed Journal]2020 Informa UK Limited, trading as Taylor & Francis Group 2020 ;2020 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2020.1712650Digital Resources/Online E-Resources |
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12 |
Material Type: Article
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Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from ChinaAsian review of accounting, 2019-03, Vol.27 (1), p.29-48 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-01-2017-0008Full text available |
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13 |
Material Type: Article
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Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulasReview of accounting studies, 2024-03, Vol.29 (1), p.809-851 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09729-6Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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Investor Sentiment and Accounting ConservatismAccounting horizons, 2019-03, Vol.33 (1), p.83-102 [Peer Reviewed Journal]Copyright American Accounting Association Mar 2019 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch-52250Digital Resources/Online E-Resources |
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15 |
Material Type: Article
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Exploring the Effect of Convergence from IND-GAAP to IND-AS on the Financial Statements of Indian IndustriesJournal of commerce and accounting research, 2023-01, Vol.12 (3), p.41Copyright Publishing India Group 2023 ;ISSN: 2277-2146 ;EISSN: 2320-4990Full text available |
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16 |
Material Type: Article
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Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism ResearchThe Accounting review, 2017-03, Vol.92 (2), p.41-67 [Peer Reviewed Journal]2017 American Accounting Association ;Copyright American Accounting Association Mar 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51524 ;CODEN: ACRVASDigital Resources/Online E-Resources |
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17 |
Material Type: Article
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Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?Sustainability, 2023-02, Vol.15 (4), p.2871 [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/su15042871Full text available |
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18 |
Material Type: Article
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Accounting conservatism and income smoothing practices in EU food and drink industryBritish food journal (1966), 2022-01, Vol.124 (1), p.275-292 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0007-070X ;EISSN: 1758-4108 ;DOI: 10.1108/BFJ-11-2020-1041Full text available |
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19 |
Material Type: Article
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What do dividends tell us about earnings quality?Review of accounting studies, 2011-03, Vol.16 (1), p.1-28 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2009 ;Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-009-9113-8Full text available |
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20 |
Material Type: Article
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Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future PerformanceJournal of business finance & accounting, 2015-04, Vol.42 (3-4), p.515-554 [Peer Reviewed Journal]2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Apr-May 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12107Full text available |