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Results 1 - 20 of 1,678  for All Library Resources

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1
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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Article
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

The Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVAS

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2
Detecting Earnings Management: A New Approach
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Article
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Detecting Earnings Management: A New Approach

Journal of accounting research, 2012-05, Vol.50 (2), p.275-334 [Peer Reviewed Journal]

2012 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00449.x ;CODEN: JACRBR

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3
The Information Content of Forward-Looking Statements in Corporate Filings-A Naïve Bayesian Machine Learning Approach
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Article
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The Information Content of Forward-Looking Statements in Corporate Filings-A Naïve Bayesian Machine Learning Approach

Journal of accounting research, 2010-12, Vol.48 (5), p.1049-1102 [Peer Reviewed Journal]

2010 The Accounting Research Center at the University of Chicago Booth of Business ;University of Chicago on behalf of the Accounting Research Center, 2010 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2010.00382.x ;CODEN: JACRBR

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4
Determination of the local standard of rest using the LSS-GAC DR1
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Article
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Determination of the local standard of rest using the LSS-GAC DR1

Monthly notices of the Royal Astronomical Society, 2015-05, Vol.449 (1), p.162-174 [Peer Reviewed Journal]

2015 The Authors Published by Oxford University Press on behalf of the Royal Astronomical Society 2015 ;Copyright Oxford University Press, UK May 1, 2015 ;ISSN: 0035-8711 ;EISSN: 1365-2966 ;DOI: 10.1093/mnras/stv204

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5
Accrual Accounting in Performance Measurement and the Separation of Ownership and Control
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Article
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Accrual Accounting in Performance Measurement and the Separation of Ownership and Control

The Accounting review, 2023-11, Vol.98 (7), p.289-314 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0118

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6
The Changing Landscape of Accrual Accounting
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Article
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The Changing Landscape of Accrual Accounting

Journal of accounting research, 2016-03, Vol.54 (1), p.41-78 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12100 ;CODEN: JACRBR

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7
The Changing Role of Accrual Accounting: International Evidence
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Article
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The Changing Role of Accrual Accounting: International Evidence

Journal of international accounting research, 2023-07, Vol.22 (2), p.149-170 [Peer Reviewed Journal]

Copyright American Accounting Association Summer 2023 ;ISSN: 1542-6297 ;EISSN: 1558-8025 ;DOI: 10.2308/JIAR-2022-019

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8
New Public Management (NPM) and the Introduction of an Accrual Accounting System: A Case Study of an Italian Regional Government Authority
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Book
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New Public Management (NPM) and the Introduction of an Accrual Accounting System: A Case Study of an Italian Regional Government Authority

The Author(s), under exclusive licence to Springer Nature Switzerland AG 2021 ;ISSN: 2196-7873 ;ISBN: 3030573850 ;ISBN: 9783030573850 ;EISSN: 2196-7881 ;EISBN: 3030573869 ;EISBN: 9783030573867 ;DOI: 10.1007/978-3-030-57386-7 ;OCLC: 1224369853

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9
Moving the Conceptual Framework Forward: Accounting for Uncertainty
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Article
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Moving the Conceptual Framework Forward: Accounting for Uncertainty

Contemporary accounting research, 2020-03, Vol.37 (1), p.322-357 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12585

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10
Discretionary Revenues as a Measure of Earnings Management
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Article
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Discretionary Revenues as a Measure of Earnings Management

The Accounting review, 2010-03, Vol.85 (2), p.695-717 [Peer Reviewed Journal]

2010 American Accounting Association ;Copyright American Accounting Association Mar 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.2.695 ;CODEN: ACRVAS

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11
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Article
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Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

The Accounting review, , Vol.77 (s-1), p.61-69 [Peer Reviewed Journal]

COPYRIGHT 2002 American Accounting Association ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2002.77.s-1.61

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12
Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?
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Article
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Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?

Management science, 2016-05, Vol.62 (5), p.1316-1338 [Peer Reviewed Journal]

2016 INFORMS ;COPYRIGHT 2016 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences May 2016 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2015.2179

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13
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting
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Article
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A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

Public money & management, 2021-08, Vol.41 (6), p.436-446 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 0954-0962 ;EISSN: 1467-9302 ;DOI: 10.1080/09540962.2021.1881235

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14
Accrual reliability, earnings persistence and stock prices
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Article
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Accrual reliability, earnings persistence and stock prices

Journal of accounting & economics, 2005-09, Vol.39 (3), p.437-485 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2005.04.005

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15
North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting
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Article
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North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting

Journal of business case studies, 2018-07, Vol.14 (3), p.17-24

Copyright The Clute Institute 2018 ;ISSN: 1555-3353 ;EISSN: 2157-8826 ;DOI: 10.19030/jbcs.v14i3.10195

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16
Defining, measuring, and modeling accruals: a guide for researchers
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Article
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Defining, measuring, and modeling accruals: a guide for researchers

Review of accounting studies, 2018-09, Vol.23 (3), p.827-871 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Accounting Studies is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-018-9457-z

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17
Incentivizing Irreversible Investment
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Article
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Incentivizing Irreversible Investment

The Accounting review, 2022-03, Vol.97 (2), p.349-371 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2017-0573

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18
The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector
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Article
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The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector

Accounting, auditing, & accountability, 2024-01, Vol.37 (1), p.59-84 [Peer Reviewed Journal]

ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-12-2021-5594

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19
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review
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Article
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Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review

Australian accounting review, 2022-03, Vol.32 (1), p.36-62 [Peer Reviewed Journal]

2021 CPA Australia ;2022 CPA Australia Ltd (CPA Australia) ;ISSN: 1035-6908 ;EISSN: 1835-2561 ;DOI: 10.1111/auar.12357

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20
The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government
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Article
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The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government

Accounting, auditing, & accountability, 2021-11, Vol.34 (8), p.1802-1823 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-08-2019-4147

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