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The future of non-financial businesses reporting: Learning from the Covid-19 pandemicCorporate Social Responsibility and Environmental Management, 2021-07 [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. ;DOI: 10.1002/csr.2145Digital Resources/Online E-Resources |
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Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?The Accounting review, 2010-03, Vol.85 (2), p.607-636 [Peer Reviewed Journal]2010 American Accounting Association ;Copyright American Accounting Association Mar 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.2.607 ;CODEN: ACRVASFull text available |
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Two decades of XBRL: a science mapping of research trends and future research agendaQuality & quantity, 2022-08, Vol.56 (4), p.2301-2324 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Nature B.V. 2021 ;COPYRIGHT 2022 Springer ;The Author(s), under exclusive licence to Springer Nature B.V. 2021. ;ISSN: 0033-5177 ;EISSN: 1573-7845 ;DOI: 10.1007/s11135-021-01225-4Full text available |
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Is Earnings Quality Associated with Corporate Social Responsibility?The Accounting review, 2012-05, Vol.87 (3), p.761-796 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10209 ;CODEN: ACRVASFull text available |
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Material Type: Article
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The expansion of non-financial reporting: an exploratory studyAccounting and business research, 2018-07, Vol.48 (5), p.525-548 [Peer Reviewed Journal]2018 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2018 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2018.1470141Digital Resources/Online E-Resources |
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The Impact of Religion on Financial Reporting IrregularitiesThe Accounting review, 2012-03, Vol.87 (2), p.645-673 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10206 ;CODEN: ACRVASFull text available |
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Material Type: Article
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Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implicationsJournal of applied accounting research, 2022-02, Vol.23 (1), p.8-28 [Peer Reviewed Journal]Josef Baumüller and Karina Sopp ;Josef Baumüller and Karina Sopp. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2021-0114Full text available |
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8 |
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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The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual ModelInternational Journal of Professional Business Review, 2023-06, Vol.8 (6), p.e02330 [Peer Reviewed Journal]LICENCIA 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: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i6.2330Full text available |
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Material Type: Article
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Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of 'Enlightened' corporate reportingAccounting and business research, 2017-01, Vol.47 (1), p.30-63 [Peer Reviewed Journal]2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2016 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2016.1198683Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging MarketsThe Accounting review, 2011-07, Vol.86 (4), p.1255-1288 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association Jul 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10040 ;CODEN: ACRVASFull text available |
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12 |
Material Type: Article
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Military experience and corporate tax avoidanceReview of accounting studies, 2017-03, Vol.22 (1), p.141-184 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9373-zFull text available |
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Material Type: Article
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Rebuilding trust: sustainability and non-financial reporting and the European Union regulationMeditari accountancy research, 2020-08, Vol.28 (5), p.701-725 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-06-2020-0914Full text available |
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14 |
Material Type: Article
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Does Mandatory IFRS Adoption Improve the Information Environment?Contemporary accounting research, 2013-03, Vol.30 (1), p.388-423 [Peer Reviewed Journal]2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 2013 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01159.xFull text available |
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15 |
Material Type: Article
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Mandatory IFRS Adoption and Financial Statement ComparabilityContemporary accounting research, 2013-12, Vol.30 (4), p.1373-1400 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12002Full text available |
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Material Type: Article
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Impact of ESG disclosure and financial reporting quality on investment efficiencyCorporate governance (Bradford), 2022-06, Vol.22 (5), p.1094-1111 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-06-2021-0209Full text available |
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Material Type: Article
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Financial reporting for cryptocurrencyReview of accounting studies, 2024-06, Vol.29 (2), p.1707-1740 [Peer Reviewed Journal]The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09741-wDigital Resources/Online E-Resources |
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18 |
Material Type: Article
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Effect of Financial Reporting Quality on Sustainability Information DisclosureCorporate social-responsibility and environmental management, 2015-01, Vol.22 (1), p.45-64 [Peer Reviewed Journal]Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment ;Copyright Wiley Periodicals Inc. Jan-Feb 2015 ;ISSN: 1535-3958 ;EISSN: 1535-3966 ;DOI: 10.1002/csr.1330Full text available |
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Material Type: Article
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DOES INDEPENDENT DIRECTOR’S CASH COMPENSATION MATTER? EVIDENCE FROM CORPORATE FRAUDJournal of business economics and management, 2022-09, Vol.23 (4), p.977-996 [Peer Reviewed Journal]2022. 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: 1611-1699 ;EISSN: 2029-4433 ;DOI: 10.3846/jbem.2022.16217Full text available |
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Material Type: Article
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Swimming against the tide: back to single materiality for sustainability reportingSustainability accounting, management and policy journal (Print), 2022-10, Vol.13 (6), p.1361-1385 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 2040-8021 ;EISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-07-2022-0378Full text available |