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21
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Journal of Economics & Management, 2021-01, Vol.43 (1), p.387-403 [Peer Reviewed Journal]

Copyright University of Economics in Katowice 2021 ;ISSN: 1732-1948 ;EISSN: 2719-9975 ;DOI: 10.22367/jem.2021.43.18

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22
Persistence and Predictive Ability of Earnings: Evidence from France and the UK
Persistence and Predictive Ability of Earnings: Evidence from France and the UK
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Persistence and Predictive Ability of Earnings: Evidence from France and the UK

Economics and business, 2021-01, Vol.35 (1), p.190-200 [Peer Reviewed Journal]

ISSN: 2256-0394 ;EISSN: 2256-0394 ;DOI: 10.2478/eb-2021-0013

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23
ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLD
ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLD
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ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLD

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-09, Vol.31 (3), p.75-103 [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: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0015

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24
Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market
Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market
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Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market

Borsa Istanbul Review, 2021-03, Vol.21 (1), p.1-22 [Peer Reviewed Journal]

2020 The Authors ;ISSN: 2214-8450 ;DOI: 10.1016/j.bir.2020.06.001

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25
The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies
The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies
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The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies

Zagreb International Review of Economics & Business, 2022-05, Vol.25 (1), p.133-148 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1849-1162 ;ISSN: 1331-5609 ;EISSN: 1849-1162 ;DOI: 10.2478/zireb-2022-0009

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26
Political connections, overinvestment and governance mechanism in Indonesia
Political connections, overinvestment and governance mechanism in Indonesia
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Political connections, overinvestment and governance mechanism in Indonesia

Cogent economics & finance, 2020, Vol.8 (1), p.1-22 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2020.1790220

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27
The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies
The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies
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The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

South East European journal of economics and business, 2016-12, Vol.11 (2), p.7-19 [Peer Reviewed Journal]

Copyright University of Sarajevo, School of Economics and Business 2016 ;ISSN: 2233-1999 ;EISSN: 2233-1999 ;DOI: 10.1515/jeb-2016-0007

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28
Board governance quality and risk disclosure compliance among financial institutions in Uganda
Board governance quality and risk disclosure compliance among financial institutions in Uganda
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Board governance quality and risk disclosure compliance among financial institutions in Uganda

Journal of Asian Business and Economic Studies, 2021-03, Vol.28 (1), p.64-81 [Peer Reviewed Journal]

Geofrey Nkuutu, Joseph Mpeera Ntayi, Isaac Nabeeta Nkote, John Munene and Will Kaberuka ;Geofrey Nkuutu, Joseph Mpeera Ntayi, Isaac Nabeeta Nkote, John Munene and Will Kaberuka. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-04-2020-0036

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29
Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors
Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors
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Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors

Zagreb International Review of Economics & Business, 2020-05, Vol.23 (1), p.71-80 [Peer Reviewed Journal]

2020. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1849-1162 ;ISSN: 1331-5609 ;EISSN: 1849-1162 ;DOI: 10.2478/zireb-2020-0005

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30
Market-to-Book Ratio and Creative Industries– Example of Polish Video Games Developers
Market-to-Book Ratio and Creative Industries– Example of Polish Video Games Developers
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Market-to-Book Ratio and Creative Industries– Example of Polish Video Games Developers

Economics and Culture, 2019-06, Vol.16 (1), p.137-147 [Peer Reviewed Journal]

ISSN: 2256-0173 ;EISSN: 2256-0173 ;DOI: 10.2478/jec-2019-0015

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31
THE INFLUENCE OF ACCOUNTING SYSTEM REGARDING ACCOUNTING AND TAXATION OF ENTITIES
THE INFLUENCE OF ACCOUNTING SYSTEM REGARDING ACCOUNTING AND TAXATION OF ENTITIES
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THE INFLUENCE OF ACCOUNTING SYSTEM REGARDING ACCOUNTING AND TAXATION OF ENTITIES

Journal of Legal Studies, 2016-06, Vol.17 (31), p.58-63 [Peer Reviewed Journal]

2016. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2457-9017 ;ISSN: 2392-7054 ;EISSN: 2457-9017 ;EISSN: 2392-7054 ;DOI: 10.1515/jles-2016-0006

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32
The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems
The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems
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The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems

Valahian journal of economic studies, 2018-11, Vol.9 (2), p.83-94 [Peer Reviewed Journal]

2018. This work is published under https://creativecommons.org/licenses/by-nc-nd/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2067-9440 ;EISSN: 2067-9440 ;DOI: 10.2478/vjes-2018-0020

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33
A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation
A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation
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A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

Revista de contabilidad, 2012-01, Vol.15 (1), p.109-142 [Peer Reviewed Journal]

2012 Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC) ;ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/S1138-4891(12)70040-7

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34
The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?
The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?
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The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Nase Gospodarstvo (English)., 2015-08, Vol.61 (4), p.32-40 [Peer Reviewed Journal]

Copyright Ekonomsko-Poslovna Fakulteta (Faculty of Business and Economics) Aug 2015 ;ISSN: 2385-8052 ;ISSN: 0547-3101 ;EISSN: 2385-8052 ;DOI: 10.1515/ngoe-2015-0016

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35
Control interno y competitividad organizacional
Control interno y competitividad organizacional
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Control interno y competitividad organizacional

Lúmina (Universidad de Manizales. En línea), 2015-01, Vol.16 (16), p.194-213 [Peer Reviewed Journal]

2015. This work is published under http://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;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: 0123-4072 ;ISSN: 2619-6174 ;EISSN: 2619-6174 ;DOI: 10.30554/lumina.16.1674.2015

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36
Testing the violation of conservatism accounting principle. Case study on Romanian listed entities
Testing the violation of conservatism accounting principle. Case study on Romanian listed entities
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Testing the violation of conservatism accounting principle. Case study on Romanian listed entities

Timisoara Journal of Economics and Business, 2015-12, Vol.8 (2), p.183-202 [Peer Reviewed Journal]

ISSN: 2286-0991 ;EISSN: 2286-0991 ;DOI: 10.1515/tjeb-2015-0014

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37
Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX
Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX
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Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX

Lúmina (Universidad de Manizales. En línea), 2017-01, Vol.18 (18), p.60-89 [Peer Reviewed Journal]

2017. This work is published under https://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;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: 0123-4072 ;ISSN: 2619-6174 ;EISSN: 2619-6174 ;DOI: 10.30554/lumina.18.2714.2017

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38
Aproximación metodológica alternativa para la determinación del valor razonable de bienes que no cuentan con mercado primario caso: maquinaria usada en construcción
Aproximación metodológica alternativa para la determinación del valor razonable de bienes que no cuentan con mercado primario caso: maquinaria usada en construcción
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Article 		Add to My Research

Aproximación metodológica alternativa para la determinación del valor razonable de bienes que no cuentan con mercado primario caso: maquinaria usada en construcción

Lúmina (Universidad de Manizales. En línea), 2016-01, Vol.17 (17), p.8-28 [Peer Reviewed Journal]

2016. This work is published under https://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;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: 0123-4072 ;ISSN: 2619-6174 ;EISSN: 2619-6174 ;DOI: 10.30554/lumina.17.2656.2016

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39
La representación contable: una mirada desde la historia y la historiografía
La representación contable: una mirada desde la historia y la historiografía
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La representación contable: una mirada desde la historia y la historiografía

Lúmina (Universidad de Manizales. En línea), 2014-01, Vol.15 (15), p.226-241 [Peer Reviewed Journal]

2014. This work is published under http://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;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: 0123-4072 ;ISSN: 2619-6174 ;EISSN: 2619-6174 ;DOI: 10.30554/lumina.15.1075.2014

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40
Las reformas a la educación superior
Las reformas a la educación superior
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Las reformas a la educación superior

Lúmina (Universidad de Manizales. En línea), 2014-01, Vol.15 (15), p.8-33 [Peer Reviewed Journal]

2014. This work is published under http://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;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: 0123-4072 ;ISSN: 2619-6174 ;EISSN: 2619-6174 ;DOI: 10.30554/lumina.15.1076.2014

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