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Results 1 - 20 of 865  for All Library Resources

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Refined by: creation date: 1994 To 2000 remove
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1
The effect of international institutional factors on properties of accounting earnings
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Article
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The effect of international institutional factors on properties of accounting earnings

Journal of accounting & economics, 2000-02, Vol.29 (1), p.1-51 [Peer Reviewed Journal]

2000 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Feb 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00012-4 ;CODEN: JAECDS

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2
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
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Article
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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Journal of accounting & economics, 2000-06, Vol.29 (3), p.287-320 [Peer Reviewed Journal]

2000 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Jun 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00024-0 ;CODEN: JAECDS

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3
An empirical assessment of the residual income valuation model
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Article
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An empirical assessment of the residual income valuation model

Journal of accounting & economics, 1999, Vol.26 (1), p.1-34 [Peer Reviewed Journal]

1999 ;Copyright Elsevier Sequoia S.A. Jan 1999 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(98)00049-4 ;CODEN: JAECDS

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4
Auditor resignations: clientele effects and legal liability
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Article
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Auditor resignations: clientele effects and legal liability

Journal of accounting & economics, 2000-04, Vol.29 (2), p.173-205 [Peer Reviewed Journal]

2000 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Apr 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00019-7 ;CODEN: JAECDS

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5
CEO stock option awards and the timing of corporate voluntary disclosures
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Article
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CEO stock option awards and the timing of corporate voluntary disclosures

Journal of accounting & economics, 2000-02, Vol.29 (1), p.73-100 [Peer Reviewed Journal]

2000 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Feb 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00014-8 ;CODEN: JAECDS

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6
Earnings management and the underperformance of seasoned equity offerings
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Article
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Earnings management and the underperformance of seasoned equity offerings

Journal of financial economics, 1998-10, Vol.50 (1), p.63-99 [Peer Reviewed Journal]

1998 Elsevier Science S.A. ;Copyright Elsevier Sequoia S.A. Oct 1998 ;ISSN: 0304-405X ;EISSN: 1879-2774 ;DOI: 10.1016/S0304-405X(98)00032-4 ;CODEN: JFECDT

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7
Expertise in forecasting performance of security analysts
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Article
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Expertise in forecasting performance of security analysts

Journal of accounting & economics, 1999-11, Vol.28 (1), p.51-82 [Peer Reviewed Journal]

1999 ;Copyright Elsevier Sequoia S.A. Nov 1999 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(99)00016-6 ;CODEN: JAECDS

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8
Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
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Article
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Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects

Journal of accounting & economics, 1999-11, Vol.28 (1), p.1-25 [Peer Reviewed Journal]

1999 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Nov 1999 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(99)00017-8 ;CODEN: JAECDS

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9
Earnings management by acquiring firms in stock for stock mergers
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Article
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Earnings management by acquiring firms in stock for stock mergers

Journal of accounting & economics, 1999-04, Vol.27 (2), p.149-176 [Peer Reviewed Journal]

1999 Elsevier Science B.V. ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(99)00008-7

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10
Earnings management and the performance of seasoned equity offerings
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Article
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Earnings management and the performance of seasoned equity offerings

Journal of financial economics, 1998-10, Vol.50 (1), p.101-122 [Peer Reviewed Journal]

1998 Elsevier Science S.A. ;Copyright Elsevier Sequoia S.A. Oct 1998 ;ISSN: 0304-405X ;EISSN: 1879-2774 ;DOI: 10.1016/S0304-405X(98)00033-6 ;CODEN: JFECDT

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11
Earnings-based and accrual-based market anomalies: one effect or two?
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Article
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Earnings-based and accrual-based market anomalies: one effect or two?

Journal of accounting & economics, 2000-02, Vol.29 (1), p.101-123 [Peer Reviewed Journal]

2000 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Feb 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00015-X ;CODEN: JAECDS

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12
Do firms mislead investors by overstating earnings before seasoned equity offerings?
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Article
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Do firms mislead investors by overstating earnings before seasoned equity offerings?

Journal of accounting & economics, 2000-06, Vol.29 (3), p.339-371 [Peer Reviewed Journal]

2000 Elsevier Science Ltd ;Copyright Elsevier Sequoia S.A. Jun 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00026-4 ;CODEN: JAECDS

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13
Do companies successfully engage in opinion-shopping? Evidence from the UK
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Article
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Do companies successfully engage in opinion-shopping? Evidence from the UK

Journal of accounting & economics, 2000-06, Vol.29 (3), p.321-337 [Peer Reviewed Journal]

2000 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Jun 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(00)00025-2 ;CODEN: JAECDS

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14
Auditor changes and discretionary accruals
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Article
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Auditor changes and discretionary accruals

Journal of accounting & economics, 1998-02, Vol.25 (1), p.35-67 [Peer Reviewed Journal]

1998 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Feb 1998 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(98)00018-4 ;CODEN: JAECDS

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15
Does size matter? The influence of large clients on office-level auditor reporting decisions
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Article
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Does size matter? The influence of large clients on office-level auditor reporting decisions

Journal of accounting & economics, 2000-12, Vol.30 (3), p.375-400 [Peer Reviewed Journal]

2001 ;Copyright Elsevier Sequoia S.A. Dec 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(01)00010-6 ;CODEN: JAECDS

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16
Earnings-based bonus plans and earnings management by business-unit managers
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Article
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Earnings-based bonus plans and earnings management by business-unit managers

Journal of accounting & economics, 1999, Vol.26 (1), p.113-142 [Peer Reviewed Journal]

1999 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Jan 1999 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(98)00037-8 ;CODEN: JAECDS

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17
Investor valuation of the abandonment option
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Article
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Investor valuation of the abandonment option

Journal of financial economics, 1996-10, Vol.42 (2), p.259-287 [Peer Reviewed Journal]

1996 ;Copyright Elsevier Sequoia S.A. Oct 1996 ;ISSN: 0304-405X ;EISSN: 1879-2774 ;DOI: 10.1016/0304-405X(96)00877-X ;CODEN: JFECDT

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18
Accounting standards and value relevance of financial statements: An international analysis
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Article
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Accounting standards and value relevance of financial statements: An international analysis

Journal of accounting & economics, 2000-12, Vol.30 (3), p.401-420 [Peer Reviewed Journal]

2001 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Dec 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(01)00011-8 ;CODEN: JAECDS

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19
Earnings management to avoid earnings decreases and losses
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Article
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Earnings management to avoid earnings decreases and losses

Journal of accounting & economics, 1997-12, Vol.24 (1), p.99-126 [Peer Reviewed Journal]

1997 Elsevier Science B. V. ;Copyright Elsevier Sequoia S.A. Dec 1997 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(97)00017-7 ;CODEN: JAECDS

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20
Discretionary-accruals models and audit qualifications
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Article
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Discretionary-accruals models and audit qualifications

Journal of accounting & economics, 2000-12, Vol.30 (3), p.421-452 [Peer Reviewed Journal]

2001 Elsevier Science B.V. ;Copyright Elsevier Sequoia S.A. Dec 2000 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/S0165-4101(01)00015-5 ;CODEN: JAECDS

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