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Results 1 - 20 of 1,085  for All Library Resources

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Refined by: Journal Title: The Accounting Review remove
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1
Custom Contrast Testing: Current Trends and a New Approach
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Article
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Custom Contrast Testing: Current Trends and a New Approach

The Accounting review, 2018-09, Vol.93 (5), p.223-244 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Sep 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52005

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2
Influential Observations and Inference in Accounting Research
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Article
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Influential Observations and Inference in Accounting Research

The Accounting review, 2019-11, Vol.94 (6), p.337-364 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2019 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52396

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3
Tax Aggressiveness and Corporate Transparency
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Article
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Tax Aggressiveness and Corporate Transparency

The Accounting review, 2019-01, Vol.94 (1), p.45-69 [Peer Reviewed Journal]

Copyright American Accounting Association Jan 2019 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52130

Digital Resources/Online E-Resources

4
Construct Validity in Accruals Quality Research
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Article
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Construct Validity in Accruals Quality Research

The Accounting review, 2022-09, Vol.97 (5), p.377-398 [Peer Reviewed Journal]

Copyright American Accounting Association Sep 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0213

Digital Resources/Online E-Resources

5
Corporate Sustainability: First Evidence on Materiality
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Article
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Corporate Sustainability: First Evidence on Materiality

The Accounting review, 2016-11, Vol.91 (6), p.1697-1724 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Nov 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51383 ;CODEN: ACRVAS

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6
Is Tax Avoidance Related to Firm Risk?
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Article
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Is Tax Avoidance Related to Firm Risk?

The Accounting review, 2017-01, Vol.92 (1), p.115-136 [Peer Reviewed Journal]

2017 American Accounting Association ;Copyright American Accounting Association Jan 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51408 ;CODEN: ACRVAS

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7
Financial Constraints and Cash Tax Savings
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Article
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Financial Constraints and Cash Tax Savings

The Accounting review, 2016-05, Vol.91 (3), p.859-881 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association May 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51282 ;CODEN: ACRVAS

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8
Managerial Ability and Income Smoothing
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Article
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Managerial Ability and Income Smoothing

The Accounting review, 2020-07, Vol.95 (4), p.1-22 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52600

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9
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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10
Proxies and Databases in Financial Misconduct Research
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Article
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Proxies and Databases in Financial Misconduct Research

The Accounting review, 2017-11, Vol.92 (6), p.129-163 [Peer Reviewed Journal]

2017 American Accounting Association ;Copyright American Accounting Association Nov 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51766

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11
Out of Control: The (Over) Use of Controls in Accounting Research
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Article
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Out of Control: The (Over) Use of Controls in Accounting Research

The Accounting review, 2022-05, Vol.97 (3), p.395-413 [Peer Reviewed Journal]

Copyright American Accounting Association May 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0637

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12
Incentives for Tax Planning and Avoidance: Evidence from the Field
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Article
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Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting review, 2014-05, Vol.89 (3), p.991-1023 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50678 ;CODEN: ACRVAS

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13
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
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Article
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Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

The Accounting review, 2013-11, Vol.88 (6), p.2025-2059 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Nov 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50544 ;CODEN: ACRVAS

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14
Institutional Ownership and Corporate Tax Avoidance: New Evidence
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Article
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Institutional Ownership and Corporate Tax Avoidance: New Evidence

The Accounting review, 2017-03, Vol.92 (2), p.101-122 [Peer Reviewed Journal]

2017 American Accounting Association ;Copyright American Accounting Association Mar 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51529 ;CODEN: ACRVAS

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15
Measuring Accounting Reporting Complexity with XBRL
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Article
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Measuring Accounting Reporting Complexity with XBRL

The Accounting review, 2018-01, Vol.93 (1), p.259-287 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Jan 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51762

Digital Resources/Online E-Resources

16
When Does Tax Avoidance Result in Tax Uncertainty?
Material Type:
Article
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When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting review, 2019-03, Vol.94 (2), p.179-203 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2019 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52198

Digital Resources/Online E-Resources

17
Is Earnings Quality Associated with Corporate Social Responsibility?
Material Type:
Article
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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: ACRVAS

Full text available

18
Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
Material Type:
Article
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Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

The Accounting review, 2016-03, Vol.91 (2), p.559-586 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Mar 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51153 ;CODEN: ACRVAS

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19
Frequent Financial Reporting and Managerial Myopia
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Article
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Frequent Financial Reporting and Managerial Myopia

The Accounting review, 2018-03, Vol.93 (2), p.249-275 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Mar 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51838

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20
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
Material Type:
Article
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Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

The Accounting review, 2012-05, Vol.87 (3), p.723-759 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10218 ;CODEN: ACRVAS

Full text available

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