skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Results 1 - 20 of 3,753  for All Library Resources

Results 1 2 3 4 5 next page
Show only
Result Number Material Type Add to My Shelf Action Record Details and Options
1
Defining, measuring, and modeling accruals: a guide for researchers
Material Type:
Article
Add to My Research

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

Full text available

2
Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms
Material Type:
Article
Add to My Research

Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms

Investment management & financial innovations, 2023-11, Vol.20 (4), p.182-193 [Peer Reviewed Journal]

ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.20(4).2023.16

Full text available

3
Enforcement, Managerial Discretion, and the Informativeness of Accruals
Material Type:
Article
Add to My Research

Enforcement, Managerial Discretion, and the Informativeness of Accruals

The European accounting review, 2021-08, Vol.30 (4), p.705-732 [Peer Reviewed Journal]

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2020 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2020.1771393

Digital Resources/Online E-Resources

4
BTD anormais, accruals discricionários e qualidade dos accruals em empresas de capital aberto listadas no Brasil
Material Type:
Article
Add to My Research

BTD anormais, accruals discricionários e qualidade dos accruals em empresas de capital aberto listadas no Brasil

Revista Contemporânea de Contabilidade, 2018, Vol.15 (35), p.108-141 [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: 1807-1821

Full text available

5
Abnormal Accrual Estimates and Evidence of Mispricing
Material Type:
Article
Add to My Research

Abnormal Accrual Estimates and Evidence of Mispricing

Journal of business finance & accounting, 2012-01, Vol.39 (1-2), p.1-34 [Peer Reviewed Journal]

2012 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Jan/Feb 2012 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2011.02274.x

Full text available

6
Detecting Earnings Management: A New Approach
Material Type:
Article
Add to My Research

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

Full text available

7
Religious Social Norms and Corporate Financial Reporting
Material Type:
Article
Add to My Research

Religious Social Norms and Corporate Financial Reporting

Journal of business finance & accounting, 2012-09, Vol.39 (7-8), p.845-875 [Peer Reviewed Journal]

2012 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Sep/Oct 2012 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2012.02295.x

Full text available

8
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
Material Type:
Article
Add to My Research

Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?

The Accounting review, 2011-01, Vol.86 (1), p.259-286 [Peer Reviewed Journal]

2011 American Accounting Association ;Copyright American Accounting Association Jan 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000009 ;CODEN: ACRVAS

Full text available

9
The Mispricing of Abnormal Accruals
Material Type:
Article
Add to My Research

The Mispricing of Abnormal Accruals

The Accounting review, 2001-07, Vol.76 (3), p.357-373 [Peer Reviewed Journal]

Copyright 2001 American Accounting Association ;Copyright American Accounting Association Jul 2001 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2001.76.3.357 ;CODEN: ACRVAS

Full text available

10
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Material Type:
Article
Add to My Research

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

Contemporary accounting research, 2010-09, Vol.27 (3), p.787-827 [Peer Reviewed Journal]

2010 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2010 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2010.01027.x

Full text available

11
The impact of earnings management on market liquidity
Material Type:
Article
Add to My Research

The impact of earnings management on market liquidity

Investment management & financial innovations, 2020-07, Vol.17 (2), p.389-396 [Peer Reviewed Journal]

Jul 2020. 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. ;ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.17(2).2020.30

Full text available

12
Possibilities and limitations of the use of total accruals models in the detection of earnings management
Material Type:
Article
Add to My Research

Possibilities and limitations of the use of total accruals models in the detection of earnings management

Zeszyty teoretyczne rachunkowości, 2018-11, Vol.2018 (100 (156)), p.49-66 [Peer Reviewed Journal]

ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/01.3001.0012.7311

Full text available

13
Earnings management in V4 countries: the evidence of earnings smoothing and inflating
Material Type:
Article
Add to My Research

Earnings management in V4 countries: the evidence of earnings smoothing and inflating

Economic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1452-1470

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1831944

Full text available

14
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World
Material Type:
Article
Add to My Research

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World

Contemporary accounting research, 2008-03, Vol.25 (1), p.157-191 [Peer Reviewed Journal]

2008 Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/car.25.1.6

Full text available

15
Accruals Quality and Internal Control over Financial Reporting
Material Type:
Article
Add to My Research

Accruals Quality and Internal Control over Financial Reporting

The Accounting review, 2007-10, Vol.82 (5), p.1141-1170 [Peer Reviewed Journal]

Copyright 2007 American Accounting Association ;Copyright American Accounting Association Oct 2007 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2007.82.5.1141 ;CODEN: ACRVAS

Full text available

16
Discretionary Revenues as a Measure of Earnings Management
Material Type:
Article
Add to My Research

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

Full text available

17
The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea
Material Type:
Article
Add to My Research

The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea

Cogent business & management, 2022-12, Vol.9 (1), p.1-20 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2096800

Full text available

18
Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals
Material Type:
Article
Add to My Research

Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals

The Accounting review, 2006-07, Vol.81 (4), p.781-809 [Peer Reviewed Journal]

ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.4.781

Full text available

19
Entropy-balanced accruals
Material Type:
Article
Add to My Research

Entropy-balanced accruals

Review of accounting studies, 2020-03, Vol.25 (1), p.84-119 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-019-09525-9

Full text available

20
Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?
Material Type:
Article
Add to My Research

Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?

Managerial auditing journal, 2015-03, Vol.30 (3), p.277-298 [Peer Reviewed Journal]

Emerald Group Publishing Limited 2015 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-02-2014-0997

Full text available

Results 1 - 20 of 3,753  for All Library Resources

Results 1 2 3 4 5 next page

Personalize your results

  1. Edit

Refine Search Results

Expand My Results

  1.   

Show only

  1. Peer-reviewed Journals (2,061)

Refine My Results

Creation Date 

From To
  1. Before 1982  (17)
  2. 1982 To 1991  (140)
  3. 1992 To 2001  (532)
  4. 2002 To 2012  (1,279)
  5. After 2012  (1,783)
  6. More options open sub menu

Language 

  1. English  (3,404)
  2. Persian  (215)
  3. Japanese  (138)
  4. Portuguese  (92)
  5. Spanish  (35)
  6. Indonesian  (28)
  7. German  (24)
  8. French  (18)
  9. Czech  (18)
  10. Chinese  (11)
  11. Afrikaans  (11)
  12. Swedish  (5)
  13. Russian  (4)
  14. Turkish  (4)
  15. Lithuanian  (3)
  16. Ukrainian  (3)
  17. Croatian  (3)
  18. Polish  (2)
  19. Hungarian  (1)
  20. Arabic  (1)
  21. More options open sub menu

Searching Remote Databases, Please Wait