Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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21 |
Material Type: Article
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Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss RecognitionThe Accounting review, 2022-11, Vol.97 (7), p.243-268 [Peer Reviewed Journal]Copyright American Accounting Association Nov 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0444Digital Resources/Online E-Resources |
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22 |
Material Type: Article
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Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide BanksRevista de contabilidad, 2023-07, Vol.26 (2) [Peer Reviewed Journal]ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.6018/rcsar.438811Full text available |
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23 |
Material Type: Article
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Earnings quality in UK private firms: comparative loss recognition timelinessJournal of accounting & economics, 2005-02, Vol.39 (1), p.83-128 [Peer Reviewed Journal]ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2004.04.001Digital Resources/Online E-Resources |
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24 |
Material Type: Article
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Bank financial reporting opacity and regulatory interventionReview of accounting studies, 2023-09, Vol.28 (3), p.1765-1810 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09674-4Digital Resources/Online E-Resources |
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25 |
Material Type: Article
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Managerial risk incentives and accounting conservatismReview of quantitative finance and accounting, 2019-04, Vol.52 (3), p.781-813 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0726-5Full text available |
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26 |
Material Type: Article
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CEO overconfidence and financial reporting complexity: evidence from textual analysisManagement decision, 2023, Vol.61 (13), p.356-385 [Peer Reviewed Journal]Javad Rajabalizadeh ;Javad Rajabalizadeh. 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: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-06-2023-1033Full text available |
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27 |
Material Type: Article
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Node-Loss Detection Methods for CZ Silicon Single Crystal Based on Multimodal Data FusionSensors (Basel, Switzerland), 2023-06, Vol.23 (13), p.5855 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2023 by the authors. 2023 ;ISSN: 1424-8220 ;EISSN: 1424-8220 ;DOI: 10.3390/s23135855 ;PMID: 37447705Full text available |
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28 |
Material Type: Article
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Credit Information Sharing and Loan Loss RecognitionThe Accounting review, 2021-07, Vol.96 (4), p.27-50 [Peer Reviewed Journal]Copyright American Accounting Association Jul 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2017-0244Digital Resources/Online E-Resources |
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29 |
Material Type: Article
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LGBT+-specific experiences of partner bereavement suggest avoiding assumptions, promoting agency in disclosure and using inclusive communication as key to safe, accessible, supportive careEvidence-based nursing, 2023-07, Vol.26 (3), p.107-107Author(s) (or their employer(s)) 2023. No commercial re-use. See rights and permissions. Published by BMJ. ;2023 Author(s) (or their employer(s)) 2023. No commercial re-use. See rights and permissions. Published by BMJ. ;ISSN: 1367-6539 ;EISSN: 1468-9618 ;DOI: 10.1136/ebnurs-2022-103678 ;PMID: 36737225Full text available |
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30 |
Material Type: Article
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What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?The Accounting review, 2021-01, Vol.96 (1), p.1-21 [Peer Reviewed Journal]Copyright American Accounting Association Jan 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0049Digital Resources/Online E-Resources |
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31 |
Material Type: Article
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Causes and consequences of goodwill impairment lossesReview of accounting studies, 2011-12, Vol.16 (4), p.745-778 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-011-9167-2Full text available |
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32 |
Material Type: Article
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Earnings quality at initial public offeringsJournal of accounting & economics, 2008-08, Vol.45 (2), p.324-349 [Peer Reviewed Journal]ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2007.12.001Digital Resources/Online E-Resources |
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33 |
Material Type: Article
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Effects of national culture on earnings quality of banksJournal of international business studies, 2011-08, Vol.42 (6), p.853-874 [Peer Reviewed Journal]Copyright © 2011 Academy of International Business ;Academy of International Business 2011 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/jibs.2011.26Full text available |
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34 |
Material Type: Article
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Debt Covenants and Accounting ConservatismJournal of accounting research, 2010-03, Vol.48 (1), p.137-89 [Peer Reviewed Journal]Copyright 2010 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2009 ;2010 The Accounting Research Center at the University of Chicago Booth School of Business. ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2009.00359.x ;CODEN: JACRBRFull text available |
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35 |
Material Type: Article
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Agency-based demand for conservatism: evidence from state adoption of antitakeover lawsReview of accounting studies, 2013-03, Vol.18 (1), p.95-134 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2012 ;Springer Science+Business Media New York 2013 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-012-9205-8Full text available |
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36 |
Material Type: Article
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Does IFRS convergence really increase accounting qualities? Emerging market evidenceJournal of Economics, Finance and Administrative Science, 2019-07, Vol.24 (48), p.205-220 [Peer Reviewed Journal]COPYRIGHT 2019 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2019 ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-10-2018-0099Full text available |
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37 |
Material Type: Article
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CONSERVADORISMO CONDICIONAL EM FUNÇÃO DE DEMANDA E SINALIZAÇÃO INFORMACIONAL NO MERCADO BRASILEIRORevista universo contábil, 2019-11, Vol.15 (1), p.1312019. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the associated terms available at http://proxy.furb.br/ojs/index.php/universocontabil/about/submissions#copyrightNotice. ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2019107Full text available |
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38 |
Material Type: Article
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Do bankrupt firms recognize publicly available bad news in a timely fashion?China Accounting and Finance Review, 2023-03, Vol.25 (1), p.23-53 [Peer Reviewed Journal]Mariem Khalifa and Samir Trabelsi. 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: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-05-2022-0047Digital Resources/Online E-Resources |
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39 |
Material Type: Article
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Conditional conservatism and disaggregated bad news indicators in accrual modelsReview of accounting studies, 2016-09, Vol.21 (3), p.859-897 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9361-3Full text available |
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40 |
Material Type: Article
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Insider trading restrictions and earnings managementAccounting and business research, 2020-04, Vol.50 (3), p.205-237 [Peer Reviewed Journal]2020 Informa UK Limited, trading as Taylor & Francis Group 2020 ;2020 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2020.1712650Digital Resources/Online E-Resources |