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The future of non-financial businesses reporting: Learning from the Covid-19 pandemicCorporate Social Responsibility and Environmental Management, 2021-07 [Peer Reviewed Journal]2021. 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. ;DOI: 10.1002/csr.2145Digital Resources/Online E-Resources |
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2 |
Material Type: Article
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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future ResearchJournal of accounting research, 2016-05, Vol.54 (2), p.525-622 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12115 ;CODEN: JACRBRFull text available |
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3 |
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Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?The Accounting review, 2010-03, Vol.85 (2), p.607-636 [Peer Reviewed Journal]2010 American Accounting Association ;Copyright American Accounting Association Mar 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.2.607 ;CODEN: ACRVASFull text available |
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Two decades of XBRL: a science mapping of research trends and future research agendaQuality & quantity, 2022-08, Vol.56 (4), p.2301-2324 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Nature B.V. 2021 ;COPYRIGHT 2022 Springer ;The Author(s), under exclusive licence to Springer Nature B.V. 2021. ;ISSN: 0033-5177 ;EISSN: 1573-7845 ;DOI: 10.1007/s11135-021-01225-4Full text available |
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5 |
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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: ACRVASFull text available |
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Material Type: Article
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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and CompetenceJournal of accounting research, 2016-03, Vol.54 (1), p.3-40 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12099 ;CODEN: JACRBRFull text available |
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7 |
Material Type: Article
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The expansion of non-financial reporting: an exploratory studyAccounting and business research, 2018-07, Vol.48 (5), p.525-548 [Peer Reviewed Journal]2018 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2018 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2018.1470141Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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The Impact of Religion on Financial Reporting IrregularitiesThe Accounting review, 2012-03, Vol.87 (2), p.645-673 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10206 ;CODEN: ACRVASFull text available |
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9 |
Material Type: Article
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Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implicationsJournal of applied accounting research, 2022-02, Vol.23 (1), p.8-28 [Peer Reviewed Journal]Josef Baumüller and Karina Sopp ;Josef Baumüller and Karina Sopp. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2021-0114Full text available |
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10 |
Material Type: Article
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary EvidenceContemporary accounting research, 2013-12, Vol.30 (4), p.1344-1372 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01193.xFull text available |
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11 |
Material Type: Article
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The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual ModelInternational Journal of Professional Business Review, 2023-06, Vol.8 (6), p.e02330 [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: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i6.2330Full text available |
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12 |
Material Type: Article
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The International Integrated Reporting Framework: Key Issues and Future Research OpportunitiesJournal of international financial management & accounting, 2014-02, Vol.25 (1), p.90-119 [Peer Reviewed Journal]2014 John Wiley & Sons Ltd ;Copyright © 2014 John Wiley & Sons Ltd ;ISSN: 0954-1314 ;EISSN: 1467-646X ;DOI: 10.1111/jifm.12015Full text available |
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13 |
Material Type: Article
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Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of 'Enlightened' corporate reportingAccounting and business research, 2017-01, Vol.47 (1), p.30-63 [Peer Reviewed Journal]2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2016 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2016.1198683Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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Application of the International Financial Reporting Standard for small and medium-sized entities in European countriesEkonomski Pogledi, 2023, Vol.25 (2), p.125-141 [Peer Reviewed Journal]ISSN: 1450-7951 ;EISSN: 2334-7570 ;DOI: 10.5937/ep25-46544Full text available |
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15 |
Material Type: Article
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The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking IndustryJurnal dinamika akuntansi dan bisnis, 2021-10, Vol.8 (2), p.181-196 [Peer Reviewed Journal]ISSN: 2355-9462 ;EISSN: 2528-1143 ;DOI: 10.24815/jdab.v8i2.21335Full text available |
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16 |
Material Type: Article
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International Accounting Standards and Accounting QualityJournal of accounting research, 2008-06, Vol.46 (3), p.467-498 [Peer Reviewed Journal]Copyright 2008 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2008 The Institute of Professional Accounting, University of Chicago ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00287.x ;CODEN: JACRBRFull text available |
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17 |
Material Type: Article
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Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging MarketsThe Accounting review, 2011-07, Vol.86 (4), p.1255-1288 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association Jul 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10040 ;CODEN: ACRVASFull text available |
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18 |
Material Type: Article
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Military experience and corporate tax avoidanceReview of accounting studies, 2017-03, Vol.22 (1), p.141-184 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9373-zFull text available |
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Material Type: Article
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Do ESG strategies enhance bank stability during financial turmoil? Evidence from EuropeThe European journal of finance, 2022-08, Vol.28 (12), p.1173-1211 [Peer Reviewed Journal]2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 1351-847X ;EISSN: 1466-4364 ;DOI: 10.1080/1351847X.2021.1964556Digital Resources/Online E-Resources |
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20 |
Material Type: Article
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Rebuilding trust: sustainability and non-financial reporting and the European Union regulationMeditari accountancy research, 2020-08, Vol.28 (5), p.701-725 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-06-2020-0914Full text available |