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Material Type: Article
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Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisionsCogent business & management, 2024-12, Vol.11 (1) [Peer Reviewed Journal]EISSN: 2331-1975 ;DOI: 10.1080/23311975.2024.2340559Full text available |
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Material Type: Article
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Readability and Understandability of Notes to Financial StatementsRevista brasileira de gestão de negócios, 2024, Vol.26 (1), p.1-17 [Peer Reviewed Journal]COPYRIGHT 2024 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2024. This work is published under https://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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;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: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v26i01.4251Full text available |
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Material Type: Article
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Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon TheoryJournal of risk and financial management, 2024-03, Vol.17 (3), p.120 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm17030120Full text available |
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Material Type: Article
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THE FEASIBILITY OF SECURITIZATION IN GREENING BANK FINANCIAL STATEMENTSEurasian journal of business and management, 2023-01, Vol.11 (3/4), p.134-1462023. This work is published under https://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. ;EISSN: 2148-0206 ;DOI: 10.15604/ejbm.2023.11.0304.002Full text available |
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Material Type: Article
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Impact of working capital management on profitability of private commercial banks in EthiopiaJournal of innovation and entrepreneurship, 2024-12, Vol.13 (1), p.23-18The Author(s) 2024 ;The Author(s) 2024. 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. ;EISSN: 2192-5372 ;DOI: 10.1186/s13731-024-00379-3Full text available |
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Material Type: Article
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How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from PolandZeszyty teoretyczne rachunkowości, 2024-03, Vol.48 (1), p.137-154 [Peer Reviewed Journal]ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/01.3001.0054.4089Full text available |
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Material Type: Article
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IFRS adoption and the value-relevance of financial statements figures in NigeriaAccounting and management information systems, 2024-03, Vol.23 (1), p.189-214 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01008Full text available |
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8 |
Material Type: Article
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Inflation adjustments of financial statements: Implication to price index and performanceInternational Journal of Academe and Industry Research, 2024-01, Vol.5 (1), p.22-42 [Peer Reviewed Journal]ISSN: 2719-0617 ;EISSN: 2719-0625 ;DOI: 10.53378/353040Full text available |
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Material Type: Article
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Mandatory Financial Statements Disclosure and Nonprofits' Debt Structure - An Empirical AnalysisVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2022-08, Vol.34 (4) [Peer Reviewed Journal]ISSN: 0957-8765 ;EISSN: 1573-7888Full text available |
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Material Type: Article
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Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group AffiliationInternational journal of financial studies, 2024-03, Vol.12 (1), p.29 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs12010029Full text available |
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Material Type: Article
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Impact of IFRS Adoption on Financial Statements Value Relevance. A Study of Eastern vs. Western European CountriesStudia Universitatis Babeș-Bolyai. Oeconomica, 2023-12, Vol.68 (3), p.13-25 [Peer Reviewed Journal]Copyright Babes-Bolyai University, STUDIA UNIVERSITATIS BABES-BOLYAI Dec 2023 ;ISSN: 1220-0506 ;EISSN: 2065-9644 ;DOI: 10.2478/subboec-2023-0012Full text available |
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Material Type: Article
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The role of big data analytics in auditing financial statements with the improvement of audit quality in VietnamOnomazein : revista de linguística y traducción del Instituto de Letras de la Pontificia Universidad Católica de Chile, 2023-12 (62), p.348 [Peer Reviewed Journal]COPYRIGHT 2023 Pontificia Universidad Catolica de Chile, Facultad de Letras ;ISSN: 0717-1285Full text available |
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Material Type: Article
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Analysis of accruals earnings management using the Jones Model. The case of Romania listed companiesAccounting and management information systems, 2024-03, Vol.23 (1), p.50-75 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01003Full text available |
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Material Type: Article
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Impacts of the National Nutrition Plan 2017–2030 on Listed Agrifood Enterprises: A Financial Statement PerspectiveAgriculture (Basel), 2024-05, Vol.14 (5), p.677 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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. ;ISSN: 2077-0472 ;EISSN: 2077-0472 ;DOI: 10.3390/agriculture14050677Full text available |
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Material Type: Article
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Factors affecting the quality of financial statement audit services: The case of VietnamOnomazein : revista de linguística y traducción del Instituto de Letras de la Pontificia Universidad Católica de Chile, 2023-12 (62), p.123 [Peer Reviewed Journal]COPYRIGHT 2023 Pontificia Universidad Catolica de Chile, Facultad de Letras ;ISSN: 0717-1285Full text available |
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16 |
Material Type: Article
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Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAEAJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.169-180 [Peer Reviewed Journal]Lilian Gheyathaldin Salih. 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: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0128Full text available |
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Material Type: Article
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THE PERCEPTIONS OF ISLAMIC BOARDING SCHOOL GUARDIANS, ACCOUNTING STUDENTS, AND NON-ACCOUNTING STUDENTS ON THE ETHICS OF PREPARING FINANCIAL STATEMENTS BASIS DE PSAK 112 (CASE STUDY OF ISLAMIC SCHOOLS IN PEKALONGAN)Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen (Online), 2024-01, Vol.22 (2), p.333-353 [Peer Reviewed Journal]ISSN: 0854-0861 ;EISSN: 2407-4950 ;DOI: 10.29062/mahardika.v22i2.900Full text available |
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18 |
Material Type: Article
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UNLOCKING ORGANIZATIONAL SUCCESS: LEVERAGING FINANCIAL STATEMENT ANALYSIS AS A PROFOUND TOOL FOR ASSESSING PROFIT PERFORMANCEManagere (Online), 2023-06, Vol.5 (1), p.81-89 [Peer Reviewed Journal]ISSN: 2721-1053 ;EISSN: 2721-1045 ;DOI: 10.52627/managere.v5i1.313Digital Resources/Online E-Resources |
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19 |
Material Type: Patent
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Financial statement processing systemDigital Resources/Online E-Resources |
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20 |
Material Type: Patent
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Financial statement integration equipmentDigital Resources/Online E-Resources |