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| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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| 1 |
Material Type: Article
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Delayed Expected Loss Recognition and the Risk Profile of BanksJournal of accounting research, 2015-06, Vol.53 (3), p.511-553 [Peer Reviewed Journal]2015 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.12079 ;CODEN: JACRBRFull text available |
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ARE LOSSES BEING HIDDEN IN OTHER COMPREHENSIVE INCOME? A TWENTY-YEAR EXAMINATION OF THE S&P 100'S AOCIJournal of business and accounting, 2022-10, Vol.15 (1), p.141-155 [Peer Reviewed Journal]Copyright American Society of Business and Behavioral Sciences Fall 2022 ;ISSN: 1944-2874 ;EISSN: 2153-6252Full text available |
| 3 |
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IFRS adoption, value relevance and conditional conservatism: evidence from ChinaInternational journal of accounting and information management, 2019-10, Vol.27 (4), p.529-546 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-09-2018-0101Full text available |
| 4 |
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Accounting conservatism: A review of the literatureJournal of accounting literature, 2015-02, Vol.34 (1), p.17-38 [Peer Reviewed Journal]2015 University of Florida, Fisher School of Accounting ;Copyright Elsevier BV 2015 ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1016/j.acclit.2015.02.001Full text available |
| 5 |
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Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatismReview of accounting studies, 2008-09, Vol.13 (2-3), p.168-205 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2008 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-007-9064-xFull text available |
| 6 |
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Exploring the Effect of Convergence from IND-GAAP to IND-AS on the Financial Statements of Indian IndustriesJournal of commerce and accounting research, 2023-01, Vol.12 (3), p.41Copyright Publishing India Group 2023 ;ISSN: 2277-2146 ;EISSN: 2320-4990Full text available |
| 7 |
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Debt crisis, age and value relevance of goodwill: evidence from GreeceInternational journal of accounting and information management, 2022-04, Vol.30 (2), p.189-210 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-10-2021-0215Full text available |
| 8 |
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Impacts of the Transition to the Expected Loss Model on the Portuguese Banking SectorJournal of risk and financial management, 2024-04, Vol.17 (4), p.163 [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/jrfm17040163Full text available |
| 9 |
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How Representative Are Firms That Are Cross-Listed in the United States? An Analysis of Accounting QualityJournal of accounting research, 2003-05, Vol.41 (2), p.363-386 [Peer Reviewed Journal]Copyright 2003 The Institute of Professional Accounting, University of Chicago ;Copyright Institute of Professional Accounting May 2003 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.00108 ;CODEN: JACRBRFull text available |
| 10 |
Material Type: Article
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THE EFFECT OF ACCOUNTING CONSERVATISM ON THE PRICING OF NEWLY ISSUED BONDS: EVIDENCE FROM KOREAAcademy of Accounting and Financial Studies journal, 2021-01, Vol.25 (1), p.1-13 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1096-3685 ;EISSN: 1528-2635Full text available |
| 11 |
Material Type: Article
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Changes in value relevance of accounting information upon IFRS adoption: evidence from AustraliaAustralian journal of management, 2011-08, Vol.36 (2), p.151-173 [Peer Reviewed Journal]The University of New South Wales 2011 ;Copyright Australian Graduate School of Management Aug 2011 ;ISSN: 0312-8962 ;EISSN: 1327-2020 ;DOI: 10.1177/0312896211404571Full text available |
| 12 |
Material Type: Article
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International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption IndexAsian review of accounting, 2018-11, Vol.26 (4), p.487-510 [Peer Reviewed Journal]Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-06-2017-0098Full text available |
| 13 |
Material Type: Article
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Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2007 American Accounting Association Competitive Manuscript Award Winner)The Accounting review, 2009-05, Vol.84 (3), p.623-658 [Peer Reviewed Journal]2009 American Accounting Association ;Copyright American Accounting Association May 2009 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2009.84.3.623 ;CODEN: ACRVASFull text available |
| 14 |
Material Type: Article
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The Influence Of Firm’s Fair Value System On Earnings Quality Under IFRSJournal of applied business research, 2018-05, Vol.34 (3), p.427-436Copyright The Clute Institute 2018 ;Copyright The Clute Institute May/Jun 2018 ;ISSN: 0892-7626 ;EISSN: 2157-8834 ;DOI: 10.19030/jabr.v34i3.10166Full text available |
| 15 |
Material Type: Article
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The pricing of conservative accounting and the measurement of conservatism at the firm-year levelReview of accounting studies, 2010-03, Vol.15 (1), p.145-178 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2009 ;Springer Science+Business Media, LLC 2010 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-009-9087-6Full text available |
| 16 |
Material Type: Article
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Private Equity Involvement and Earnings QualityJournal of business finance & accounting, 2009-06, Vol.36 (5-6), p.587-615 [Peer Reviewed Journal]2009 The Authors Journal compilation © 2009 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Jun/Jul 2009 ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2009.02147.xFull text available |
| 17 |
Material Type: Article
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Mandatory IFRS adoption in Europe: effect on the conservative financial reportingJournal of financial reporting & accounting, 2018-12, Vol.16 (4), p.543-563 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-08-2017-0070Full text available |
| 18 |
Material Type: Article
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Cost-benefit analysis of IFRS adoption: developed and emerging countriesJournal of financial reporting & accounting, 2016-10, Vol.14 (2), p.198-229 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-01-2015-0019Full text available |
| 19 |
Material Type: Article
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Conditional conservatism and the yield spread of corporate bond issuesReview of quantitative finance and accounting, 2016-05, Vol.46 (4), p.847-879 [Peer Reviewed Journal]Springer Science+Business Media New York 2014 ;Springer Science+Business Media New York 2016 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-014-0489-6Full text available |
| 20 |
Material Type: Article
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Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”Review of accounting studies, 2008-09, Vol.13 (2-3), p.206-215 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2008 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-008-9069-0Full text available |
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