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Results 1 - 20 of 162,354  for All Library Resources

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Refined by: subject: Accounting Policies remove
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1
Accounting for Growth in Latin America and the Caribbean: Improving Corporate Financial Reporting to Support Regional Economic Development
Accounting for Growth in Latin America and the Caribbean: Improving Corporate Financial Reporting to Support Regional Economic Development
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Accounting for Growth in Latin America and the Caribbean: Improving Corporate Financial Reporting to Support Regional Economic Development

CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank ;ISBN: 9780821381083 ;ISBN: 0821381083 ;EISBN: 9780821381113 ;EISBN: 0821381113 ;DOI: 10.1596/978-0-8213-8108-3 ;OCLC: 593209940

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2
Did Fair-Value Accounting Contribute to the Financial Crisis?
Did Fair-Value Accounting Contribute to the Financial Crisis?
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Did Fair-Value Accounting Contribute to the Financial Crisis?

The Journal of economic perspectives, 2010-01, Vol.24 (1), p.93-118 [Peer Reviewed Journal]

Copyright © 2010 American Economic Association ;Copyright American Economic Association Winter 2010 ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.24.1.93

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3
Corporate investment and changes in GAAP
Corporate investment and changes in GAAP
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Corporate investment and changes in GAAP

Review of accounting studies, 2017-03, Vol.22 (1), p.1-63 [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/s11142-016-9375-x

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4
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry
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Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry

The Accounting review, 2014-05, Vol.89 (3), p.1115-1149 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50682 ;CODEN: ACRVAS

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5
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
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Article 		Add to My Research

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

The Accounting review, 2006-01, Vol.81 (1), p.83-112 [Peer Reviewed Journal]

Copyright 2006 American Accounting Association ;Copyright American Accounting Association Jan 2006 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.1.83 ;CODEN: ACRVAS

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6
The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings
The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings
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The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

The Accounting review, 2013-07, Vol.88 (4), p.1327-1356 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Jul 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50420 ;CODEN: ACRVAS

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7
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
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The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Journal of business finance & accounting, 2015-04, Vol.42 (3-4), p.482-514 [Peer Reviewed Journal]

2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Apr-May 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12105

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8
CEO Overconfidence and Stock Price Crash Risk
CEO Overconfidence and Stock Price Crash Risk
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CEO Overconfidence and Stock Price Crash Risk

Contemporary accounting research, 2016-12, Vol.33 (4), p.1720-1749 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2016 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12217

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9
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
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Article 		Add to My Research

Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK

Review of accounting studies, 2010-12, Vol.15 (4), p.725-751 [Peer Reviewed Journal]

Springer Science+Business Media, LLC 2009 ;Springer Science+Business Media, LLC 2010 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-009-9108-5

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10
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End
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Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End

The Accounting review, 2023-05, Vol.98 (3), p.367-396 [Peer Reviewed Journal]

Copyright American Accounting Association May 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0461

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11
Policy Uncertainty and Accounting Quality
Policy Uncertainty and Accounting Quality
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Article 		Add to My Research

Policy Uncertainty and Accounting Quality

The Accounting review, 2021-07, Vol.96 (4), p.233-260 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0057

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12
Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing
Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing
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Book 		Add to My Research

Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing

CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank

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13
Accounting for Infrastructure Regulation: An Introduction
Accounting for Infrastructure Regulation: An Introduction
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Accounting for Infrastructure Regulation: An Introduction

The International Bank for Reconstruction and Development / The World Bank 2008 ;CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank ;ISBN: 0821371797 ;ISBN: 9780821371794 ;EISBN: 0821371800 ;EISBN: 9780821371800 ;DOI: 10.1596/978-0-8213-7179-4 ;OCLC: 320325806

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14
From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms
From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms
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Article 		Add to My Research

From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms

Accounting, auditing & accountability journal, 2019-10, Vol.33 (2), p.447-471 [Peer Reviewed Journal]

Emerald Publishing Limited 2019 ;ISSN: 0951-3574 ;ISSN: 1368-0668 ;EISSN: 1758-4205 ;DOI: 10.1108/AAAJ-01-2019-3847

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15
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
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Article 		Add to My Research

The Auditor's Reporting Model: A Literature Overview and Research Synthesis

Accounting horizons, 2008-03, Vol.22 (1), p.69-90 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2008 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch.2008.22.1.69

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16
The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items
The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items
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The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items

Review of accounting studies, 2020-03, Vol.25 (1), p.120-158 [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/s11142-019-09516-w

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17
IFRS Practices and the Persistence of Accounting System Classification
IFRS Practices and the Persistence of Accounting System Classification
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IFRS Practices and the Persistence of Accounting System Classification

Abacus (Sydney), 2011-09, Vol.47 (3), p.267-283 [Peer Reviewed Journal]

2011 The Author. © 2011 Accounting Foundation, The University of Sydney ;Copyright Blackwell Publishing Ltd. Sep 2011 ;ISSN: 0001-3072 ;EISSN: 1467-6281 ;DOI: 10.1111/j.1467-6281.2011.00341.x ;CODEN: ABACAF

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18
El Salvador : Accounting and Auditing
El Salvador : Accounting and Auditing
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El Salvador : Accounting and Auditing

CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank

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19
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective
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Article 		Add to My Research

Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective

Revista española de financiación y contabilidad, 2021-04, Vol.50 (2), p.187-223 [Peer Reviewed Journal]

2020 Asociación Española de Contabilidad y Administración de Empresas (AECA) 2020 ;2020 Asociación Española de Contabilidad y Administración de Empresas (AECA) ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2020.1774857

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20
Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects
Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects
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Article 		Add to My Research

Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

Accounting, auditing & accountability journal, 2023-01, Vol.36 (1), p.238-266 [Peer Reviewed Journal]

Emerald Publishing Limited. ;ISSN: 0951-3574 ;EISSN: 1758-4205 ;DOI: 10.1108/AAAJ-03-2020-4487

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