Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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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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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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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 |
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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 |
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Do high-quality standards ensure higher accounting quality? A study in IndiaAccounting research journal, 2021-11, Vol.34 (6), p.597-613 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-06-2020-0162Full text available |
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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 |
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7 |
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Internal Controls and Conditional ConservatismThe Accounting review, 2011-05, Vol.86 (3), p.975-1005 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association May 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000041 ;CODEN: ACRVASFull text available |
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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 |
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Material Type: Article
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Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?Sustainability, 2023-02, Vol.15 (4), p.2871 [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. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su15042871Full text available |
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Effect of corporate governance attributes on IFRS compliance: evidence from a developing countryCorporate governance (Bradford), 2021-01, Vol.21 (1), p.1-22 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-03-2020-0103Full text available |
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The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from PolandEnergies (Basel), 2022-08, Vol.15 (16), p.5763 [Peer Reviewed Journal]COPYRIGHT 2022 MDPI AG ;2022 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: 1996-1073 ;EISSN: 1996-1073 ;DOI: 10.3390/en15165763Full text available |
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Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?Journal of accounting research, 2012-03, Vol.50 (1), p.159-196 [Peer Reviewed Journal]2012 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2011.00429.x ;CODEN: JACRBRFull text available |
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The impact of the adoption of international accounting and auditing standards on corruption perceptionAccounting research journal, 2022-11, Vol.35 (6), p.737-755 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1030-9616 ;EISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-08-2021-0230Full text available |
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14 |
Material Type: Article
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Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System QualityInternational journal of financial studies, 2024-01, Vol.12 (1), p.9 [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/ijfs12010009Full text available |
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15 |
Material Type: Article
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Loan loss provision models in Brazilian banksMeditari accountancy research, 2021-11, Vol.29 (6), p.1473-1491 [Peer Reviewed Journal]Emerald Publishing Limited 2021 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-04-2020-0851Full text available |
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Material Type: Article
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Researching the Firm Characteristics Affecting the Earnings Quality: The Case of VietnamCalitatea, 2020-12, Vol.21 (179), p.106-112 [Peer Reviewed Journal]Copyright Romanian Society for Quality Assurance Dec 2020 ;ISSN: 1582-2559Full text available |
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Material Type: Article
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Justifications for the Modified Opinions and for Other Observations in the Audit ReportsAudit Financiar, 2020-10, Vol.18 (160), p.785-800 [Peer Reviewed Journal]2020. 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. ;ISSN: 1583-5812 ;EISSN: 1844-8801 ;DOI: 10.20869/AUDITF/2020/160/026Full text available |
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Material Type: Article
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Toward Sustainable Accounting Information: Evidence from IFRS Adoption in KoreaSustainability, 2019-02, Vol.11 (4), p.1154 [Peer Reviewed Journal]2019 by the author. 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 (http://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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su11041154Full text available |
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Material Type: Article
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Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock ExchangeAJAR (Asian Journal of Accounting Research) (Online), 2020-06, Vol.5 (1), p.147-173 [Peer Reviewed Journal]Shayan Farhangdoust and Lida Sayadi ;Shayan Farhangdoust and Lida Sayadi. 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: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-09-2019-0072Full text available |
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Material Type: Article
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The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from AustraliaJournal of international accounting research, 2012, Vol.11 (1), p.119-146Copyright American Accounting Association 2012 ;ISSN: 1542-6297 ;EISSN: 1558-8025 ;DOI: 10.2308/jiar-10212Full text available |