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Material Type: Article
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countriesOeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016Full text available |
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2 |
Material Type: Article
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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UKFolia oeconomica stetinensia, 2022-06, Vol.22 (1), p.111-129 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1730-4237 ;ISSN: 1898-0198 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2022-0006Full text available |
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3 |
Material Type: Article
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Professionalisation of Family Firms and Accounting Function: Empirical EvidenceCentral European economic journal., 2022-01, Vol.9 (56), p.113-131 [Peer Reviewed Journal]ISSN: 2543-6821 ;EISSN: 2543-6821 ;DOI: 10.2478/ceej-2022-0008Full text available |
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4 |
Material Type: Article
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Transfer Pricing and Related Party Transactions: A Bibliometric AnalysisCentral European economic journal., 2022-01, Vol.9 (56), p.237-253 [Peer Reviewed Journal]ISSN: 2543-6821 ;EISSN: 2543-6821 ;DOI: 10.2478/ceej-2022-0014Full text available |
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Material Type: Article
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Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature ReviewCentral European Management Journal, 2021-03, Vol.29 (1), p.112-135 [Peer Reviewed Journal]ISSN: 2658-0845 ;EISSN: 2658-2430 ;DOI: 10.7206/cemj.2658-0845.43Full text available |
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Material Type: Article
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Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian CompaniesStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2020-09, Vol.30 (3), p.90-107 [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: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2020-0019Full text available |
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7 |
Material Type: Article
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Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific ResearchStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2023-06, Vol.33 (2), p.49-70 [Peer Reviewed Journal]2023. 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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2023-0008Full text available |
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8 |
Material Type: Article
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Financial Reporting on Social Media. Empirical Study on the European Medical SectorActa Marisiensis. Seria Oeconomica (Online), 2022-06, Vol.16 (1), p.15-24 [Peer Reviewed Journal]ISSN: 2668-3989 ;EISSN: 2668-3989 ;DOI: 10.2478/amso-2022-0002Full text available |
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9 |
Material Type: Article
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Earnings management model for Visegrad Group as an immanent part of creative accountingOeconomia Copernicana, 2022-12, Vol.13 (4), p.1143-1176 [Peer Reviewed Journal]2022. 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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2022.033Full text available |
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10 |
Material Type: Article
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Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New ChallengesStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-06, Vol.31 (2), p.20-44 [Peer Reviewed Journal]2021. 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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0007Full text available |
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11 |
Material Type: Article
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TARGET COSTING SUITABILITY FOR IMPROVEMENTS OF LEAN SUPPLY CHAINSFACTA UNIVERSITATIS - Economics and Organization, 2021-01, Vol.18 (2), p.203-216ISSN: 0354-4699 ;EISSN: 2406-050X ;DOI: 10.22190/FUEO210123014NFull text available |
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12 |
Material Type: Article
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Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ CaseAmfiteatru economic, 2019-08, Vol.21 (52), p.590-606 [Peer Reviewed Journal]2019. 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: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2019/52/590Full text available |
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13 |
Material Type: Article
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Digitalization as a Vector of Information Systems Development and Accounting System ModernizationStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-12, Vol.31 (4), p.18-39 [Peer Reviewed Journal]2021. 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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0017Full text available |
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14 |
Material Type: Article
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Strategic management accounting in Bulgarian manufacturing SMEsManagement (Split, Croatia), 2022-01, Vol.27 (1), p.309-321 [Peer Reviewed Journal]ISSN: 1331-0194 ;EISSN: 1846-3363 ;DOI: 10.30924/mjcmi.27.1.17Full text available |
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15 |
Material Type: Article
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The use of Beneish M-scores to reveal creative accounting: evidence from SlovakiaEquilibrium (Toruń ), 2022-06, Vol.17 (2), p.481-510 [Peer Reviewed Journal]2022. 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: 1689-765X ;EISSN: 2353-3293 ;DOI: 10.24136/eq.2022.017Full text available |
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16 |
Material Type: Article
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Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in WorldStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-09, Vol.31 (3), p.75-103 [Peer Reviewed Journal]2021. 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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0015Full text available |
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17 |
Material Type: Article
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The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values CompatibilityScientific Annals of Economics and Business, 2018-12, Vol.65 (4), p.497-514 [Peer Reviewed Journal]ISSN: 2501-1960 ;ISSN: 2501-3165 ;EISSN: 2501-3165 ;DOI: 10.2478/saeb-2018-0025Full text available |
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18 |
Material Type: Article
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EXPLORING THE LEVEL OF UTILIZING MANAGEMENT REPORTS IN DECISION-MAKING IN CROATIAN COMPANIESManagement (Split, Croatia), 2021-12, Vol.26 (2), p.63-78 [Peer Reviewed Journal]COPYRIGHT 2021 Ekonomski Fakultet Sveucilista u Splitu ;2021. This work is published under https://creativecommons.org/licenses/by-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-0194 ;EISSN: 1846-3363 ;DOI: 10.30924/mjcmi.26.2.4Full text available |
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19 |
Material Type: Article
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Application of selected data mining techniques in unintentional accounting error detectionEquilibrium (Toruń ), 2021-03, Vol.16 (1), p.185-201 [Peer Reviewed Journal]2021. 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: 1689-765X ;EISSN: 2353-3293 ;DOI: 10.24136/eq.2021.007Full text available |
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20 |
Material Type: Article
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THE EFFECT OF CORPORATE SOCIAL DISCLOSURE PRACTICE ON REPORTING QUALITY: EVIDENCE FROM THE INSURANCE SECTOR IN CROATIAManagement, 2019-12, Vol.24 (2), p.23-38 [Peer Reviewed Journal]2019. This work is published under https://creativecommons.org/licenses/by-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-0194 ;EISSN: 1846-3363 ;DOI: 10.30924/mjcmi.24.2.3Full text available |