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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Readability and Understandability of Notes to Financial StatementsRevista brasileira de gestão de negócios, 2024-01, 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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Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en ChileFormación Universitaria, 2023-10, Vol.16 (5), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2023 Centro de Informacion Tecnologica ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-5006 ;EISSN: 0718-5006 ;DOI: 10.4067/S0718-50062023000500001Full text available |
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Material Type: Article
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A survey of automated financial statement fraud detection with relevance to the South African contextSouth African Computer Journal, 2020-07, Vol.32 (1), p.74-112 [Peer Reviewed Journal]2020. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2020. This work is published under https://creativecommons.org/licenses/by-nc/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-NonCommercial 4.0 International License. ;ISSN: 1015-7999 ;ISSN: 2313-7835 ;EISSN: 2313-7835 ;DOI: 10.18489/sacj.v32i1.777Full text available |
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Material Type: Article
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Direct approach to assess risk adjustment under IFRS 17Revista Contabilidade & Finanças, 2022-09, Vol.33 (90), p.1-15 [Peer Reviewed Journal]Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20221646.enFull text available |
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5 |
Material Type: Article
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Uniformity and comparability: an analysis of the relevance for the Brazilian capital marketRevista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.265-280 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112890Full text available |
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Material Type: Article
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Airports' public infrastructure and sources of inefficiencyJournal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.176-196 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Ane Elixabete Ripoll-Zarraga. 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. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0269Full text available |
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Material Type: Article
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A model to detect financial statement fraud in portuguese companies by the auditorContaduría, administración, 2022, Vol.67 (3) [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 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: 0186-1042 ;DOI: 10.22201/fca.24488410e.2022.2987Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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The impact of audit rotation on the comparability of financial reportsRevista Contabilidade & Finanças, 2021-12, Vol.32 (87), p.413-428 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202111830Full text available |
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9 |
Material Type: Article
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An evaluation of the use of professional judgement in corporate valuations in South AfricaSouth African journal of business management, 2024-01, Vol.55 (1), p.1-9 [Peer Reviewed Journal]COPYRIGHT 2024 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v55i1.3878Full text available |
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10 |
Material Type: Article
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Components of integrated thinking: Evidence from South African listed companiesSouth African journal of business management, 2024-01, Vol.55 (1), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2024 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v55i1.4080Full text available |
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11 |
Material Type: Article
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Has it become more readable? Empirical evidence of key matters in independent audit reportsRevista Contabilidade & Finanças, 2021-12, Vol.32 (87), p.444-460 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112990Full text available |
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12 |
Material Type: Article
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Analysis of the relationship between company characteristics and key audit matters disclosedRevista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.262-274 [Peer Reviewed Journal]COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909040Full text available |
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13 |
Material Type: Article
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020South African journal of business management, 2023, Vol.54 (1), p.1-14 [Peer Reviewed Journal]COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright South African Bureau for Scientific Publications Jan 2023 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 0378-9098 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v54i1.3669Full text available |
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14 |
Material Type: Article
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Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock MarketBBR Brazilian business review (Portuguese ed.), 2019-05, Vol.16 (3), p.297-314COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2019.16.3.6Full text available |
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15 |
Material Type: Article
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Financial-patrimonial elder abuse: an integrative reviewRevista Brasileira de Enfermagem, 2019-01, Vol.72 (suppl 2), p.328-336 [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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0034-7167 ;ISSN: 1984-0446 ;EISSN: 1984-0446 ;DOI: 10.1590/0034-7167-2018-0703Full text available |
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16 |
Material Type: Article
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Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companiesRevista Contabilidade & Finanças, 2023, Vol.34 (93), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2023 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária 2023 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20231754.enFull text available |
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17 |
Material Type: Article
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The Accountant’s Perception of the Usefulness of Financial Information in Decision Making – A Study in PortugalRevista brasileira de gestão de negócios, 2020-04, Vol.22 (2), p.363-380 [Peer Reviewed Journal]COPYRIGHT 2020 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v22i2.4050Full text available |
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18 |
Material Type: Article
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Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed FirmsRevista brasileira de gestão de negócios, 2019-07, Vol.21 (3), p.582-597 [Peer Reviewed Journal]COPYRIGHT 2019 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v21i3.4010Full text available |
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19 |
Material Type: Article
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further researchRevista Contabilidade & Finanças, 2015-05, Vol.26 (68), p.126-139 [Peer Reviewed Journal]COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2015 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201500090Full text available |
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20 |
Material Type: Article
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Challenges faced by CEOs in executing turnaround strategies in state-owned enterprises in South AfricaSouth African journal of business management, 2024, Vol.55 (1), p.1-14 [Peer Reviewed Journal]COPYRIGHT 2024 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v55i1.4220Full text available |