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Results 1 - 20 of 135  for All Library Resources

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1
Readability and Understandability of Notes to Financial Statements
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Readability and Understandability of Notes to Financial Statements

Revista 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) ;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.v26i01.4251

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2
Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en Chile
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Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en Chile

Formación 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/S0718-50062023000500001

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3
A survey of automated financial statement fraud detection with relevance to the South African context
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Article
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A survey of automated financial statement fraud detection with relevance to the South African context

South 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.v32i1.777

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4
Direct approach to assess risk adjustment under IFRS 17
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Article
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Direct approach to assess risk adjustment under IFRS 17

Revista 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.en

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5
Uniformity and comparability: an analysis of the relevance for the Brazilian capital market
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Article
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Uniformity and comparability: an analysis of the relevance for the Brazilian capital market

Revista 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: 10.1590/1808-057x202112890

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6
Airports' public infrastructure and sources of inefficiency
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Article
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Airports' public infrastructure and sources of inefficiency

Journal 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-12-2021-0269

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7
The impact of audit rotation on the comparability of financial reports
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Article
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The impact of audit rotation on the comparability of financial reports

Revista 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: 10.1590/1808-057x202111830

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8
A model to detect financial statement fraud in portuguese companies by the auditor
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Article
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A model to detect financial statement fraud in portuguese companies by the auditor

Contaduría, 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.2022.2987

Digital Resources/Online E-Resources

9
An evaluation of the use of professional judgement in corporate valuations in South Africa
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Article
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An evaluation of the use of professional judgement in corporate valuations in South Africa

South 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.v55i1.3878

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10
Components of integrated thinking: Evidence from South African listed companies
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Article
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Components of integrated thinking: Evidence from South African listed companies

South 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.v55i1.4080

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11
Has it become more readable? Empirical evidence of key matters in independent audit reports
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Article
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Has it become more readable? Empirical evidence of key matters in independent audit reports

Revista 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: 10.1590/1808-057x202112990

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12
Analysis of the relationship between company characteristics and key audit matters disclosed
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Article
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Analysis of the relationship between company characteristics and key audit matters disclosed

Revista 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: 10.1590/1808-057x201909040

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13
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
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Article
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

South 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.v54i1.3669

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14
Financial-patrimonial elder abuse: an integrative review
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Article
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Financial-patrimonial elder abuse: an integrative review

Revista 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: 10.1590/0034-7167-2018-0703

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15
Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies
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Article
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Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies

Revista 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.en

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16
Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
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Article
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research

Revista 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: 10.1590/1808-057x201500090

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17
Challenges faced by CEOs in executing turnaround strategies in state-owned enterprises in South Africa
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Article
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Challenges faced by CEOs in executing turnaround strategies in state-owned enterprises in South Africa

South 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.v55i1.4220

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18
The role of management accounting in human capital management: Lessons from the services sector
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Article
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The role of management accounting in human capital management: Lessons from the services sector

South African journal of business management, 2024, Vol.55 (1), p.1-12 [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.v55i1.4223

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19
Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms
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Article
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Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms

Revista 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.v21i3.4010

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20
The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting
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Article
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The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting

Revista brasileira de gestão de negócios, 2020-01, Vol.22 (1), p.65-84 [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.v22i1.4039

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