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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Timely Loss Recognition Helps NothingSustainability, 2021-07, Vol.13 (14), p.7815 [Peer Reviewed Journal]2021 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/su13147815Full text available |
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2 |
Material Type: Article
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Causes and consequences of goodwill impairment lossesReview of accounting studies, 2011-12, Vol.16 (4), p.745-778 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-011-9167-2Full text available |
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3 |
Material Type: Article
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Procyclicality of loan-loss provisions and competitive environment – a global perspectiveInternational journal of emerging markets, 2023-12, Vol.18 (12), p.5940-5971 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1746-8809 ;EISSN: 1746-8817 ;DOI: 10.1108/IJOEM-01-2022-0060Digital Resources/Online E-Resources |
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4 |
Material Type: Article
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Financial report readability and accounting conservatismJournal of risk and financial management, 2022-10, Vol.15 (10), p.1-9 [Peer Reviewed Journal]2022 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 (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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm15100454Full text available |
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5 |
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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6 |
Material Type: Article
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Intensity of product market competition, institutional environment and accrual qualityPacific accounting review, 2020-09, Vol.32 (3), p.391-419 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-10-2018-0083Full text available |
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7 |
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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8 |
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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9 |
Material Type: Article
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Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to InvestorsAdvances in management and applied economics, 2020-01, Vol.10 (1), p.105-133Copyright International Scientific Press 2020 ;ISSN: 1792-7544 ;EISSN: 1792-7552Full text available |
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10 |
Material Type: Article
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Do sin firms engage in real activities manipulation to meet earnings benchmarks?International journal of accounting and information management, 2020-06, Vol.28 (3), p.535-551 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-09-2019-0110Full text available |
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11 |
Material Type: Article
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Cost-benefit analysis of IFRS adoption: developed and emerging countriesJournal of financial reporting & accounting, 2016-10, Vol.14 (2), p.198-229 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-01-2015-0019Full text available |
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12 |
Material Type: Article
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Mediating Perception of Accounting Professionals Towards Implementation of International Financial Reporting StandardsSN computer science, 2020-11, Vol.1 (6), p.317 [Peer Reviewed Journal]Springer Nature Singapore Pte Ltd 2020. ;ISSN: 2662-995X ;EISSN: 2661-8907 ;DOI: 10.1007/s42979-020-00334-5Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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Timeliness of earnings reported by Romanian listed companiesAccounting and management information systems, 2018-01, Vol.17 (1), p.46-68 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2018 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;DOI: 10.24818/jamis.2018.01003Full text available |
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14 |
Material Type: Article
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Accounting conservatism, financial reporting and stock returnsAccounting and management information systems, 2019-01, Vol.18 (1), p.4-24 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2019 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;DOI: 10.24818/jamis.2019.01001Full text available |
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15 |
Material Type: Article
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Evaluating profitability strategies and the determinants of the risk performance of sectoral and banking institutionsJournal of economic and administrative sciences, 2018-01, Vol.34 (3), p.174-186 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 1026-4116 ;EISSN: 2054-6246 ;DOI: 10.1108/JEAS-08-2017-0078Full text available |
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16 |
Material Type: Article
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Impairment losses: causes and impactsRevista brasileira de gestão de negócios, 2016-04, Vol.18 N. 60 (60), p.305-318 [Peer Reviewed Journal]COPYRIGHT 2016 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;Copyright Centro Universitário FECAP, mantido pela Fundação Escola de Comericio Álvares Penteado (FECAP) Apr-Jun 2016 ;ISSN: 1806-4892 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v18i60.2300Full text available |
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17 |
Material Type: Article
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An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011Mathematical problems in engineering, 2014-01, Vol.2014, p.1-9 [Peer Reviewed Journal]Copyright © 2014 Zongrun Wang et al. ;Copyright © 2014 Zongrun Wang et al. Zongrun Wang et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. ;ISSN: 1024-123X ;EISSN: 1563-5147 ;DOI: 10.1155/2014/475050Full text available |
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18 |
Material Type: Article
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TIMELY LOSS RECOGNITION, AGENCY COSTS AND THE CASH FLOW SENSITIVITY OF FIRM INVESTMENTAcademy of Accounting and Financial Studies journal, 2014-07, Vol.18 (3), p.45 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2014 ;ISSN: 1096-3685 ;EISSN: 1528-2635Full text available |
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19 |
Material Type: Article
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Accounting conservatism, capital structure, and global diversificationPacific accounting review, 2015-02, Vol.27 (1), p.119-138 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2015 ;ISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-07-2013-0067Full text available |
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20 |
Material Type: Newsletter Article
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BSE Mumbai Bourse: Consolidated Results From AI Champdany Industries for Oct 01 to Dec 31Dow Jones Institutional News, 2022Copyright Dow Jones & Company Inc Feb 14, 2022Digital Resources/Online E-Resources |