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1 |
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Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001-2003)Journal of business ethics, 2008-05, Vol.79 (3), p.245-262 [Peer Reviewed Journal]Copyright 2008 Springer ;Springer Science+Business Media B.V. 2007 ;Springer Science+Business Media B.V. 2008 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-007-9375-7 ;CODEN: JBUEDJFull text available |
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Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firmsJournal of accounting in emerging economies, 2019-11, Vol.9 (4), p.473-501 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-05-2018-0053Full text available |
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Notes to the Financial Statements: Current State and ImprovementBusiness Systems Research, 2021-12, Vol.12 (2), p.60-78 [Peer Reviewed Journal]2021. This work is published under http://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: 1847-9375 ;ISSN: 1847-8344 ;EISSN: 1847-9375 ;DOI: 10.2478/bsrj-2021-0019Full text available |
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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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The predictive ability of quarterly financial statementsInternational journal of financial studies, 2021-09, Vol.9 (3), p.1-17 [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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs9030050Full text available |
6 |
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Disclosure of non-current tangible assets information in private sector entities financial statements: The case of LithuaniaEconomies, 2021-06, Vol.9 (2), p.1-64 [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: 2227-7099 ;EISSN: 2227-7099 ;DOI: 10.3390/economies9020078Full text available |
7 |
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The relationship between intellectual capital and financial statements readability: the role of management characteristicsJournal of facilities management, 2023-03, Vol.21 (2), p.221-241 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-5967 ;EISSN: 1741-0983 ;DOI: 10.1108/JFM-08-2021-0088Full text available |
8 |
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Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: An exploratory researchMeditari accountancy research, 2019-02, Vol.27 (1), p.91-124 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-12-2017-0253Full text available |
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Subsidies in the financial statements of companies listed on the Warsaw Stock ExchangeEkonomia i prawo, 2020-09, Vol.19 (3), p.585-599 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by-nd/3.0/pl/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1898-2255 ;EISSN: 2392-1625 ;DOI: 10.12775/EiP.2020.039Full text available |
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Consolidated financial statements – a new challenge for the public sector administrationJournal of economic and administrative sciences, 2017-05, Vol.33 (1), p.46-65 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2017 ;ISSN: 1026-4116 ;EISSN: 2054-6246 ;DOI: 10.1108/JEAS-04-2016-0012Full text available |
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Lost in Translation: Detecting Tax Shelter Activity in Financial StatementsNational tax journal, 2004-09, Vol.57 (3), p.739-756 [Peer Reviewed Journal]2004 National Tax Association–Tax Institute of America ;2004 National Tax Association. All rights reserved. ;Copyright National Tax Association Sep 2004 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2004.3.13 ;CODEN: NTXJACFull text available |
12 |
Material Type: Article
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FINANCIAL STATEMENTS TIMELINESS: THE CASE OF MALAYSIAN LISTED INDUSTRIAL PRODUCT COMPANIESAsian Academy of Management journal, 2019-01, Vol.24 (Supp. 2), p.127-141 [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: 1394-2603 ;EISSN: 2180-4184 ;DOI: 10.21315/aamj2019.24.s2.9Full text available |
13 |
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Board structure and supplementary commentary on the primary financial statementsJournal of applied accounting research, 2014-11, Vol.15 (3), p.273-290 [Peer Reviewed Journal]Emerald Group Publishing Limited 2014 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-11-2013-0090Full text available |
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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8Journal of applied accounting research, 2015-05, Vol.16 (1), p.2-27 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2015 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-09-2012-0066Full text available |
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The Impact of IFRS Adoption on Public Sector Financial StatementsAustralian accounting review, 2012-03, Vol.22 (1), p.86-102 [Peer Reviewed Journal]2012 CPA Australia ;Copyright Australian Society of Certified Practising Accountants Mar 2012 ;ISSN: 1035-6908 ;EISSN: 1835-2561 ;DOI: 10.1111/j.1835-2561.2011.00160.xFull text available |
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Integrated reporting and assurance: where can research add value?Sustainability accounting, management and policy journal (Print), 2015-03, Vol.6 (1), p.29-53 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2015 ;ISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-09-2014-0053Full text available |
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The relationship between management characteristics and financial statement readabilityEuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146Full text available |
18 |
Material Type: Article
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Adios! Airways: An Assignment on Mapping Financial Statements to the U.S. GAAP XBRL TaxonomyIssues in accounting education, 2010-08, Vol.25 (3), p.465-488 [Peer Reviewed Journal]Copyright American Accounting Association Aug 2010 ;ISSN: 0739-3172 ;EISSN: 1558-7983 ;DOI: 10.2308/iace.2010.25.3.465Full text available |
19 |
Material Type: Article
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Financial Reports and Social CapitalJournal of business ethics, 2019-03, Vol.155 (2), p.567-596 [Peer Reviewed Journal]Springer Nature B.V. 2019 ;Springer Science+Business Media Dordrecht 2017 ;Journal of Business Ethics is a copyright of Springer, (2017). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-017-3495-5Full text available |
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Material Type: Article
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Why are expanded audit reports not informative to investors? Evidence from the United KingdomReview of accounting studies, 2023-06, Vol.28 (2), p.497-532 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09650-4Full text available |