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Results 1 - 20 of 971  for All Library Resources

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1
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters
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Article
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The role of external regulators in mergers and acquisitions: evidence from SEC comment letters

Review of accounting studies, 2024-03, Vol.29 (1), p.451-492 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09723-y

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2
The disclosure quality consequences of copying standard-setter guidance
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Article
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The disclosure quality consequences of copying standard-setter guidance

Review of accounting studies, 2024-03, Vol.29 (1), p.770-808 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09728-7

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3
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
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Article
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The real effects of risk disclosures: evidence from climate change reporting in 10-Ks

Review of accounting studies, 2023-12, Vol.28 (4), p.2271-2318 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09687-z

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4
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
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Article
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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities

Review of accounting studies, 2023-12, Vol.28 (4), p.2516-2555 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09704-1

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5
Accounting Information Consistency and Audit Fees: Evidence from China
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Article
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Accounting Information Consistency and Audit Fees: Evidence from China

Asian academy of management journal of accounting and finance, 2023-11, Vol.19 (2), p.197-231 [Peer Reviewed Journal]

ISSN: 1823-4992 ;EISSN: 2180-4192 ;DOI: 10.21315/aamjaf2023.19.2.7

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6
Financial Reporting Quality During COVID-19 Pandemic: International Evidence
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Article
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Financial Reporting Quality During COVID-19 Pandemic: International Evidence

Asian academy of management journal of accounting and finance, 2023-11, Vol.19 (2), p.161-196 [Peer Reviewed Journal]

ISSN: 1823-4992 ;EISSN: 2180-4192 ;DOI: 10.21315/aamjaf2023.19.2.6

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7
Understanding Financial Reporting Standards: A Non-Technical Guide
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Book
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Understanding Financial Reporting Standards: A Non-Technical Guide

ISBN: 9789811275531 ;ISBN: 981127553X ;EISBN: 9811275548 ;EISBN: 9789811275548 ;DOI: 10.1142/13389

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8
DETERMINANTS AND CONSEQUENCES OF ENDORSEMENT FOR THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES: EVIDENCE FROM JAPANESE LISTED FIRMS
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Article
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DETERMINANTS AND CONSEQUENCES OF ENDORSEMENT FOR THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES: EVIDENCE FROM JAPANESE LISTED FIRMS

Hitotsubashi journal of commerce & management, 2023-10, Vol.57 (1), p.32-53 [Peer Reviewed Journal]

Hitotsubashi University ;ISSN: 0018-2796 ;EISSN: 2436-0961

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9
The ICFR process: Perspectives of accounting executives at large public companies
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Article
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The ICFR process: Perspectives of accounting executives at large public companies

Contemporary accounting research, 2023-09, Vol.40 (3), p.1671-1703 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12859

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10
Toward a general equilibrium theory of financial reporting
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Article
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Toward a general equilibrium theory of financial reporting

Contemporary accounting research, 2023-09, Vol.40 (3), p.1521-1544 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12861

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11
Value relevance of financial risk disclosures
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Article
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Value relevance of financial risk disclosures

Journal of Capital Markets Studies, 2023-07, Vol.7 (1), p.22-37 [Peer Reviewed Journal]

Arlindo Menezes da Costa Neto, Atelmo Ferreira de Oliveira, Aline Moura Costa da Silva and Alexandro Barbosa ;Arlindo Menezes da Costa Neto, Atelmo Ferreira de Oliveira, Aline Moura Costa da Silva and Alexandro Barbosa. 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. ;ISSN: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-06-2022-0024

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12
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?
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Article
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Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

The Accounting review, 2023-07, Vol.98 (4), p.167-190 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0287

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13
The Impact of the COVID-19 Pandemic on Quality of Financial Reports
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Article
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The Impact of the COVID-19 Pandemic on Quality of Financial Reports

Journal of applied finance and banking, 2023-07, Vol.13 (4)

2023. This work is published under http://creativecommons.org/licenses/by/2.5/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1792-6580 ;EISSN: 1792-6599

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14
Early-Warning Signals and Risk-Shifting Incentives
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Article
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Early-Warning Signals and Risk-Shifting Incentives

The Accounting review, 2023-07, Vol.98 (4), p.273-288 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0493

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15
IFRS 8 and the cost of capital in Europe
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Article
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IFRS 8 and the cost of capital in Europe

International journal of finance and economics, 2023-07, Vol.28 (3), p.3198-3231 [Peer Reviewed Journal]

2022 The Authors. published by John Wiley & Sons Ltd. ;2022. This article is published under http://creativecommons.org/licenses/by-nc-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: 1076-9307 ;EISSN: 1099-1158 ;DOI: 10.1002/ijfe.2590

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16
Explanatory factors of the dysfunctional behavior of the collaborators of the auditor in Cameroon
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Article
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Explanatory factors of the dysfunctional behavior of the collaborators of the auditor in Cameroon

Journal of accounting, finance & management strategy, 2023-06, Vol.18 (1), p.35-69 [Peer Reviewed Journal]

Copyright Kuang-Husn Shih Jun 2023 ;ISSN: 1556-5793

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17
Other comprehensive income, its components, and analysts’ forecasts
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Article
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Other comprehensive income, its components, and analysts’ forecasts

Review of accounting studies, 2023-06, Vol.28 (2), p.792-826 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09656-y

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18
Corporate Governance Rating and Firm Performance: Evidence from Taiwan
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Article
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Corporate Governance Rating and Firm Performance: Evidence from Taiwan

Journal of accounting, finance & management strategy, 2023-06, Vol.18 (1), p.163-203 [Peer Reviewed Journal]

Copyright Kuang-Husn Shih Jun 2023 ;ISSN: 1556-5793

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19
SEC comment letters on form S-4 and M&A accounting quality
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Article
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SEC comment letters on form S-4 and M&A accounting quality

Review of accounting studies, 2023-06, Vol.28 (2), p.862-909 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09659-9

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20
Monitoring the Type I Agency Problem or the Type II Agency Problem? Directors Appointed by Non-State Shareholders and the CEO Turnover-Performance Sensitivity
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Article
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Monitoring the Type I Agency Problem or the Type II Agency Problem? Directors Appointed by Non-State Shareholders and the CEO Turnover-Performance Sensitivity

Emerging markets finance & trade, 2023-05, Vol.59 (7), p.2160-2189 [Peer Reviewed Journal]

2023 Taylor & Francis Group, LLC 2023 ;2023 Taylor & Francis Group, LLC ;ISSN: 1540-496X ;EISSN: 1558-0938 ;DOI: 10.1080/1540496X.2023.2171724

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