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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The role of external regulators in mergers and acquisitions: evidence from SEC comment lettersReview 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-yDigital Resources/Online E-Resources |
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2 |
Material Type: Article
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The disclosure quality consequences of copying standard-setter guidanceReview 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/s11142-022-09728-7Digital Resources/Online E-Resources |
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3 |
Material Type: Article
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The real effects of risk disclosures: evidence from climate change reporting in 10-KsReview 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-zDigital Resources/Online E-Resources |
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4 |
Material Type: Article
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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilitiesReview 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/s11142-022-09704-1Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Accounting Information Consistency and Audit Fees: Evidence from ChinaAsian 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/aamjaf2023.19.2.7Full text available |
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6 |
Material Type: Article
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Financial Reporting Quality During COVID-19 Pandemic: International EvidenceAsian 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/aamjaf2023.19.2.6Full text available |
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7 |
Material Type: Book
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Understanding Financial Reporting Standards: A Non-Technical GuideISBN: 9789811275531 ;ISBN: 981127553X ;EISBN: 9811275548 ;EISBN: 9789811275548 ;DOI: 10.1142/13389Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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DETERMINANTS AND CONSEQUENCES OF ENDORSEMENT FOR THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES: EVIDENCE FROM JAPANESE LISTED FIRMSHitotsubashi journal of commerce & management, 2023-10, Vol.57 (1), p.32-53 [Peer Reviewed Journal]Hitotsubashi University ;ISSN: 0018-2796 ;EISSN: 2436-0961Full text available |
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9 |
Material Type: Article
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The ICFR process: Perspectives of accounting executives at large public companiesContemporary accounting research, 2023-09, Vol.40 (3), p.1671-1703 [Peer Reviewed Journal]2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12859Digital Resources/Online E-Resources |
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10 |
Material Type: Article
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Toward a general equilibrium theory of financial reportingContemporary accounting research, 2023-09, Vol.40 (3), p.1521-1544 [Peer Reviewed Journal]2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12861Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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Value relevance of financial risk disclosuresJournal 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-06-2022-0024Full text available |
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12 |
Material Type: 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-2019-0287Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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The Impact of the COVID-19 Pandemic on Quality of Financial ReportsJournal 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: 1792-6599Full text available |
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14 |
Material Type: Article
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Early-Warning Signals and Risk-Shifting IncentivesThe 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-2019-0493Digital Resources/Online E-Resources |
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15 |
Material Type: Article
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IFRS 8 and the cost of capital in EuropeInternational 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.2590Digital Resources/Online E-Resources |
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16 |
Material Type: Article
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Explanatory factors of the dysfunctional behavior of the collaborators of the auditor in CameroonJournal of accounting, finance & management strategy, 2023-06, Vol.18 (1), p.35-69 [Peer Reviewed Journal]Copyright Kuang-Husn Shih Jun 2023 ;ISSN: 1556-5793Full text available |
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17 |
Material Type: Article
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Other comprehensive income, its components, and analysts’ forecastsReview 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-yDigital Resources/Online E-Resources |
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18 |
Material Type: Article
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Corporate Governance Rating and Firm Performance: Evidence from TaiwanJournal of accounting, finance & management strategy, 2023-06, Vol.18 (1), p.163-203 [Peer Reviewed Journal]Copyright Kuang-Husn Shih Jun 2023 ;ISSN: 1556-5793Full text available |
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19 |
Material Type: Article
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SEC comment letters on form S-4 and M&A accounting qualityReview 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/s11142-021-09659-9Digital Resources/Online E-Resources |
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20 |
Material Type: 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 SensitivityEmerging 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.2023.2171724Digital Resources/Online E-Resources |