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Results 1 - 20 of 2,755  for All Library Resources

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1
Chalk it up to experience: CEO general ability and earnings management
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Article
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Chalk it up to experience: CEO general ability and earnings management

Review of quantitative finance and accounting, 2024-04, Vol.62 (3), p.1007-1036 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) 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: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01228-2

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2
Earnings quality and board meeting frequency
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Earnings quality and board meeting frequency

Review of quantitative finance and accounting, 2024-04, Vol.62 (3), p.1037-1067 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01230-8

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3
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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4
Real effects of tax audits
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Article
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Real effects of tax audits

Review of accounting studies, 2024-03, Vol.29 (1), p.665-700 [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. ;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/s11142-022-09717-w

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5
Does analysts’ industrial concentration affect the quality of their forecasts?
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Article
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Does analysts’ industrial concentration affect the quality of their forecasts?

Financial markets and portfolio management, 2024-03, Vol.38 (1), p.37-91 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 1934-4554 ;EISSN: 2373-8529 ;DOI: 10.1007/s11408-023-00435-0

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6
Cost accounting practices in SMEs: liability of age and other factors that hinder or burst its implementation in turbulent years
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Article
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Cost accounting practices in SMEs: liability of age and other factors that hinder or burst its implementation in turbulent years

International entrepreneurship and management journal, 2024-03, Vol.20 (1), p.115-139 [Peer Reviewed Journal]

The Author(s) 2024 ;The Author(s) 2024. 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: 1554-7191 ;EISSN: 1555-1938 ;DOI: 10.1007/s11365-023-00938-2

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7
How pervasive is corporate fraud?
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Article
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How pervasive is corporate fraud?

Review of accounting studies, 2024-03, Vol.29 (1), p.736-769 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09738-5

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8
The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran
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Article
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The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran

Journal of business ethics, 2024-03, Vol.190 (2), p.483-512 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature B.V. 2023. Springer Nature or its licensor (e.g. a society or other partner) 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: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-023-05388-y

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9
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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10
CEO pay ratio voluntary disclosures and stakeholder reactions
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Article
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CEO pay ratio voluntary disclosures and stakeholder reactions

Review of accounting studies, 2024-03, Vol.29 (1), p.109-150 [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/s11142-022-09720-1

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11
Securities law precedents, legal liability, and financial reporting quality
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Article
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Securities law precedents, legal liability, and financial reporting quality

Review of Finance, 2024-03, Vol.28 (2), p.413-445 [Peer Reviewed Journal]

The Author(s) 2023. Published by Oxford University Press on behalf of the European Finance Association. All rights reserved. For permissions, please email: journals.permissions@oup.com 2023 ;ISSN: 1572-3097 ;EISSN: 1573-692X ;EISSN: 1875-824X ;DOI: 10.1093/rof/rfad032

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12
Bridging the gap between stock price and bottom-line accounting numbers
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Article
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Bridging the gap between stock price and bottom-line accounting numbers

Review of accounting studies, 2024-03, Vol.29 (1), p.701-735 [Peer Reviewed Journal]

The Author(s) 2022 ;The Author(s) 2022. 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09722-z

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13
Does top management team diversity affect accounting quality? Empirical evidence from Germany
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Article
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Does top management team diversity affect accounting quality? Empirical evidence from Germany

Journal of management and governance, 2024-03, Vol.28 (1), p.137-175 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 1385-3457 ;EISSN: 1572-963X ;DOI: 10.1007/s10997-023-09668-7

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14
Firm complexity and post-earnings announcement drift
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Article
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Firm complexity and post-earnings announcement drift

Review of accounting studies, 2024-03, Vol.29 (1), p.527-579 [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/s11142-022-09727-8

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15
Climate-risk materiality and firm risk
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Article
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Climate-risk materiality and firm risk

Review of accounting studies, 2024-03, Vol.29 (1), p.33-74 [Peer Reviewed Journal]

The Author(s) 2022 ;The Author(s) 2022. 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09718-9

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16
Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea
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Article
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Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea

Asia-Pacific financial markets, 2024-03, Vol.31 (1), p.53-80 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 1387-2834 ;EISSN: 1573-6946 ;DOI: 10.1007/s10690-023-09406-x

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17
Derivative disclosures and managerial opportunism
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Article
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Derivative disclosures and managerial opportunism

The journal of futures markets, 2024-03, Vol.44 (3), p.384-419 [Peer Reviewed Journal]

2023 The Authors. published by Wiley Periodicals LLC. ;2023. This article 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: 0270-7314 ;EISSN: 1096-9934 ;DOI: 10.1002/fut.22472

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18
Cost of Equity Capital and Annual Report Tone Manipulation
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Article
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Cost of Equity Capital and Annual Report Tone Manipulation

Emerging markets finance & trade, 2024-02, Vol.60 (3), p.519-540 [Peer Reviewed Journal]

2023 Taylor & Francis Group, LLC 2023 ;2023 Taylor & Francis Group, LLC ;ISSN: 1540-496X ;EISSN: 1558-0938 ;DOI: 10.1080/1540496X.2023.2226320

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19
Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research
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Article
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Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

Zeitschrift für Betriebswirtschaft, 2024-02, Vol.94 (2), p.311-378 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. 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: 0044-2372 ;EISSN: 1861-8928 ;DOI: 10.1007/s11573-023-01164-6

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20
The impact of non-financial disclosure on labor investment: International evidence
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Article
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The impact of non-financial disclosure on labor investment: International evidence

Borsa Istanbul Review, 2024-01, Vol.24 (1), p.218-234 [Peer Reviewed Journal]

2023 Borsa Ä°stanbul Anonim Åžirketi ;ISSN: 2214-8450 ;DOI: 10.1016/j.bir.2023.12.004

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