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Material Type: Article
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A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the usa versus Latin AmericaProblemas del desarrollo, 2007-04, Vol.38 (149), p.137-157 [Peer Reviewed Journal]Problemas del Desarrollo. Revista Latinoamericana de Economía ;This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 0301-7036 ;EISSN: 2007-8951Full text available |
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Material Type: Article
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A comparison of the value relevance of interim and annual financial statementsSouth African Journal of Economic and Management Sciences, 2017-01, Vol.20 (1), p.1-11 [Peer Reviewed Journal]COPYRIGHT 2017 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright AOSIS (Pty) Ltd 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v20i1.1498Full text available |
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3 |
Material Type: Article
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A critical analysis of the contents of the IFRS for SMES - a South African perspectiveSouth African journal of economic and management sciences, 2011-01, Vol.14 (2), p.188-209 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v14i2.61Full text available |
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Material Type: Article
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Accounting ethics - an empirical investigation of managing short-term earningsSouth African journal of economic and management sciences, 2010-03, Vol.13 (1), p.98-111 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 2222-3436 ;EISSN: 2222-3436Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Accounting firms’ managers’ and trainees’ perceptions of managerial competencies required to manage diversity in KwaZulu-Natal, South AfricaSouth African Journal of Economic and Management Sciences, 2017, Vol.20 (1), p.1-11 [Peer Reviewed Journal]COPYRIGHT 2017 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright AOSIS (Pty) Ltd 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v20i1.1436Full text available |
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Material Type: Article
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Accounting standards for small and medium-sized entities. Evidence from SpainContaduría, administración, 2011-12 (235), p.29-55 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 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: 0186-1042 ;DOI: 10.22201/fca.24488410e.2011.418Digital Resources/Online E-Resources |
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7 |
Material Type: Article
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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countriesJournal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.56-62 [Peer Reviewed Journal]2013 Universidad ESAN ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70030-1Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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Afinidades antigênicas de amostras de campo do vírus da bronquite infecciosa das galinhas com a amostra Massachusetts M41Arquivo brasileiro de medicina veterinária e zootecnia, 2001-04, Vol.53 (2), p.1-7, Article 146 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0102-0935 ;ISSN: 1678-4162 ;EISSN: 1678-4162 ;DOI: 10.1590/S0102-09352001000200002Full text available |
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9 |
Material Type: Article
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An analysis of fundamental concepts in the conceptual framework using ontology technologiesSouth African journal of economic and management sciences, 2014-01, Vol.17 (4), p.396-411 [Peer Reviewed Journal]Copyright University of Pretoria, Faculty of Economic & Management Sciences 2014 ;This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v17i4.525Full text available |
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10 |
Material Type: Article
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Are the cultural accounting values a relevant issue for the SMEs' financing options?Contaduría, administración, 2017-01, Vol.62 (1), p.279-298 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 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: 0186-1042 ;DOI: 10.1016/j.cya.2016.04.004Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish marketEstudios de Economía, 2013-12, Vol.40 (2), p.133-156 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 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: 0718-5286 ;ISSN: 0304-2758 ;EISSN: 0718-5286 ;DOI: 10.4067/S0718-52862013000200002Full text available |
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12 |
Material Type: Article
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Banking fragility in Colombia: An empirical analysis based on balance sheetsEnsayos sobre política económica : documentos de trabajo, 2014-12, Vol.32 (75), p.48-63 [Peer Reviewed Journal]2014 Banco de la República de Colombia ;This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. ;ISSN: 0120-4483 ;DOI: 10.1016/j.espe.2014.10.001Full text available |
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13 |
Material Type: Article
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Building a scenario based active mapping investment tool within a physical asset management frameworkSouth African journal of economic and management sciences, 2014-01, Vol.17 (2), p.194-206 [Peer Reviewed Journal]Copyright University of Pretoria, Faculty of Economic & Management Sciences 2014 ;This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v17i2.478Full text available |
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14 |
Material Type: Article
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Challenging the accounting for goodwill in the context of a business combinationSouth African Journal of Economic and Management Sciences, 2020, Vol.23 (1), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2020 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2020. 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. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v23i1.3255Full text available |
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15 |
Material Type: Article
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Comparability of accounting choices in the statement of cash flow: Evidence from BrazilContaduría, administración, 2021, Vol.64 (3) [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 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: 0186-1042 ;DOI: 10.22201/fca.24488410e.2018.1445Digital Resources/Online E-Resources |
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16 |
Material Type: Article
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Componentes que influyen en la ejecución de fraudes financieros: percepción de los profesionales contablesSemestre económico, 2021-01, Vol.24 (56), p.105-124 [Peer Reviewed Journal]2021. This work is published under https://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. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0120-6346 ;ISSN: 2248-4345 ;EISSN: 2248-4345 ;DOI: 10.22395/seec.v24n56a4Digital Resources/Online E-Resources |
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17 |
Material Type: Article
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Composición del consejo de administración y desempeño financiero en mercados emergentes de América Latina: evidencia para Brasil, Chile y MéxicoEstudios gerenciales, 2020-09, Vol.36 (156), p.272-287 [Peer Reviewed Journal]2020. 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. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2020.156.3739Full text available |
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18 |
Material Type: Article
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Consequences of financial reporting quality on corporate performance: Evidence at the international levelEstudios de Economía, 2014-06, Vol.41 (1), p.49-88 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 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: 0718-5286 ;ISSN: 0304-2758 ;EISSN: 0718-5286 ;DOI: 10.4067/S0718-52862014000100002Full text available |
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19 |
Material Type: Article
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Consideraciones acerca del desarrollo de un modelo de educación ambiental emancipatoria para la formación del profesional contableRevista Facultad de Ciencias Económicas: Investigación y Reflexión, 2019-12, Vol.27 (2), p.127-1442019. This work is published under https://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. ;This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;ISSN: 0121-6805 ;ISSN: 1909-7719 ;EISSN: 1909-7719 ;DOI: 10.18359/rfce.3905Full text available |
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Material Type: Article
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Constant Leverage And Constant Cost Of Capital: A Common Knowledge Half-TruthEstudios gerenciales, 2008-04, Vol.24 (107), p.13-33 [Peer Reviewed Journal]2008 Universidad ICESI ;Copyright Universidad Icesi Apr-Jun 2008 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;DOI: 10.1016/S0123-5923(08)70035-4Full text available |