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1
21st century scandals: towards a risk approach to financial reporting scandals
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Article
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21st century scandals: towards a risk approach to financial reporting scandals

Accounting and business research, 2019-08, Vol.49 (5), p.503-535 [Peer Reviewed Journal]

2019 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2019 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2019.1614267

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2
Absorptive Capacity, Business Venturing and Performance: Corporate Governance Mediating Roles
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Article
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Absorptive Capacity, Business Venturing and Performance: Corporate Governance Mediating Roles

Cogent business & management, 2020, Vol.7 (1), p.1-40 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2020.1839157

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3
Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market
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Article
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Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market

Cogent business & management, 2021, Vol.8 (1), p.1-19 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2021.1923356

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4
Accounting information quality moderates the effect of dividends on investment decisions: Evidence in Vietnam
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Article
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Accounting information quality moderates the effect of dividends on investment decisions: Evidence in Vietnam

Cogent economics & finance, 2023-06, Vol.11 (2) [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2234129

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5
Accounting method choice and market valuation in the extractive industries
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Article
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Accounting method choice and market valuation in the extractive industries

Cogent economics & finance, 2017-01, Vol.5 (1), p.1-14 [Peer Reviewed Journal]

2017 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license 2017 ;2017 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2017.1408944

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6
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
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Article
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Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea

Cogent business & management, 2022-12, Vol.9 (1), p.1-18 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2135203

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7
Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence
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Article
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Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence

Cogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2209955

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8
Accruals anomalies could be explained by the adverse selection risk induced by the information structure: the case of the Japanese securities market
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Article
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Accruals anomalies could be explained by the adverse selection risk induced by the information structure: the case of the Japanese securities market

Cogent economics & finance, 2024-12, Vol.12 (1) [Peer Reviewed Journal]

EISSN: 2332-2039 ;DOI: 10.1080/23322039.2024.2318128

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9
Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?
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Article
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Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?

Cogent business & management, 2023-12, Vol.10 (2), p.1-34 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2239979

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10
Agency conflicts, firm value, and monitoring mechanisms: An empirical evidence from Indonesia
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Article
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Agency conflicts, firm value, and monitoring mechanisms: An empirical evidence from Indonesia

Cogent economics & finance, 2020, Vol.8 (1), p.1-24 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2020.1822018

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11
Aggregate earnings informativeness and economic shocks: international evidence
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Article
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Aggregate earnings informativeness and economic shocks: international evidence

Asia-Pacific journal of accounting & economics, 2023-01, Vol.30 (1), p.196-211 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2021 ;ISSN: 1608-1625 ;EISSN: 2164-2257 ;DOI: 10.1080/16081625.2021.1952084

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12
An alignment effect of concentrated and family ownership on carbon emission performance: The case of Indonesia
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Article
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An alignment effect of concentrated and family ownership on carbon emission performance: The case of Indonesia

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2140906

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13
Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms
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Article
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Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms

Cogent business & management, 2020, Vol.7 (1), p.1-14 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2020.1746732

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14
Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation
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Article
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Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation

The European accounting review, 2020-01, Vol.29 (1), p.27-54 [Peer Reviewed Journal]

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2020 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2019.1707102

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15
Annual report readability and stock return synchronicity: Evidence from India
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Article
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Annual report readability and stock return synchronicity: Evidence from India

Cogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2186034

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16
Are Dividends All for Rewarding Investors? Evidence from Payouts Induced by Return on Equity Targets
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Article
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Are Dividends All for Rewarding Investors? Evidence from Payouts Induced by Return on Equity Targets

China journal of accounting studies, 2020-07, Vol.8 (3), p.470-494 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2021 ;ISSN: 2169-7213 ;EISSN: 2169-7221 ;DOI: 10.1080/21697213.2021.1926412

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17
Are financially constrained firms susceptible to a stock price crash?
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Article
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Are financially constrained firms susceptible to a stock price crash?

The European journal of finance, 2023-04, Vol.29 (6), p.612-637 [Peer Reviewed Journal]

2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2022 ;ISSN: 1351-847X ;EISSN: 1466-4364 ;DOI: 10.1080/1351847X.2022.2075280

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18
Asymmetries in the capital structure speed of adjustment: The idiosyncratic case of the maritime industry
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Article
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Asymmetries in the capital structure speed of adjustment: The idiosyncratic case of the maritime industry

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2066764

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19
Attributes of female directors and accruals-based earnings management
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Article
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Attributes of female directors and accruals-based earnings management

Cogent business & management, 2022-12, Vol.9 (1), p.1-18 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2139212

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20
Audit committee attributes and financial performance of Saudi non-financial listed firms
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Article
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Audit committee attributes and financial performance of Saudi non-financial listed firms

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2127238

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