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Material Type: Article
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The legal implications of the economic realities of artificially manipulating a decrease/increase of earnings per share - if anyPotchefstroom electronic law journal, 2014, Vol.17 (6), p.2635-2665 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. ;ISSN: 1727-3781 ;EISSN: 1727-3781 ;DOI: 10.4314/pelj.v17i6.11Full text available |
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RE-EXAMINING ANALYST SUPERIORITY IN FORECASTING RESULTS OF PUBLICLY-TRADED BRAZILIAN COMPANIESRAM. Revista de Administração Mackenzie, 2021-01, Vol.22 (1), p.1-31 [Peer Reviewed Journal]2021. 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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF210164Full text available |
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IS ACCOUNTING ALCHEMY STILL THE RIGHT MEDICINE FOR FIRM'S EARNINGS AND BOOK VALUE? EVIDENCE FROM SUB-SAHARAN AFRICARAM. Revista de Administração Mackenzie, 2021-01, Vol.22 (3), p.1-27 [Peer Reviewed Journal]2021. 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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF210007Full text available |
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Material Type: Article
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The relevance of using accounting fundamentals in the Euronext 100 indexRevista brasileira de gestão de negócios, 2023-10, Vol.25 (4), p.456-479 [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2023. 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. ;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: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i4.4245Full text available |
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Material Type: Article
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Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expendituresSouth African Journal of Economic and Management Sciences, 2023, Vol.26 (1), p.1-8 [Peer Reviewed Journal]COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2023. 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.v26i1.4600Full text available |
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Material Type: Article
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IFRS VS BACEN GAAP: ACCOUNTING INFORMATION’S VALUE RELEVANCE OF THE BRAZILIAN FINANCIAL INSTITUTIONSBBR Brazilian business review (Portuguese ed.), 2022-01, Vol.19 (1), p.1-18COPYRIGHT 2022 Fucape Business School/ Brazilian Business Review ;2022. 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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.19.1.1Full text available |
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Material Type: Article
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The Role of Firms’ Life Cycle Stages on Voluntary Disclosure and Cost of Equity Capital in Brazilian Public CompaniesBBR Brazilian business review (Portuguese ed.), 2020-11, Vol.17 (64), p.601-620COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2020.17.6.1Full text available |
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8 |
Material Type: Article
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Integrated report quality and earnings management – Evidence from South AfricaSouth African Journal of Economic and Management Sciences, 2022, Vol.25 (1), p.1-10 [Peer Reviewed Journal]COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2022. 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.v25i1.4581Full text available |
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Material Type: Article
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Linking integrated reporting quality with sustainability performance and financial performance in South AfricaSouth African Journal of Economic and Management Sciences, 2020, Vol.23 (1), p.1-11 [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.v23i1.3572Full text available |
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10 |
Material Type: Article
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Corporate Social Performance and Financial Performance in Brazilian Companies: Analysis of the Influence of DisclosureBBR Brazilian business review (Portuguese ed.), 2020-09, Vol.17 (5), p.540-558COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;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: 1807-734X ;ISSN: 1808-2386 ;EISSN: 1807-734X ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2020.17.5.4Full text available |
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Material Type: Article
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Valuing local and dual-class IPOs in the Alternative Investment MarketEstudios de Economía, 2020-12, Vol.47 (2), p.245-271 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by-nc-sa/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. ;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/S0718-52862020000200245Full text available |
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12 |
Material Type: Article
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Assessing the business case for environmental, social and corporate governance practices in South AfricaSouth African Journal of Economic and Management Sciences, 2019, Vol.22 (1), p.1-13 [Peer Reviewed Journal]COPYRIGHT 2019 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2019. 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.v22i1.2727Full text available |
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13 |
Material Type: Article
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Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from BrazilBBR Brazilian business review (Portuguese ed.), 2018-05, Vol.15 (3), p.226-245This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2018.15.3.2Full text available |
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14 |
Material Type: Article
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Analysts' Consensus and Target Price Accuracy: A Study in Latin AmericaBAR, Brazilian administration review, 2017-10, Vol.14 (1), p.1-19 [Peer Reviewed Journal]COPYRIGHT 2017 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração Oct-Dec 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/1807-7692bar2017170036Full text available |
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15 |
Material Type: Article
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The influence of the trade-off between profitability and future increases in sales on cost stickinessEstudios de Economía, 2017-06, Vol.44 (1), p.81-104 [Peer Reviewed Journal]Copyright Estudios de Economia Jun 2017 ;(c) Universidad de Chile, 2017 info:eu-repo/semantics/openAccess ;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/S0718-52862017000100081Full text available |
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16 |
Material Type: Article
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The relevance of the informational content of book-tax differences for predicting future income: evidence from Latin American countriesRevista Contabilidade & Finanças, 2016-01, Vol.27 (70), p.29-42 [Peer Reviewed Journal]COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201501570Full text available |
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17 |
Material Type: Article
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Trajetória Longitudinal dos Alunos de Escolas Profissionalizantes para o Mercado de TrabalhoRevista Brasileira de Economia, 2018, Vol.72 (4), p.451-477 [Peer Reviewed Journal]Copyright Fundação Getulio Vargas 2018 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0034-7140 ;ISSN: 1806-9134 ;EISSN: 1806-9134 ;DOI: 10.5935/0034-7140.20180022Full text available |
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18 |
Material Type: Article
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Accrual anomaly in the Brazilian capital marketBAR, Brazilian administration review, 2012-10, Vol.9 (4), p.421-440 [Peer Reviewed Journal]COPYRIGHT 2012 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração Oct-Dec 2012 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/s1807-76922012005000005Full text available |
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19 |
Material Type: Article
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A study of Chinese guanxi type in family business from the perspective of power-based and leadership behavioursSouth African journal of economic and management sciences, 2013-01, Vol.16 (5), p.102-114 [Peer Reviewed Journal]Copyright University of Pretoria, Faculty of Economic & Management Sciences 2013 ;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.v16i5.680Full text available |
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20 |
Material Type: Article
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Impacto de las Normas de Información Financiera en la relevancia de la información financiera en MéxicoContaduría, administración, 2013-04, Vol.58 (2), p.61-89 [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: 10.1016/S0186-1042(13)71210-5Digital Resources/Online E-Resources |