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1
Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms
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Article
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Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms

Review of accounting studies, 2024-06, Vol.29 (2), p.1235-1275 [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 (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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09742-9

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2
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
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Article
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The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam

Cogent business & management, 2023-12, Vol.10 (1), p.1-21 [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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2170522

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3
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
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Article
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Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange

Cogent business & management, 2023-12, Vol.10 (1), p.1-28 [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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2157975

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4
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
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Article
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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities

Review 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/s11142-022-09704-1

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5
Determinants of annual reports complexity in the United States of America: an application of the Tobit model
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Article
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Determinants of annual reports complexity in the United States of America: an application of the Tobit model

Review of behavioral finance, 2023-11, Vol.15 (6), p.795-810 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1940-5979 ;EISSN: 1940-5987 ;DOI: 10.1108/RBF-12-2021-0265

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6
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases
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Article
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Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases

The Accounting review, 2023-07, Vol.98 (4), p.345-371 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2021-0088

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7
Accounting for Leases and Corporate Investment
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Article
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Accounting for Leases and Corporate Investment

The Accounting review, 2023-05, Vol.98 (3), p.109-133 [Peer Reviewed Journal]

Copyright American Accounting Association May 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0406

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8
Stability and Regime Change: The Evolution of Accounting Standards
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Article
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Stability and Regime Change: The Evolution of Accounting Standards

The Accounting review, 2023-05, Vol.98 (3), p.135-152 [Peer Reviewed Journal]

Copyright American Accounting Association May 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0244

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9
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows
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Article
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The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows

The Accounting review, 2023-03, Vol.98 (2), p.1-29 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2020-0133

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10
Securities and Exchange Commission Regulation and Non-GAAP Income Statements
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Article
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Securities and Exchange Commission Regulation and Non-GAAP Income Statements

The Accounting review, 2023-03, Vol.98 (2), p.149-175 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0719

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11
The Ifrs' Impact on Financial Reporting as well as the Asymmetry of Financial and Accounting Information
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Article
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The Ifrs' Impact on Financial Reporting as well as the Asymmetry of Financial and Accounting Information

Acta Universitatis Danubius. Œconomica, 2023-01, Vol.19 (1) [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2065-0175 ;EISSN: 2067-340X

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12
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns
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Article
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The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns

The Accounting review, 2023-01, Vol.98 (1), p.163-190 [Peer Reviewed Journal]

Copyright American Accounting Association Jan 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2020-0477

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13
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure
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Article
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Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure

The Accounting review, 2023-01, Vol.98 (1), p.317-336 [Peer Reviewed Journal]

Copyright American Accounting Association Jan 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0563

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14
Disclosure versus recognition: the value relevance of pensions
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Article
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Disclosure versus recognition: the value relevance of pensions

Journal of pension economics & finance, 2023-01, Vol.22 (1), p.1-28 [Peer Reviewed Journal]

Copyright © The Author(s), 2021. Published by Cambridge University Press ;ISSN: 1474-7472 ;EISSN: 1475-3022 ;DOI: 10.1017/S147474722100038X

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15
The Determinants and Informativeness of Non-GAAP Revenue Disclosures
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Article
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The Determinants and Informativeness of Non-GAAP Revenue Disclosures

The Accounting review, 2022-11, Vol.97 (7), p.23-48 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2020-0466

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16
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline
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Article
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Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline

The Accounting review, 2022-11, Vol.97 (7), p.429-463 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0577

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17
Geographic Peer Effects in Management Earnings Forecasts
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Article
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Geographic Peer Effects in Management Earnings Forecasts

Contemporary accounting research, 2022-10, Vol.39 (3), p.2023-2057 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2022 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12772

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18
A HOLISTIC REVIEW OF DETERMINANTS AND EFFECTS OF INTEGRATED REPORTING ADOPTION
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Article
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A HOLISTIC REVIEW OF DETERMINANTS AND EFFECTS OF INTEGRATED REPORTING ADOPTION

E+M ekonomie a management, 2022-10, Vol.25 (4), p.100-117 [Peer Reviewed Journal]

COPYRIGHT 2022 Technical University of Liberec ;Copyright Technical University of Liberec 2022 ;ISSN: 1212-3609 ;EISSN: 2336-5064 ;DOI: 10.15240/tul/001/2022-4-007

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19
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?
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Article
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Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?

The Accounting review, 2022-10, Vol.97 (6), p.263-296 [Peer Reviewed Journal]

Copyright American Accounting Association Oct 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0158

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20
Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure
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Article
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Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure

Contemporary accounting research, 2022-10, Vol.39 (4), p.2338-2375 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2022 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12803

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