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Results 1 - 20 of 1,182  for All Library Resources

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1
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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2
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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3
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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4
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts
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Article
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The association between current earnings surprises and the ex post bias of concurrently issued management forecasts

Review of accounting studies, 2023-12, Vol.28 (4), p.2104-2149 [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/s11142-022-09683-3

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5
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
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Article
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Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures

Review of accounting studies, 2023-12, Vol.28 (4), p.1929-1970 [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/s11142-022-09678-0

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6
Enhancement of overall business performance and business performance by industry sector of accounting firms: Decisions on the allocation of human resource attributes
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Article
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Enhancement of overall business performance and business performance by industry sector of accounting firms: Decisions on the allocation of human resource attributes

Asia Pacific management review, 2023-12, Vol.28 (4), p.420-438 [Peer Reviewed Journal]

2023 The Authors ;ISSN: 1029-3132 ;DOI: 10.1016/j.apmrv.2023.01.004

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7
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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8
PEAD.txt: Post-Earnings-Announcement Drift Using Text
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Article
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PEAD.txt: Post-Earnings-Announcement Drift Using Text

Journal of financial and quantitative analysis, 2023-09, Vol.58 (6), p.2299-2326 [Peer Reviewed Journal]

The Author(s), 2022. Published by Cambridge University Press on behalf of the Michael G. Foster School of Business, University of Washington ;The Author(s), 2022. Published by Cambridge University Press on behalf of the Michael G. Foster School of Business, University of Washington. This work is licensed under the Creative Commons Attribution License This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (https://creativecommons.org/licenses/by/4.0), which permits unrestricted re-use, distribution and reproduction, provided the original article is properly cited. (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0022-1090 ;EISSN: 1756-6916 ;DOI: 10.1017/S0022109022001181

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9
Dividends, trust, and firm value
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Article
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Dividends, trust, and firm value

Review of accounting studies, 2023-09, Vol.28 (3), p.1354-1387 [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/s11142-023-09795-4

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10
Real earnings management and the strategic release of new products: evidence from the motion picture industry
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Article
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Real earnings management and the strategic release of new products: evidence from the motion picture industry

Review of accounting studies, 2023-09, Vol.28 (3), p.1209-1249 [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/s11142-023-09793-6

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11
Operating efficiency of accounting firms based on different perspectives of human resource structures
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Article
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Operating efficiency of accounting firms based on different perspectives of human resource structures

Asia Pacific management review, 2023-09, Vol.28 (3), p.253-266 [Peer Reviewed Journal]

2022 The Authors ;ISSN: 1029-3132 ;DOI: 10.1016/j.apmrv.2022.10.003

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12
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives
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Article
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Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives

The Accounting review, 2023-07, Vol.98 (4), p.321-344 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2021-0176

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13
Profit Shifting during Foreign Tax Holidays
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Article
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Profit Shifting during Foreign Tax Holidays

The Accounting review, 2023-07, Vol.98 (4), p.115-142 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2020-0376

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14
Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance
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Article
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Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance

The Accounting review, 2023-07, Vol.98 (4), p.289-319 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2018-0532

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15
Other comprehensive income, its components, and analysts’ forecasts
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Article
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Other comprehensive income, its components, and analysts’ forecasts

Review of accounting studies, 2023-06, Vol.28 (2), p.792-826 [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/s11142-021-09656-y

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16
Corporate Governance Rating and Firm Performance: Evidence from Taiwan
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Article
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Corporate Governance Rating and Firm Performance: Evidence from Taiwan

Journal of accounting, finance & management strategy, 2023-06, Vol.18 (1), p.163-203 [Peer Reviewed Journal]

Copyright Kuang-Husn Shih Jun 2023 ;ISSN: 1556-5793

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17
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?
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Article
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Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?

The Accounting review, 2023-05, Vol.98 (3), p.335-366 [Peer Reviewed Journal]

Copyright American Accounting Association May 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2020-0658

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18
Working Capital Management: Concepts and Strategies
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Book
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Working Capital Management: Concepts and Strategies

ISBN: 9811259658 ;ISBN: 9789811259654 ;EISBN: 9811259666 ;EISBN: 9789811259661 ;DOI: 10.1142/9789811259661

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19
STUDYING ECONOMIC EFFICIENCY OF TAIWAN'S ACCOUNTING FIRMS UNDER THE STOCHASTIC META-FRONTIER FRAMEWORK WITH ENDOGENOUS INPUTS
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Article
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STUDYING ECONOMIC EFFICIENCY OF TAIWAN'S ACCOUNTING FIRMS UNDER THE STOCHASTIC META-FRONTIER FRAMEWORK WITH ENDOGENOUS INPUTS

Táiwān jīngjì yùcè yǔ zhèngcè, 2023-03, Vol.53 (2), p.105-155

Copyright Institute of Economics, Academia Sinica Mar 2023 ;ISSN: 1729-8849 ;EISSN: 1729-9241

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20
A study of Silicon Valley firms' accounting losses
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Article
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A study of Silicon Valley firms' accounting losses

Managerial finance, 2023-02, Vol.49 (3), p.512-528 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-04-2022-0176

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