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Results 1 - 20 of 1,880  for All Library Resources

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1
Earnings quality and board meeting frequency
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Article
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Earnings quality and board meeting frequency

Review of quantitative finance and accounting, 2024-04, Vol.62 (3), p.1037-1067 [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: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01230-8

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2
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters
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Article
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The role of external regulators in mergers and acquisitions: evidence from SEC comment letters

Review of accounting studies, 2024-03, Vol.29 (1), p.451-492 [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. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09723-y

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3
Climate-risk materiality and firm risk
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Article
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Climate-risk materiality and firm risk

Review of accounting studies, 2024-03, Vol.29 (1), p.33-74 [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/s11142-022-09718-9

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4
Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US
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Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US

Journal of management and governance, 2024-03, Vol.28 (1), p.9-36 [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: 1385-3457 ;EISSN: 1572-963X ;DOI: 10.1007/s10997-022-09645-6

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5
CEO pay ratio voluntary disclosures and stakeholder reactions
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Article
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CEO pay ratio voluntary disclosures and stakeholder reactions

Review of accounting studies, 2024-03, Vol.29 (1), p.109-150 [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. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09720-1

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6
How pervasive is corporate fraud?
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Article
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How pervasive is corporate fraud?

Review of accounting studies, 2024-03, Vol.29 (1), p.736-769 [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/s11142-022-09738-5

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7
The disclosure quality consequences of copying standard-setter guidance
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Article
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The disclosure quality consequences of copying standard-setter guidance

Review of accounting studies, 2024-03, Vol.29 (1), p.770-808 [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. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09728-7

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8
Derivative disclosures and managerial opportunism
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Article
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Derivative disclosures and managerial opportunism

The journal of futures markets, 2024-03, Vol.44 (3), p.384-419 [Peer Reviewed Journal]

2023 The Authors. published by Wiley Periodicals LLC. ;2023. This article 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: 0270-7314 ;EISSN: 1096-9934 ;DOI: 10.1002/fut.22472

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9
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
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Article
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The real effects of risk disclosures: evidence from climate change reporting in 10-Ks

Review of accounting studies, 2023-12, Vol.28 (4), p.2271-2318 [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/s11142-022-09687-z

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10
Economic Freedom and the Fiscal Condition of Cities in Tennessee
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Article
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Economic Freedom and the Fiscal Condition of Cities in Tennessee

Atlantic economic journal, 2023-12, Vol.51 (4), p.315-317 [Peer Reviewed Journal]

International Atlantic Economic Society 2023 ;International Atlantic Economic Society 2023. ;ISSN: 0197-4254 ;EISSN: 1573-9678 ;DOI: 10.1007/s11293-023-09781-w

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11
CEO compensation and real estate prices: pay for luck or pay for action?
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Article
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CEO compensation and real estate prices: pay for luck or pay for action?

Review of accounting studies, 2023-12, Vol.28 (4), p.2401-2447 [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/s11142-022-09700-5

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12
The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP
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Article
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The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP

Journal of financial services research, 2023-12, Vol.64 (3), p.303-324 [Peer Reviewed Journal]

European Central Bank, under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. 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: 0920-8550 ;EISSN: 1573-0735 ;DOI: 10.1007/s10693-022-00392-1

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13
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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14
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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15
Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms
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Article
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Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms

Zeitschrift für Betriebswirtschaft, 2023-11, Vol.93 (9), p.1591-1628 [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: 0044-2372 ;EISSN: 1861-8928 ;DOI: 10.1007/s11573-023-01136-w

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16
Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models
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Article
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Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models

Zeitschrift für Betriebswirtschaft, 2023-11, Vol.93 (9), p.1661-1690 [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: 0044-2372 ;EISSN: 1861-8928 ;DOI: 10.1007/s11573-022-01130-8

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17
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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18
The ICFR process: Perspectives of accounting executives at large public companies
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Article
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The ICFR process: Perspectives of accounting executives at large public companies

Contemporary accounting research, 2023-09, Vol.40 (3), p.1671-1703 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12859

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19
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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20
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States
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Article
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Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States

Review of accounting studies, 2023-06, Vol.28 (2), p.1035-1073 [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/s11142-021-09663-z

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