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Results 1 - 20 of 4,196  for All Library Resources

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1
Delayed Expected Loss Recognition and the Risk Profile of Banks
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Article
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Delayed Expected Loss Recognition and the Risk Profile of Banks

Journal of accounting research, 2015-06, Vol.53 (3), p.511-553 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12079 ;CODEN: JACRBR

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2
Timely Loss Recognition Helps Nothing
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Timely Loss Recognition Helps Nothing

Sustainability, 2021-07, Vol.13 (14), p.7815 [Peer Reviewed Journal]

2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13147815

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3
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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Article
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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

Journal of accounting research, 2006-05, Vol.44 (2), p.207-242 [Peer Reviewed Journal]

Copyright 2006 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2006 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2006.00198.x ;CODEN: JACRBR

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4
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
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Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?

Journal of accounting research, 2012-03, Vol.50 (1), p.159-196 [Peer Reviewed Journal]

2012 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2011.00429.x ;CODEN: JACRBR

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5
CEO Compensation Risk and Timely Loss Recognition
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Article
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CEO Compensation Risk and Timely Loss Recognition

Journal of business finance & accounting, 2015-01, Vol.42 (1-2), p.204-236 [Peer Reviewed Journal]

2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jan-Feb 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12100

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6
Investor sentiment and timely loss recognition
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Article
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Investor sentiment and timely loss recognition

Review of accounting & finance, 2018-09, Vol.17 (3), p.383-404 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-07-2016-0104

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7
Timely loss recognition in Brazilian firms under corruption investigation
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Article
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Timely loss recognition in Brazilian firms under corruption investigation

Revista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.224-240 [Peer Reviewed Journal]

COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110570

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8
Determinants of goodwill impairment loss recognition
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Article
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Determinants of goodwill impairment loss recognition

Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.349-362 [Peer Reviewed Journal]

COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602010

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9
Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al
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Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al

Abacus (Sydney), 2016-03, Vol.52 (1), p.166-175 [Peer Reviewed Journal]

2016 Accounting Foundation, The University of Sydney ;ISSN: 0001-3072 ;EISSN: 1467-6281 ;DOI: 10.1111/abac.12063 ;CODEN: ABACAF

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10
Timely loss recognition and termination of unprofitable projects
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Article
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Timely loss recognition and termination of unprofitable projects

China journal of accounting research, 2015-09, Vol.8 (3), p.147-167 [Peer Reviewed Journal]

2015 ;ISSN: 1755-3091 ;EISSN: 2214-1421 ;DOI: 10.1016/j.cjar.2015.05.001

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11
The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange
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The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange

Journal of Economics, Business & Accountancy Ventura (Online), 2018-03, Vol.20 (3), p.375-383 [Peer Reviewed Journal]

ISSN: 2087-3735 ;EISSN: 2088-785X ;DOI: 10.14414/jebav.v20i3.1068

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12
Timely loss recognition and the value relevance of the Romanian listed companies considering the IFRS approach
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Article
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Timely loss recognition and the value relevance of the Romanian listed companies considering the IFRS approach

Accounting and management information systems, 2015-12, Vol.14 (4), p.732 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies Dec 2015 ;ISSN: 1843-8105 ;EISSN: 2559-6004

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13
Managerial Overconfidence and Accounting Conservatism
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Article
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Managerial Overconfidence and Accounting Conservatism

Journal of accounting research, 2013-03, Vol.51 (1), p.1-30 [Peer Reviewed Journal]

2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00467.x ;CODEN: JACRBR

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14
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
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Article
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence

Contemporary accounting research, 2013-12, Vol.30 (4), p.1344-1372 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01193.x

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15
TIMELY LOSS RECOGNITION, AGENCY COSTS AND THE CASH FLOW SENSITIVITY OF FIRM INVESTMENT
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Article
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TIMELY LOSS RECOGNITION, AGENCY COSTS AND THE CASH FLOW SENSITIVITY OF FIRM INVESTMENT

Academy of Accounting and Financial Studies journal, 2014-07, Vol.18 (3), p.45 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2014 ;ISSN: 1096-3685 ;EISSN: 1528-2635

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16
Bank Competition: Measurement, Decision-Making, and Risk-Taking
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Article
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Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of accounting research, 2016-06, Vol.54 (3), p.777-826 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12117 ;CODEN: JACRBR

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17
International Accounting Standards and Accounting Quality
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Article
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International Accounting Standards and Accounting Quality

Journal of accounting research, 2008-06, Vol.46 (3), p.467-498 [Peer Reviewed Journal]

Copyright 2008 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2008 The Institute of Professional Accounting, University of Chicago ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00287.x ;CODEN: JACRBR

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18
Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: Evidence from around the World
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Article
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Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: Evidence from around the World

Journal of Accounting, Auditing & Finance, 2009-04, Vol.24 (2), p.295-332 [Peer Reviewed Journal]

2009 SAGE Publications ;ISSN: 0148-558X ;EISSN: 2160-4061 ;DOI: 10.1177/0148558X0902400207

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19
The Changing Landscape of Accrual Accounting
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Article
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The Changing Landscape of Accrual Accounting

Journal of accounting research, 2016-03, Vol.54 (1), p.41-78 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12100 ;CODEN: JACRBR

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20
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
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Article
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]

2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144

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