Search Results - subject:"statement"

Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis

Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579

Persistent link: https://www.econbiz.de/10015332941

Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements

Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424

Persistent link: https://www.econbiz.de/10015164511

Financial statement comparability and expected default risk

Wang, Yushi; Feng, Yuan; Zhu, Zhangyao; Liu, Jia; Li, Yubin - 2024

Persistent link: https://www.econbiz.de/10015147828

Audit partner style and financial statement comparability : new evidence from the US market

Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790

Persistent link: https://www.econbiz.de/10015130345

Financial reporting for cryptocurrency

Luo, Mei; Yu, Shuangchen - In: Review of accounting studies 29 (2024) 2, pp. 1707-1740

Persistent link: https://www.econbiz.de/10015133632

A systematic literature review of the challenges of adopting and implementing IFRS for SMEs in South Africa

Segotso, Tlotlo; Mvunabandi, Jean Damascene; Phesa, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 131-147

Persistent link: https://www.econbiz.de/10015085200

Identification of fraudulent financial statements through a multi-label classification approach

Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10015099035

Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud

Gepp, Adrian; Kumar, Kuldeep; Bhattacharya, Sukanto - In: Accounting and finance 64 (2024) 2, pp. 1569-1588

Persistent link: https://www.econbiz.de/10015164424

Political connections and readability of financial statements : evidence from China

He, Kang; Chen, Wanyi; Zhang, Liguang; Zhou, Yankun - In: Revista de Contabilidad 27 (2024) 1, pp. 30-48

Persistent link: https://www.econbiz.de/10015396092

Do investors care about auditor assignments? : evidence from last-minute changes to signing auditors

Wang, Yangyang; Xie, Yiqun; Yan, Huanmin; Zhang, Rui - In: China journal of accounting research : CJAR 17 (2024) 1, pp. 1-25

Against the background of China's strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that...

Persistent link: https://www.econbiz.de/10014518676