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Journal of accounting & economics
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Advances in accounting : a research annual
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ECONIS (ZBW)
4,499
RePEc
95
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151
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151
Financial statement similarity
Brown, Stephen V.
;
Ma, Guang
;
Tucker, Jennifer Wu
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2577-2615
Persistent link: https://www.econbiz.de/10014443114
Saved in:
152
The formulation of financial statements : a proposal for change
Gamble, George O.
;
Tollerson, Cynthia D.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
4
,
pp. 51-65
Persistent link: https://www.econbiz.de/10014446157
Saved in:
153
No rose without a thorn : corporate teamwork culture and financial statement misconduct
Liu, Chenyong
;
Ryan, David
;
Lin, Guoyu
;
Xu, Chunhao
- In:
Journal of behavioral and experimental finance
37
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014456406
Saved in:
154
Do public account financial statements matter? : evidence from Japanese municipalities
Bessho, Shun-ichiro
;
Hirota, Haruaki
- In:
European journal of political economy
78
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014457381
Saved in:
155
Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
Bilal
;
Komal, Bushra
;
Ezeani, Ernest
;
Usman, Muhammad
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014458946
Saved in:
156
How FinTech improves financial reporting quality? : evidence from earnings management
Wen, Huiyu
;
Fang, Jincheng
;
Gao, Haoyu
- In:
Economic modelling
126
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014462521
Saved in:
157
CFO gender and financial statement comparability
Wang, Fangjun
;
Zhang, Zhichao
;
Ho, Lin Chin Jennifer
; …
- In:
Pacific-Basin finance journal
80
(
2023
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014463337
Saved in:
158
IFRS for SMEs adoption, corporate governance, and quality of financial statements : evidence from Dominican Republic and El Salvador
Sassi, Nesrine
;
Damak Ayadi, Salma
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
5
,
pp. 922-946
Persistent link: https://www.econbiz.de/10014427723
Saved in:
159
All my rowdy friends : the effect of Super Bowl hosting on audit and financial reporting timeliness
Crook, Matthew D.
;
Lambert, Tamara A.
;
Walkup, Brian R.
; …
- In:
Managerial auditing journal
38
(
2023
)
7
,
pp. 1162-1186
Persistent link: https://www.econbiz.de/10014429704
Saved in:
160
Do firms mimic industry leaders' accounting? : evidence from financial statement comparability
De Franco, Gus
;
Hou, Yu
;
Ma, Mark
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 125-148
Persistent link: https://www.econbiz.de/10014390392
Saved in:
161
Financial reporting quality and myopic investments : theory and evidence
Geng, Heng
;
Zhang, Cheng
;
Zhou, Frank S.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 223-251
Persistent link: https://www.econbiz.de/10014390399
Saved in:
162
A measure of financial statement benchmarking
Hoitash, Rani
;
Hoitash, Udi
;
Kurt, Ahmet C.
;
Verdi, …
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 253-281
Persistent link: https://www.econbiz.de/10014390400
Saved in:
163
Internal audit competency and financial reporting quality : evidence from linkedin human capital data
Renschler, Melissa E.
;
Ahn, Jaehan
;
Hoitash, Rani
; …
- In:
Auditing : a journal of practice & theory
42
(
2023
)
3
,
pp. 107-136
Persistent link: https://www.econbiz.de/10014370636
Saved in:
164
The effect of eXtensible business reporting language (XBRL) adoption on earnings management : empirical evidence from an emerging country
Frista
;
Utama, Sidharta
;
Siregar, Sylvia Veronica
- In:
Contemporary issues in financial economics : evidence …
,
(pp. 97-115)
.
2023
Persistent link: https://www.econbiz.de/10014391884
Saved in:
165
The relationship between corporate governance and financial reporting transparency
Salehi, Mahdi
;
Ajel, Raed Ammar
;
Zimon, Grzegorz
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
5
,
pp. 1049-1072
Persistent link: https://www.econbiz.de/10014504729
Saved in:
166
Analyse mittelständischer Kreditinstitute : externe Berichterstattung und Kennzahlensysteme mit Fallstudien
Christians, Uwe
-
2023
-
1. Auflage
Persistent link: https://www.econbiz.de/10012697732
Saved in:
167
Financial statement comparability and accounting fraud
Blanco, Belen
;
Dhole, Sandip
;
Gul, Ferdinand A.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
7/8
,
pp. 1166-1205
Persistent link: https://www.econbiz.de/10014362759
Saved in:
168
Financial reporting quality and wage differentials : evidence from worker-level data
Choi, Jung Ho
;
Gipper, Brandon
;
Malik, Sara
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1109-1158
Persistent link: https://www.econbiz.de/10014364642
Saved in:
169
Can financial technology reduce reporting lags?
Liu, Wu-Po
;
Wu, Shih-Bin
;
Shih, Kung-Hong
;
Chen, Ken Y.
; …
- In:
Review of Pacific Basin financial markets and policies …
26
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014365485
Saved in:
170
The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia
Pajković, Ivana
;
Redmayne, Nives Botica
;
Vašiček, Vesna
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 180-198
Persistent link: https://www.econbiz.de/10014487281
Saved in:
171
What shapes internet financial reporting in Africa? : exploring firm V country factors
Ramdhony, Dineshwar
;
Mooneeapen, Oren
;
Bakerally, Ajmal
- In:
Corporate resilience : risk, sustainability and future …
,
(pp. 151-172)
.
2023
Persistent link: https://www.econbiz.de/10014431246
Saved in:
172
CSR restatements : mischief or mistake?
Bachmann, Rebecca L.
;
Spiropoulos, Helen
- In:
Journal of management accounting research : JMAR
35
(
2023
)
3
,
pp. 21-50
Persistent link: https://www.econbiz.de/10014431571
Saved in:
173
Chief Financial Officer's educational background from reputable universities and financial reporting quality
Harymawan, Iman
;
Minanurohman, Adib
;
Nasih, Mohammad
; …
- In:
Journal of accounting & organizational change : JAOC
19
(
2023
)
4
,
pp. 566-587
Persistent link: https://www.econbiz.de/10014431889
Saved in:
174
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
175
Financial reporting and disclosure practices in China
Lu, Hai
;
Shin, Jee-Eun
;
Zhang, Mingyue
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433569
Saved in:
176
A practical guide to SEC financial reporting and disclosures for successful regulatory crowdfunding
Axelton, Zhuoli
;
Chandna, Vallari
- In:
Business horizons
66
(
2023
)
6
,
pp. 709-719
Persistent link: https://www.econbiz.de/10014433614
Saved in:
177
Financial statement comparability and the usefulness of earnings : some Canadian evidence
Farshadfar, Shadi
;
Samarbakhsh, Laleh
;
Jiang, Yige
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014434929
Saved in:
178
Management earnings forecast and financial statement complexity
Ishinagi, Yoshikazu
;
Shiiba, Atsushi
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-9
Persistent link: https://www.econbiz.de/10014485517
Saved in:
179
Nonprofit accounting conservatism
Altamuro, Jennifer L. M.
;
Harris, Erica E.
- In:
Journal of accounting and public policy
42
(
2023
)
5
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014468466
Saved in:
180
Cultural similarity of non-local independent directors and financial reporting quality
Zeng, Yanni
;
Liu, Mengna
;
Ding, Ashley
;
Xu, Rui
;
Zhang, Hao
- In:
International review of financial analysis
90
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014470379
Saved in:
181
The effects of female executives on financial statement comparability
Yan, Zehao
;
Zhang, Xianfeng
;
Liu, Suyi
- In:
Managerial and decision economics : MDE ; the …
44
(
2023
)
6
,
pp. 3500-3517
Persistent link: https://www.econbiz.de/10014340996
Saved in:
182
The effect of financial reporting quality on institutional ownership
Gopikumar V
;
Nair, Smitha
;
Sisodia, Gyanendra Singh
- In:
Applied economics letters
30
(
2023
)
15
,
pp. 2020-2023
Persistent link: https://www.econbiz.de/10014324858
Saved in:
183
Insights on management commentary in financial reports : the views of users, preparers and auditors
Redmayne, Nives Botica
;
Laswad, Fawzi
;
Ehalaiye, Dimu
; …
- In:
Meditari accountancy research
31
(
2023
)
4
,
pp. 817-840
Persistent link: https://www.econbiz.de/10014362594
Saved in:
184
Professional financial statement users' perceived value of carbon accounting disclosures and decision context
Coram, Paul
;
Potter, Brad
;
Soderstrom, Naomi Siegel
- In:
Meditari accountancy research
31
(
2023
)
4
,
pp. 887-911
Persistent link: https://www.econbiz.de/10014362597
Saved in:
185
Corporate social responsibility and financial reporting quality : evidence from US firms
Chulkov, Dmitriy
;
Wang, Xiaoqiong
- In:
Studies in economics and finance
40
(
2023
)
3
,
pp. 445-466
Persistent link: https://www.econbiz.de/10014252620
Saved in:
186
How do investors perceive audit report lag? : evidence from the cost of equity
Kalelkar, Rachana
;
Xu, Qiao
- In:
International journal of auditing : IJA
27
(
2023
)
2/3
,
pp. 69-90
Persistent link: https://www.econbiz.de/10014252821
Saved in:
187
Handelsrechtliche Rechnungslegung : Jahresabschluss und Lagebericht mit Beispielen, Übungsaufgaben sowie Lösungshinweisen
Schäfer, Sven
-
2023
-
2., aktualisierte Auflage
Persistent link: https://www.econbiz.de/10013186628
Saved in:
188
MD&A disclosure of critical accounting policies and financial reporting risk : evidence from restatements
Szerwo, Brandon
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
1
,
pp. 104-129
Persistent link: https://www.econbiz.de/10014233735
Saved in:
189
Banking practices and borrowing firms' financial reporting quality : evidence from bank cross-selling
Su, Barbara
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 201-236
Persistent link: https://www.econbiz.de/10014227334
Saved in:
190
Bilanzierung und Jahresabschluss in der Kommunalverwaltung : Grundsätze für das "Neue Kommunale Finanzmanagement" (NKF)
Fudalla, Mark
;
Tölle, Martin
;
Wöste, Christian
-
2023
-
5., neu bearbeitete Auflage
Persistent link: https://www.econbiz.de/10014227572
Saved in:
191
Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors
Nguyen Huu Cuong
- In:
Pacific accounting review
35
(
2023
)
2
,
pp. 218-248
Persistent link: https://www.econbiz.de/10014228997
Saved in:
192
Misreporting in financial statements in a centrally planned economy : the case of Czechoslovak state-owned enterprises in late socialism
Coufalová, Lucie
;
Mikula, Stepan
;
Žídek, Libor
- In:
Accounting history : journal of the Accounting History …
28
(
2023
)
1
,
pp. 170-191
Persistent link: https://www.econbiz.de/10014229908
Saved in:
193
Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE
Holtzblatt, Mark A.
;
Brands, Kristine M.
- In:
Issues in accounting education
38
(
2023
)
2
,
pp. 125-153
Persistent link: https://www.econbiz.de/10014313974
Saved in:
194
Does financial statement readability alleviate the informational disadvantage of foreign investors?
Arora, Somya
;
Chauhan, Yogesh Singh
- In:
Pacific accounting review
35
(
2023
)
3
,
pp. 432-450
Persistent link: https://www.econbiz.de/10014314514
Saved in:
195
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
Saved in:
196
Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena
;
Naresh G.
- In:
International journal of managerial and financial …
15
(
2023
)
3
,
pp. 255-281
Persistent link: https://www.econbiz.de/10014315610
Saved in:
197
IFRS adoption, firms’ investment efficiency and financial reporting quality : a new empirical assessment of moderating effects from Saudi listed firms
Alruwaili, Waleed S.
;
Ahmed, Abdullahi Dahir
;
Joshi, Mahesh
- In:
International journal of accounting and information …
31
(
2023
)
2
,
pp. 376-411
Persistent link: https://www.econbiz.de/10014316253
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198
Networks and financial reporting
Saccon, Chiara
- In:
New Perspectives in Network Studies : A …
,
(pp. 91-102)
.
2023
Persistent link: https://www.econbiz.de/10014282038
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199
Third-party auditor liability and financial restatements
Al-Hadi, Ahmed
;
Taylor, Grantley
;
Hasan, Mostafa Monzur
; …
- In:
The British accounting review : the journal of the …
55
(
2023
)
2
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014284668
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200
When it pays to be a friend : Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement
Boyle, Erik S.
;
Mintchik, Natalia
;
Warne, Rick C.
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014285156
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