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Jahresabschluss
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The accounting review : a publication of the American Accounting Association
37
Accounting horizons : a quarterly publication of the American Accounting Association
35
Journal of accounting and public policy
30
Journal of accounting research
29
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
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11
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ECONIS (ZBW)
2,381
USB Cologne (EcoSocSci)
35
EconStor
6
USB Cologne (business full texts)
4
OLC EcoSci
3
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151
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:
152
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:
153
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:
154
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:
155
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:
156
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:
157
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:
158
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:
159
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:
160
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:
161
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:
162
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:
163
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:
164
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:
165
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:
166
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:
167
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:
168
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:
169
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:
170
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:
171
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:
172
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:
173
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:
174
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:
175
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:
176
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:
177
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:
178
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:
179
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:
180
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:
181
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:
182
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:
183
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:
184
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:
185
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:
186
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:
187
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:
188
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:
189
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:
190
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:
191
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
Saved in:
192
Networks and financial reporting
Saccon, Chiara
- In:
New Perspectives in Network Studies : A …
,
(pp. 91-102)
.
2023
Persistent link: https://www.econbiz.de/10014282038
Saved in:
193
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
Saved in:
194
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
Saved in:
195
Corporate culture and financial statement comparability
Afzali, Mansoor
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014285157
Saved in:
196
Does financial statement comparability facilitate sec oversight?
Nam, Jonathan Sangwook
;
Thompson, Rachel A.
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
2
,
pp. 1315-1349
Persistent link: https://www.econbiz.de/10014289249
Saved in:
197
Factors Influencing Information Disclosure inthe Interim Financial Statements of Listed Companies in Philippines and Vietnam A Quantitative Comparison and Policy Implications
Huu Cuong, Nguyen
;
Nhu Thien, Han
-
2023
This study measures and compares the level of interim financial reporting disclosure of listed companies in the Philippines and Vietnam. The research results reveal that the level of information disclosure in the interim financial statements of listed companies in the Philippines is higher than...
Persistent link: https://www.econbiz.de/10014265427
Saved in:
198
Does financial statement comparability mitigate corporate frauds in an emerging market? : evidence from China
Jiu, Lili
;
Hu, Shiyang
;
Liu, Yuanyuan
- In:
Asia-Pacific journal of accounting & economics : …
30
(
2023
)
2
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pp. 391-408
Persistent link: https://www.econbiz.de/10014266883
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199
Financial statement comparability and corporate tax strategy
Hong, Hyun A.
;
Ryou, Ji Woo
;
Srivastava, Anup
- In:
The European accounting review
32
(
2023
)
1
,
pp. 85-112
Persistent link: https://www.econbiz.de/10014299229
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200
International earnings announcements : tone, forward-looking statements, and informativeness
Henry, Elaine
;
Thewissen, James
;
Torsin, Wouter
- In:
The European accounting review
32
(
2023
)
2
,
pp. 275-309
Persistent link: https://www.econbiz.de/10014299260
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