Similar Search Results

Rechnungslegung, Globalisierung und Kapitalkosten

Ewert, Ralf - In: Integration der Unternehmensrechnung : Harmonisierung - …, (pp. 39-46). 1999

Persistent link: https://www.econbiz.de/10001452553

The effect of audit committee characteristics on financial restatements in Malaysia

Wan Masliza Wan Mohammad; Shaista Wasiuzzaman; Seyed … - In: Journal of Asia Pacific business 19 (2018) 1, pp. 4-22

Persistent link: https://www.econbiz.de/10011848429

Some recent advances in the theory of financial reporting and disclosures

Dye, Ronald A. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 39-54

Persistent link: https://www.econbiz.de/10011745907

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments

Kelton, Andrea Seaton; Montague, Norma R. - In: Accounting, organizations and society : an … 65 (2018), pp. 44-55

Persistent link: https://www.econbiz.de/10011821099

The quality of financial reporting in China : an examination from an accounting restatement perspective

Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous...

Persistent link: https://www.econbiz.de/10011823764

The impact of financial statement disclosure on conservatism in financial reporting : evidence from Vietnam

Tuan Bach Le - In: International journal of economics and financial issues … 6 (2016) 6, pp. 158-161

Persistent link: https://www.econbiz.de/10011782515

Impact of Modarabah dealer by effort value accounting on Islamic bank financial statements

Nazal, Abdullah Ibrahim; Al-Fasfus, Fuad - In: International journal of economics and finance 9 (2017) 12, pp. 229-235

Persistent link: https://www.econbiz.de/10011783823

Can XBRL detailed tagging of footnotes improve financial analysts' information environment?

Felo, Andrew J.; Kim, Joung W.; Lim, Jee Hae - In: International journal of accounting information systems 28 (2018), pp. 45-58

Persistent link: https://www.econbiz.de/10011844840

Voluntary corporate social responsibility reporting and financial statement auditing in China

Carey, Peter; Liu, Li; Qu, Wen - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 244-262

Persistent link: https://www.econbiz.de/10011791452