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Rounding phenomenon in reported earnings and revenues : evidence from Japan

He, Daoping; Guan, Liming - In: International journal of accounting and information … 22 (2014) 1, pp. 68-79

Persistent link: https://www.econbiz.de/10010337770

Misclassifying cash flows from operations : intentional or not?

Lightstone, Karen; Wilcox, Karrilyn; Beaubien, Louis - In: International journal of accounting and information … 22 (2014) 1, pp. 18-32

Persistent link: https://www.econbiz.de/10010337773

On the political economy of complexity

Nitsan, Shemuʾel; Proḳatsʹyah, Uriʾel; Tzur, Joseph - 2013

A substantial number of regulatory frameworks are commonly viewed by impartial observers as inordinately complex. Is there an explanation for this phenomenon? Employing a partial equilibrium model, this paper approaches the problem of complexity from a political-economy vantage point. It...

Persistent link: https://www.econbiz.de/10010223356

Calculating failure : the making of a calculative infrastructure for forgiving and forecasting failure

Kurunmäki, Liisa; Miller, Peter - In: Business history 55 (2013) 7, pp. 1100-1118

Persistent link: https://www.econbiz.de/10010225074

"Irish property should pay for Irish poverty" : accounting for the poor in pre-famine Ireland

Ó hÓgartaigh, Ciarán; Ó hOgartaigh, Margaret; Tyson, Tom - In: Accounting history review 22 (2012) 3, pp. 227-248

Persistent link: https://www.econbiz.de/10010190650

Quantifying and accounting for environmental costs by the avoidance cost's method : the case of a Tunisian firm

Tijani, Amara; Hamadi, Fakhfakh - In: Inventi impact: microfinance & banking (2013) 3, pp. 144-157

Persistent link: https://www.econbiz.de/10010193179

Dysfunctional auditing behaviour : empirical evidence on auditors' behaviour in Macau

Yuen, Desmond C. Y.; Law, Philip K. F.; Lu, Chan; Guan, … - In: International journal of accounting and information … 21 (2013) 3, pp. 209-226

Persistent link: https://www.econbiz.de/10009789728

The value relevance of earnings levels in the return-earnings relation

Cheng, C. S. Agnes; Lee, Bong-soo; Yang, Simon - In: International journal of accounting and information … 21 (2013) 4, pp. 260-284

Persistent link: https://www.econbiz.de/10010207695

"Impression management" in Chinese corporations : a study of chairperson's statement from the most and least profitable Chinese companies

Cen, Zilan; Cai, Rongchang - In: Asia Pacific business review 19 (2013) 4, pp. 490-505

Persistent link: https://www.econbiz.de/10010208531

Impact of mentoring on organizational commitment and job satisfaction of accounting-finance academicians employed in Turkey

Çetin, Ayse Tansel; Kizil, Cevdet; Zengin, Halil Ibrahim - In: Emerging markets journal : Emaj 3 (2013) 2, pp. 1-28

Persistent link: https://www.econbiz.de/10010243062

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