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Year of publication
Subject
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Jahresabschluss 5,005 Financial statement 4,142 Deutschland 1,707 Germany 1,501 IFRS 1,373 USA 967 United States 946 Bilanzanalyse 599 Rechnungswesen 597 Accounting 565 Bilanzierungsgrundsätze 525 Accounting standards 515 Financial statement analysis 509 Bilanzrecht 465 Accounting law 428 Reporting 414 Berichtswesen 413 Rechnungslegung 410 Bilanzierung 384 Corporate disclosure 369 Unternehmenspublizität 369 Balancing accounts 366 Bilanzpolitik 336 Wirtschaftsprüfung 325 Financial audit 307 International Financial Reporting Standards 303 Bilanz 302 Accounting policy 294 Theorie 269 Theory 269 Welt 237 World 237 Jahresabschlussprüfung 215 Handelsrecht 199 Informationswert 199 SME 199 KMU 198 Information value 192 Konzernabschluss 192 Buchführung 191
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Online availability
All
Free 616 Undetermined 455
Type of publication
All
Book / Working Paper 2,568 Article 2,265 Journal 228 Other 1
Type of publication (narrower categories)
All
Article in journal 1,777 Aufsatz in Zeitschrift 1,777 Hochschulschrift 501 Aufsatz im Buch 461 Book section 461 Lehrbuch 430 Thesis 392 Graue Literatur 221 Non-commercial literature 221 Dissertation u.a. Prüfungsschriften 135 Collection of articles of several authors 132 Sammelwerk 132 Bibliografie enthalten 110 Bibliography included 110 Arbeitspapier 93 Working Paper 93 Aufsatzsammlung 79 Handbook 60 Handbuch 60 Case study 52 Fallstudie 52 Ratgeber 47 Guidebook 45 Aufgabensammlung 41 Konferenzschrift 41 Glossar enthalten 39 Glossary included 39 Mehrbändiges Werk 36 Multi-volume publication 36 Kommentar 34 Statistik 32 Conference proceedings 31 Amtsdruckschrift 30 Government document 30 Festschrift 29 Gesetz 25 Law 25 Bibliografie 22 Conference paper 17 Konferenzbeitrag 17
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Language
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German 2,747 English 2,138 Undetermined 150 Polish 20 French 10 Spanish 7 Italian 4 Dutch 3 Danish 2 Russian 2 Slovenian 2 Serbian 2 Czech 1 Indonesian 1 Icelandic 1 Korean 1 Swedish 1
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Author
All
Baetge, Jörg 47 Küting, Karlheinz 45 Kirsch, Hanno 39 Buchholz, Rainer 37 Schildbach, Thomas 36 Müller, Stefan 31 Coenenberg, Adolf Gerhard 28 Wagenhofer, Alfred 28 Haller, Axel 23 Zwirner, Christian 23 Zülch, Henning 23 Döring, Ulrich 20 Ballwieser, Wolfgang 19 Hoffmann, Wolf-Dieter 19 Lüdenbach, Norbert 19 Pellens, Bernhard 19 Buchner, Robert 18 Kirsch, Hans-Jürgen 18 Kußmaul, Heinz 18 Weber, Claus-Peter 18 Meyer, Claus 17 Brösel, Gerrit 16 Gassen, Joachim 15 Gräfer, Horst 15 Henselmann, Klaus 15 Philipps, Holger 15 Tanski, Joachim S. 15 Thiele, Stefan 15 Böcking, Hans-Joachim 14 Denk, Christoph 14 Leibfried, Peter 14 Theile, Carsten 14 Bähr, Gottfried 13 Fischer-Winkelmann, Wolf F. 13 Freidank, Carl-Christian 13 Heesen, Bernd 13 Mindermann, Torsten 13 Petersen, Karl 13 Schultze, Wolfgang 13 Heyd, Reinhard 12
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Institution
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Springer Fachmedien Wiesbaden 16 Deutschland <Bundesrepublik> / Statistisches Bundesamt 13 World Bank 12 NWB Verlag 11 Erich-Schmidt-Verlag <Berlin> 10 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 10 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 8 Banca d'Italia 6 Haufe-Lexware GmbH & Co. KG 6 Institut der Wirtschaftsprüfer in Deutschland 6 International Monetary Fund (IMF) 6 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 6 Helmut-Schmidt-Universität 5 Institute of Chartered Accountants in England and Wales 5 Malayalam Plantations 5 American Institute of Certified Public Accountants 4 Deutsche Bundesbank 4 Deutschland 4 Deutschland / Bundesministerium der Justiz 4 Deutschland / Statistisches Bundesamt 4 Deutschland <Bundesrepublik> 4 International Monetary Fund 4 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 4 Ulmer Forum für Wirtschaftswissenschaften 4 Verlag Franz Vahlen 4 Banco de España / Central de Balances 3 Centre for Business Performance <London> 3 EIB Group 3 International Accounting Standards Board 3 Schmalenbach-Gesellschaft für Betriebswirtschaft 3 Treuarbeit-Aktiengesellschaft <Frankfurt am Main> 3 Treuarbeit-Aktiengesellschaft <Frankfurt, Main> 3 USA / General Accounting Office 3 Verlag Dr. Kovač 3 Wiley-VCH 3 Zinc Corporation <London> 3 AMACOM 2 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 2 Banco de Portugal 2 Berlin 2
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 96 WPg : Kompetenz schafft Vertrauen 60 IRZ : Zeitschrift für internationale Rechnungslegung 51 Europäische Hochschulschriften / 5 45 Der Betrieb 44 The accounting review : a publication of the American Accounting Association 37 Accounting horizons : a quarterly publication of the American Accounting Association 35 Lehrbuch 34 Betriebswirtschaftliche Forschung und Praxis : BFuP 33 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 33 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 31 Betriebs-Berater : BB 30 Journal of accounting and public policy 30 NWB Studium Betriebswirtschaft 24 Journal of accounting research 23 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 21 Gabler Edition Wissenschaft 20 Auditing : a journal of practice & theory 19 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 19 Jahrbuch für Controlling und Rechnungswesen 18 RWZ aktuell : Recht & Rechnungswesen 18 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 17 Journal of accounting & economics 17 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 17 Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster 17 Journal of international accounting auditing & taxation 15 Managerial auditing journal 15 Parliamentary paper / the Parliament of the Commonwealth of Australia 15 The journal of corporate accounting & finance 15 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 15 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 14 European accounting review 14 International journal of accounting information systems 14 PiR 14 Review of accounting studies 14 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 13 Research in accounting regulation 13 Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften 13 Advances in accounting : a research annual 12 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 12
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Source
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ECONIS (ZBW) 4,498 USB Cologne (EcoSocSci) 524 RePEc 32 EconStor 5 BASE 3
Showing 1 - 50 of 5,062
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Stock reaction to the implementation of Extensible Business Reporting Language
Junus, Onong; Irwanto, Andry - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 675-685
Persistent link: https://ebtypo.dmz1.zbw/10012692430
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Do CEO characteristics impact a company's earnings quality?
Čerkasova, Viktorija; Markina, Valeria - In: Montenegrin journal of economics 17 (2021) 2, pp. 207-225
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The role of financial situation in the relationship between environmental initiatives and competitive priorities of production companies in Poland
Fura, Barbara - In: Risks : open access journal 10 (2022) 3, pp. 1-13
The paper aims to determine the role of the financial situation of production companies in the relationship between their environmental initiatives and their factors of competitiveness. The paper takes advantage of primary and secondary statistical data. The former were gathered using the...
Persistent link: https://ebtypo.dmz1.zbw/10013093140
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The role of financial situation in the relationship between environmental initiatives and competitive priorities of production companies in Poland
Fura, Barbara - In: Risks 10 (2022) 3, pp. 1-13
The paper aims to determine the role of the financial situation of production companies in the relationship between their environmental initiatives and their factors of competitiveness. The paper takes advantage of primary and secondary statistical data. The former were gathered using the...
Persistent link: https://ebtypo.dmz1.zbw/10013200942
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Detecting and analyzing fraudulent patterns of financial statement for open innovation using discretization and association rule mining
Sawangarreerak, Siriporn; Thanathamathee, Putthiporn - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 2, pp. 1-20
Identifying fraudulent financial statements is important in open innovation to help users analyze financial statements and make investment decisions. It also helps users be aware of the occurrence of fraud in financial statements by considering the associated pattern. This study aimed to find...
Persistent link: https://ebtypo.dmz1.zbw/10012620636
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Accounting policies in corporate governance practice and their impact on the financial position and business performance of company
Raičević, Jelena; Filipov, Jelena - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 12 (2021) 2, pp. 67-74
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Profitability analysis of audit firms : evidence from the Republic of Serbia
Mijić, Kristina; Rađo, Dijana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 267-276
This paper aims to provide an analysis of the profitability of audit firms in the Republic of Serbia during the period 2016-2018. The analysis is based on the data collected from the financial statements from all audit firms registered in the Republic of Serbia. The profitability analysis...
Persistent link: https://ebtypo.dmz1.zbw/10013170488
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Corporate reporting in the time of COVID-19 : analysis of information disclosed by selected companies listed on the Warsaw Stock Exchange
Wacławik, Bogusław - In: European research studies 24 (2021) 1, pp. 386-402
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Disclosure practices of information in the field of financial instruments : evidence from Polish companies listed in the Warsaw Stock Exchange
Judkowiak, Agnieszka - In: European research studies 24 (2021) 1, pp. 468-493
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Accounting narratives and disclosures in reporting the case of letters from the management board presidents of selected companies in the light of narrative economics
Bąk, Melania - In: Ekonomia i prawo 20 (2021) 2, pp. 213-238
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of...
Persistent link: https://ebtypo.dmz1.zbw/10012434484
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The effect of audit committee characteristics and auditor changes on financial restatement in Iran
Salehi, Mahdi; Mokhtarzadeh, Mahdi; Adibian, Mohammad Sadegh - In: Revista de métodos cuantitativos para la economía y … 31 (2021), pp. 397-416
The present study aims to realize and become more familiar with the impact and the functions of audit committee and its characteristics, including the expertise and independence of members, related experiences, and change of auditor on the quality of financial reporting in companies listed on...
Persistent link: https://ebtypo.dmz1.zbw/10012522552
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Reporting technologies and textual readability : evidence from the XBRL mandate
Li, Xitong; Zhu, Hongwei; Zuo, Luo - 2021
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks : open access journal 9 (2021) 5, pp. 1-31
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...
Persistent link: https://ebtypo.dmz1.zbw/10012508821
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Accounting compliance : an institutional approach to ensure the quality of accounting information of the enterprise
Syrtseva, Svitlana; Cheban, Yuliia - In: Baltic Journal of Economic Studies 7 (2021) 2, pp. 210-218
Persistent link: https://ebtypo.dmz1.zbw/10012587100
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XBRL adoption and capital market information efficiency
Ruan, Lei; Liu, Heng; Tsai, Sang-Bing - In: Journal of global information management 29 (2021) 6, pp. 1-18
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Financial statements as the basis for the systematics of risks in the accounting area
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14
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Measuring the quality of financial statements after the conversion to IFRS : case of Poland
Piechocka-Kaluzna, Agnieszka - In: Journal of financial studies & research : JFSR 2021 (2021), pp. 1-26
Persistent link: https://ebtypo.dmz1.zbw/10012616866
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Accounting treatment analysis of agricultural activities in presenting financial statements based on PSAK 69 IN PT IJ
Maurits, Fathi; Hernawati, Erna; Wijaya, Satria Yudhia - In: International Journal of Research in Business and … 10 (2021) 4, pp. 255-263
Persistent link: https://ebtypo.dmz1.zbw/10012598434
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Detecting and analyzing fraudulent patterns of financial statement for open innovation using discretization and association rule mining
Sawangarreerak, Siriporn; Thanathamathee, Putthiporn - In: Journal of open innovation : technology, market, and … 7 (2021) 2, pp. 1-20
Identifying fraudulent financial statements is important in open innovation to help users analyze financial statements and make investment decisions. It also helps users be aware of the occurrence of fraud in financial statements by considering the associated pattern. This study aimed to find...
Persistent link: https://ebtypo.dmz1.zbw/10012601049
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012795250
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Forward-looking disclosures in integrated reporting : evidence from Poland
Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981
Persistent link: https://ebtypo.dmz1.zbw/10012806243
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How do bank lenders use borrowers' financial statements? : evidence from a survey of Japanese banks
Kochiyama, Takuma; Nakamura, Ryosuke; Shuto, Akinobu - 2021 - First Draft: October 22, 2021
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Accounting policies in the function of quality assessment of financial statements
Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373
Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...
Persistent link: https://ebtypo.dmz1.zbw/10012888111
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Tenure audit effect on timeliness of financial statement publication with industry specialist auditors as moderating
Irvanitha, Anindya Saputri; Subroto, Bambang; Baridwan, Zaki - In: International Journal of Research in Business and … 10 (2021) 8, pp. 327-337
Persistent link: https://ebtypo.dmz1.zbw/10012803152
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Determinants of firm's innovation : increasing the transparency of financial statements
Zadorozhnyi, Zenovii-Mykhaylo; Ometsinska, Iryna; … - In: Marketing i menedžment innovacij : m&mi (2021) 2, pp. 74-86
Persistent link: https://ebtypo.dmz1.zbw/10013161777
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Central Balance Sheet Office
Banque Nationale de Belgique - Brüssel
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Financial statements analysis of companies (non-financial) listed at Pakistan Stock Exchange : (...)
State Bank of Pakistan / Statistics and Data Warehouse … - Karachi : The Director, Statistics and Data Warehouse … - 2015/2020-
Persistent link: https://ebtypo.dmz1.zbw/10013174203
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks 9 (2021) 5, pp. 1-31
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...
Persistent link: https://ebtypo.dmz1.zbw/10013200753
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Impact of accounting information on financial statements to the stock price of the energy enterprises listed on Vietnam's stock market
Dang Ngoc Hung; Hoang Thi Viet Ha; Dang Thai Binh - In: International Journal of Energy Economics and Policy : IJEEP 8 (2018) 2, pp. 1-6
Persistent link: https://ebtypo.dmz1.zbw/10011848264
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SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS
CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020
Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...
Persistent link: https://ebtypo.dmz1.zbw/10012244706
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Global Accounting Standards, Financial Statement Comparability, and the Cost of Capital
Huang, Yong - 2020
This paper studies how financial statement comparability affects the cost of capital and investor welfare. We show that the cost of capital decreases with comparability if and only if the quality of accounting standards is sufficiently high, thus supporting the relative importance of...
Persistent link: https://ebtypo.dmz1.zbw/10012846301
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Spillover Effects of Clients’ Tax Enforcement on Financial Statement Auditors : Evidence from a Discontinuity Design
Chow, Travis - 2020
We examine the impact of clients' tax enforcement on financial statement auditors. In a regression discontinuity design, we exploit the firm-registration-date-based application of a new rule that assigns firms to two different tax enforcement regimes. Our analysis implies that auditors exert...
Persistent link: https://ebtypo.dmz1.zbw/10012846778
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Audit Committee Gender Diversity and Financial Reporting : Evidence From Restatements
Oradi, Javad - 2020
Purpose – The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.Design/methodology/approach – Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to...
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Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
King, Zach - 2020
This study examines if financial reporting for income tax expense affects the timeliness of goodwill impairments. Goodwill impairments are an important signal of expected future cash flows, yet their timing is subject to managers' discretion. U.S. GAAP requires that firms test all goodwill for...
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Does Financial Statement Comparability Facilitate SEC Oversight?
Nam, Jonathan - 2020
This study examines the impact of cross-firm financial statement comparability on theregulatory oversight of financial reporting quality. Consistent with the notion that cross-firmcomparable accounting systems enhance the regulators' ability to evaluate financial reportingquality, we find that...
Persistent link: https://ebtypo.dmz1.zbw/10012848514
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Disclosure of Financial Statement Line Items and Insider Trading Around Earnings Announcements
Roh, Yongoh - 2020
This paper examines the relation between voluntary disclosure of financial statement line items accompanying, and insider trading around, quarterly earnings announcements. We find that investors' reaction to positive earnings news is temporarily heightened by financial statement line items...
Persistent link: https://ebtypo.dmz1.zbw/10012849645
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Failing Faithful Representations of Financial Statements : Issues in Reporting Financial Instruments
Abdel-Khalik, A. Rashad - 2020
Available at SSRN: "https://ssrn.com/abstract=3357733" https://ssrn.com/abstract=3357733Both the International Financial Reporting Standards (IFRSs) and the codified accounting standards (ASC) for the US GAAP categorize hedging relationships as falling into several buckets. The two buckets of...
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Tax Avoidance and Financial Statement Readability
Nguyen, Justin Hung - 2020
This paper examines whether managers of firms that engage in high levels of tax avoidance (TA) strategically reduce their financial statement readability (FSR) to mitigate the risk of exposing their TA strategies. On average, results are inconclusive, but mainly hold in the sample of firms with...
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Financial Statement Analyses of Netflix
Ahmed, Hazim Mohamed - 2020
This paper discusses and analyses Netflix's financial performance over the past 4 years between 2016 and 2019, with the use of financial ratios. Netflix is well known to many as a major streaming platform and the company that changed traditional DVD players as the main source for movies and TV...
Persistent link: https://ebtypo.dmz1.zbw/10012828709
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Financial Statement Analyses of Apple
Al Kibaida, Osama - 2020
In this project, I will present the financial statement analysis of Apple Company. The ratios of Apple can help us to understand the status of the company. We evaluate the current status of Apple's liquidity using the current ratio, the liquidity ratio, and, the cash ratio. We have also analyzed...
Persistent link: https://ebtypo.dmz1.zbw/10012828713
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Impact of Convergence with IFRS on Selected Pharmaceuticals Companies in India
Selvam, Murugesan - 2020
This research paper proposes to analyse the impact of International Financial Reporting Standards (IFRS), on pharmaceutical companies. A graphical representation of its impact on the key performance indicators, after converging with IFRS, is presented in this paper. This study compared the...
Persistent link: https://ebtypo.dmz1.zbw/10012829556
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The Spillover Effects of Restatement Tone for Industry Investment
Durnev, Art - 2020
This study explores the spillover effects of the tone of restatement press releases for the investments of rival firms. Our results show that changes in rivals' investments after a restatement are significantly positively associated with the tone of restatement press releases, and that this...
Persistent link: https://ebtypo.dmz1.zbw/10012829977
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The precondition of benefits from IFRS adoption : financial statement comparability
Jung, Do Jin; Hur, Ji An; Jung, A. Reum - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 255-265
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Religiosity, accounting expertise, and audit report lag : empirical evidence from the individual level
Al-Ebel, Abood; Baatwah, Saeed Rabea; Mahfoudh Abdul … - In: Cogent business & management 7 (2020) 1, pp. 1-29
Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief...
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Haushalts- und Vermögensrechnung von Berlin für das Haushaltsjahr ...
Berlin - Berlin : [Verlag nicht ermittelbar] - 2018-
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...
Persistent link: https://ebtypo.dmz1.zbw/10012221919
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IFRS adoption, corporate governance and timeliness of financial reports among Nigerian listed firms
Ologun, Olubunmi Veronica; Isenmila, Patience Amechi; … - In: Accounting and taxation review : A&TR 4 (2020) 2, pp. 33-56
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Detection models for unintentional financial restatements
Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...
Persistent link: https://ebtypo.dmz1.zbw/10012176183
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Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock Exchange
Farhangdoust, Shayan; Sayadi, Lida - In: Asian journal of accounting research 5 (2020) 1, pp. 147-173
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