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Influential factors on analytical methods in external audit

Khansalar, Ehsan; Dasht-Bayaz, Mahmoud Lari; Zarei, Javad - In: International journal of economics and finance 7 (2015) 11, pp. 76-83

Persistent link: https://www.econbiz.de/10011401200

Share price formation, market exuberance and financial stability under alternative accounting regimes

Biondi, Yuri; Giannoccolo, Pierpaolo - In: Journal of economic interaction and coordination : JEIC 10 (2015) 2, pp. 333-362

Persistent link: https://www.econbiz.de/10011378869

Accounting information and cost of capital : a theoretical approach

Apergēs, Nikolaos; Artikis, George P.; Eleftheriou, Sofia - In: Modern economy 2 (2011) 4, pp. 589-596

Persistent link: https://www.econbiz.de/10009620659

Accounting information as a facilitator of inter-generational transfer in family business : the case of Andalusian business family

Fernández-Roca, Francisco Javier; López-Manjón, Jesús D. - In: Investigaciones de historia económica 14 (2018) 1, pp. 23-30

Persistent link: https://www.econbiz.de/10011970902

Valuation-based accounting research : predominance of the clean surplus valuation model

Djaballah, Abderrahmane - In: International journal of economics and financial issues … 9 (2019) 2, pp. 265-272

Persistent link: https://www.econbiz.de/10012149434

Relevance versus reliability of accounting information with unlimited and limited commitment

Schöndube-Pirchegger, Barbara; Schöndube, Jens Robert - In: Business research 10 (2017) 2, pp. 189-213

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems. One emphasizes relevance, the other reliability. Both systems produce identical inter-temporally correlated signals. The relevant system reports an accounting signal in the...

Persistent link: https://www.econbiz.de/10011814669