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Financial restatements by Canadian firms cross-listed and not cross-listed in the US
Kryzanowski, Lawrence; Zhang, Ying - In: Journal of multinational financial management 23 (2013) 1/2, pp. 74-96
Persistent link: https://www.econbiz.de/10009728493
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Determination of accounting manipulations in the financial statements using accrual based investment ratios
Gabrić, Dragan - In: Economic review : journal of economics & business 16 (2018) 1, pp. 71-81
The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...
Persistent link: https://www.econbiz.de/10012012596
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Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province
Maimunah, Mutiara; Kadir, Syamsurijal Abdul; Bastian, Indra - In: International journal of economics and financial issues … 8 (2018) 6, pp. 119-123
Persistent link: https://www.econbiz.de/10011996007
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The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees
Dhaliwal, Dan S.; Naiker, Vic; Navissi, Farshid - In: Contemporary accounting research : a journal of the … 27 (2010) 3, pp. 787-827
Persistent link: https://www.econbiz.de/10008668880
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Audit quality and accrual persistence : evidence from the pre- and post-Sarbanes-Oxley periods
Chambers, Dennis; Payne, Jeff - In: Managerial auditing journal 26 (2011) 5, pp. 437-456
Persistent link: https://www.econbiz.de/10009236304
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The problem of management bias in accounting estimates : an investor perspective on root causes and solutions
Selling, Thomas I.; Nordlund, Bo - In: Business horizons 58 (2015) 5, pp. 501-508
Persistent link: https://www.econbiz.de/10011349259
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Audits of complex estimates as verification of management numbers : how institutional pressures shape practice
Griffith, Emily E.; Hammersley, Jacqueline S.; Kadous, … - In: Contemporary accounting research : a journal of the … 32 (2015) 3, pp. 833-863
Persistent link: https://www.econbiz.de/10011398587
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Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
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Online availability and accessibility of local government financial statements : is the public interest being served?
Vermeer, Beth Y.; Styles, Alan K. - In: Accounting and the public interest 19 (2019) 1, pp. 57-82
Persistent link: https://www.econbiz.de/10012200146