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The effect of the private securities litigation reform act of 1995 on the cost of equity capital
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Quarterly journal of finance & accounting : QJFA 48 (2009) 2, pp. 85-106
Persistent link: https://www.econbiz.de/10003879132
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Essays on regulation, accounting and market competition
Guo, Qiang - 2014
Persistent link: https://www.econbiz.de/10010421552
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The explanatory factors of risk disclosure in the integrated reports of listed entities in Brazil
Albuquerque, Fábio de; Monteiro, Eveline; Albertina, Maria - In: Risks : open access journal 11 (2023) 6, pp. 1-28
The gaps observed in entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity...
Persistent link: https://www.econbiz.de/10014334534
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The financial reporting environment : the role of the media, regulators and auditors
Koning, Miriam - 2014
Persistent link: https://www.econbiz.de/10010472766
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Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle - 2016
rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …
Persistent link: https://www.econbiz.de/10011657581
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The impact of Covid-19 on the sustainability of the accounting profession : Turkey case
Selimoğlu, Seval; Özdemir, Ali; Ayşe Cengiz, Aytül - In: Corporate Sustainability in Times of Virus Crises, (pp. 87-106). 2023
Persistent link: https://www.econbiz.de/10014289634
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Cryptocurrencies and blockchain : impact on accounting and financial auditing
Barbosa, Diogo; Serra, Sara; Novais, João - In: Artificial intelligence approaches to sustainable accounting, (pp. 93-109). 2024
Persistent link: https://www.econbiz.de/10014528617
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Bank examiners' information and expertise and their role in monitoring and disciplining banks before and during the panic of 1893
Calomiris, Charles W.; Carlson, Mark - 2018
Persistent link: https://www.econbiz.de/10011844600
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The auditors' role in the U.S. Paycheck Protection Program (PPP)
Sivadasan, Padmakumar; Soileau, Jared S.; Zhang, Rui-Zhong - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 177-192
Persistent link: https://www.econbiz.de/10014370639
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Accounting for OPEBs : does better accounting serve the public interest?
Pearson, Timothy A. - In: The journal of applied business research 11 (1995) 3, pp. 1-6
Persistent link: https://www.econbiz.de/10001191569