Narrow search
Showing 1 - 10 of 1,066
Cover Image
Psychopathy, academic accountants' attitudes toward unethical research practices, and publication success
Bailey, Charles D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1307-1332
Persistent link: https://www.econbiz.de/10011337686
Cover Image
Blockchain-based triple-entry accounting : a systematic literature review and future research agenda
Thies, Simon; Kureljusic, Marko; Karger, Erik; Krämer, … - In: The journal of information systems : JIS ; a semiannual … 37 (2023) 3, pp. 101-118
Persistent link: https://www.econbiz.de/10014431255
Cover Image
Fraud in accounting and audit research (1926-2019) : a bibliometric analysis
Ratzinger-Sakel, Nicole V. S.; Tiedemann, Thorben - In: Accounting history review 32 (2022) 2/3, pp. 97-143
Persistent link: https://www.econbiz.de/10014235248
Cover Image
Assessing financial reporting quality of listed companies in developing countries : evidence from Ghana
Mbawuni, Joseph - In: International journal of economics and finance 11 (2019) 9, pp. 29-45
Persistent link: https://www.econbiz.de/10012107480
Cover Image
Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals
Ugwunta, David Okelue; Ugwuanyi, Uche Boniface - In: International journal of financial research 10 (2019) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10012319285
Cover Image
Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
Cover Image
Conservatism and stock price informativeness
Ha, Joohyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 273-295
Persistent link: https://www.econbiz.de/10014279507
Cover Image
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 accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012221919
Cover Image
Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
Cover Image
Categorical characteristics of wine classifications in the system of internal regulation of accounting
Gutsalenko, Liubov; Marchuk, Uliana; Zabolotnyy, Serhiy; … - In: European research studies 25 (2022) 2, pp. 543-554
Persistent link: https://www.econbiz.de/10013532050