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Financial statement informativeness and intellectual capital disclosure : an empirical analysis
Maaloul, Anis; Zéghal, Daniel - In: Journal of financial reporting & accounting : JFRA 13 (2015) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10011401520
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An analysis of "little r" restatements
Tan, Christine E. L.; Young, Susan M. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 667-693
Persistent link: https://www.econbiz.de/10011374519
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XBRL adoption and cost of debt
Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 199-216
Persistent link: https://www.econbiz.de/10011305187
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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
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Materiality disclosure and litigation risks : a Canadian perspective
Cox, Raymond A. K.; Ajit, D.; Donker, Han - In: International journal of disclosure and governance 11 (2014) 3, pp. 284-298
Persistent link: https://www.econbiz.de/10011311809
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Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity
Lisowsky, Petro; Robinson, Leslie; Schmidt, Andrew - In: Journal of accounting research 51 (2013) 3, pp. 583-629
Persistent link: https://www.econbiz.de/10009772426
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The information gap in corporate annual reports : evidence from Egypt
Hassan, Omaima A. G.; Giorgioni, Gianluigi; Romilly, … - In: African journal of accounting, auditing and finance : AJAAF 1 (2012) 4, pp. 338-358
Persistent link: https://www.econbiz.de/10009727453
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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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Voluntary corporate governance disclosures in the annual reports : an empirical study
Bhasin, Madan Lal; Shaikh, Junaid M. - In: International journal of managerial and financial accounting 5 (2013) 1, pp. 79-105
Persistent link: https://www.econbiz.de/10009730443
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Financial statement disaggregation decisions and auditors' tolerance for misstatement
Libby, Robert; Brown, Timothy J. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 641-665
Persistent link: https://www.econbiz.de/10009732822