Similar Search Results

The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia

Pajković, Ivana; Redmayne, Nives Botica; Vašiček, Vesna - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 180-198

Persistent link: https://www.econbiz.de/10014487281

Das Property Rights Equity Concept : Vorschlag zur Eigenkapitalabgrenzung im Kontext der internationalen Rechnungslegung

Schiemer, Vera Sophie - 2011

Vera Sophie Schiemer präsentiert einen neuen Vorschlag zur Abgrenzung des Eigenkapitals: das Property Rights Equity Concept. Dieses zeichnet sich durch ein rechtsformübergreifendes und interdisziplinäres Fundament aus. Mit Hilfe der Property Rights Theory wurde das Risiko als zentrale...

Persistent link: https://www.econbiz.de/10014425348

Lost in standardization : effects of financial statement database discrepancies on inference

Du, Kai; Huddart, Steven J.; Jiang, Xin Daniel - In: Journal of accounting & economics 76 (2023) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014433526

Financial statement comparability and analysts' optimism for accruals

Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The British accounting review 56 (2024) 3, pp. 1-22

Persistent link: https://www.econbiz.de/10015062421

Eigenkapitalausweis im IFRS-Abschluss : Praxis der Berichterstattung

Reuter, Michael - 2008

Persistent link: https://www.econbiz.de/10003735377

The perceived usefulness of accrual-based financial statements and influencing factors at local government

Gamayuni, Rindu Rika - In: International journal of monetary economics and finance … 17 (2024) 2/3, pp. 201-211

Persistent link: https://www.econbiz.de/10015066138

The joint determination of audit fees, non-audit fees, and abnormal accruals

Antle, Ricky L.; Gordon, Elizabeth; Narayanamoorthy, … - In: Review of quantitative finance and accounting 27 (2006) 3, pp. 235-266

Persistent link: https://www.econbiz.de/10003374244

Auditor conservatism and abnormal accruals

Takada, Tomomi; Muramiya, Katsuhiko - 2010

Persistent link: https://www.econbiz.de/10003950487

The effect of audit specialists on the informativeness of discretionary accruals

Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84

Persistent link: https://www.econbiz.de/10003961400

Earnings quality, internal control weaknesses and industry-specialist audits

Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10011333141