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Material Type: Artigo
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Hometown advantage: The effects of monitoring institution location on financial reporting discretionAyers, Benjamin C. ; Ramalingegowda, Santhosh ; Eric Yeung, P.Journal of accounting & economics, 2011-06, Vol.52 (1), p.41-61 [Periódico revisado por pares]Amsterdam: Elsevier B.VTexto completo disponível |
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Material Type: Artigo
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How does internal control regulation affect financial reporting?Altamuro, Jennifer ; Beatty, AnneJournal of accounting & economics, 2010-02, Vol.49 (1), p.58-74 [Periódico revisado por pares]Amsterdam: Elsevier B.VTexto completo disponível |
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Material Type: Artigo
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CEO Age and Stock Price Crash RiskAndreou, Panayiotis C. ; Louca, Christodoulos ; Petrou, Andreas P.Review of Finance, 2017-05, Vol.21 (3), p.1287-1325 [Periódico revisado por pares]Oxford: Oxford University PressTexto completo disponível |
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Material Type: Artigo
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Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-takingBushman, Robert M. ; Williams, Christopher D.Journal of accounting & economics, 2012-08, Vol.54 (1), p.1-18 [Periódico revisado por pares]Amsterdam: Elsevier B.VTexto completo disponível |
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Material Type: Artigo
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Does "Good" Corporate Governance Help in a Crisis? The Impact of Country- and Firm-Level Governance Mechanisms in the European Financial Crisisvan Essen, Marc ; Engelen, Peter-Jan ; Carney, MichaelCorporate governance : an international review, 2013-05, Vol.21 (3), p.201-224 [Periódico revisado por pares]Oxford: Blackwell Publishing LtdTexto completo disponível |
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Material Type: Artigo
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Bank valuation and accounting discretion during a financial crisisHuizinga, Harry ; Laeven, LucJournal of financial economics, 2012-12, Vol.106 (3), p.614-634 [Periódico revisado por pares]Amsterdam: Elsevier B.VTexto completo disponível |
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Material Type: Artigo
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Has goodwill accounting gone bad?Li, Kevin K. ; Sloan, Richard G.Review of accounting studies, 2017-06, Vol.22 (2), p.964-1003 [Periódico revisado por pares]New York: Springer USTexto completo disponível |
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Material Type: Artigo
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Accounting conservatism and corporate governanceGarcía Lara, Juan Manuel ; García Osma, Beatriz ; Penalva, FernandoReview of accounting studies, 2009-03, Vol.14 (1), p.161-201 [Periódico revisado por pares]Boston: Springer USTexto completo disponível |
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Material Type: Artigo
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Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings managementCassell, Cory A. ; Myers, Linda A. ; Seidel, Timothy A.Accounting, organizations and society, 2015-10, Vol.46, p.23-38 [Periódico revisado por pares]Oxford: Elsevier LtdTexto completo disponível |
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Material Type: Artigo
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Causes and consequences of goodwill impairment lossesLi, Zining ; Shroff, Pervin K. ; Venkataraman, Ramgopal ; Zhang, Ivy XiyingReview of accounting studies, 2011-12, Vol.16 (4), p.745-778 [Periódico revisado por pares]Boston: Springer USTexto completo disponível |