Works matching DE "FINANCIAL statements"
Results: 5000
The impact of digitalization on enhancing business processes in accounting firms. The case of Croatia.
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- Zeszyty Teoretyczne Rachunkowości, 2025, v. 49, n. 1, p. 145, doi. 10.5604/01.3001.0055.0287
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- Article
Rachunkowość i sprawozdawczość finansowa Zakładu Ubezpieczeń Społecznych oraz Funduszu Ubezpieczeń Społecznych.
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- Zeszyty Teoretyczne Rachunkowości, 2025, v. 49, n. 1, p. 9, doi. 10.5604/01.3001.0055.0280
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- Article
Relevance of Accrual Accounting for Indian Railways.
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- Indian Journal of Public Administration, 2025, v. 71, n. 1, p. 92, doi. 10.1177/00195561241284854
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- Article
Does macroeconomic uncertainty (really) influence managers' earnings management?
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- Journal of Corporate Accounting & Finance (Wiley), 2025, v. 36, n. 1, p. 185, doi. 10.1002/jcaf.22748
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- Article
A cross‐language analysis of disclosure properties: Evidence from Hong Kong.
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- Journal of Corporate Accounting & Finance (Wiley), 2025, v. 36, n. 1, p. 39, doi. 10.1002/jcaf.22738
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- Article
The impact of cost stickiness on income smoothing: evidence from employment protection regulations.
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- Accounting & Business Research, 2025, v. 55, n. 1, p. 1, doi. 10.1080/00014788.2023.2266803
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- Article
The evolution of fair value measurement.
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- Accounting & Business Research, 2024, v. 54, n. 7, p. 760, doi. 10.1080/00014788.2024.2408925
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- Article
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum.
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- Accounting & Business Research, 2024, v. 54, n. 7, p. 757, doi. 10.1080/00014788.2024.2402145
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- Article
Why do firms disclose analyst following on their corporate websites?
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- Accounting & Business Research, 2024, v. 54, n. 6, p. 649, doi. 10.1080/00014788.2023.2226854
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- Article
Shared continuing professional development courses and financial statement comparability.
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- Accounting & Business Research, 2024, v. 54, n. 5, p. 552, doi. 10.1080/00014788.2023.2186831
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- Article
Cost behaviour and reporting frequency during the COVID-19 outbreak.
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- Accounting & Business Research, 2024, v. 54, n. 4, p. 491, doi. 10.1080/00014788.2023.2298784
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- Article
Reframing imperial China's indigenous accounting history: further discoveries in archival materials from the three centuries before 1850.
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- Accounting & Business Research, 2024, v. 54, n. 4, p. 457, doi. 10.1080/00014788.2023.2294735
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- Article
Integrating contemporary accounting and international business research: progress so far and opportunities for the future.
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- Accounting & Business Research, 2024, v. 54, n. 4, p. 369, doi. 10.1080/00014788.2023.2271295
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- Article
Groupthink tendencies in top management teams and financial reporting fraud.
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- Accounting & Business Research, 2024, v. 54, n. 3, p. 255, doi. 10.1080/00014788.2022.2145555
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- Article
CEO Facial masculinity and accounting conservatism.
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- Accounting & Business Research, 2024, v. 54, n. 2, p. 224, doi. 10.1080/00014788.2022.2116384
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- Article
Pension plans' funded status volatility and corporate credit risk.
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- Accounting & Business Research, 2024, v. 54, n. 2, p. 190, doi. 10.1080/00014788.2022.2113757
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- Article
Does mandatory disclosure of firm's tax avoidance position affect corporate investment efficiency?
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- Accounting & Business Research, 2023, v. 53, n. 7, p. 756, doi. 10.1080/00014788.2022.2106175
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- Article
The effect of pay disparities within top management on conservative reporting.
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- Accounting & Business Research, 2023, v. 53, n. 4, p. 478, doi. 10.1080/00014788.2022.2056119
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- Article
The role of information asymmetry in closely-held firms' tax and financial reporting choices.
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- Accounting & Business Research, 2023, v. 53, n. 2, p. 185, doi. 10.1080/00014788.2021.1986366
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- Article
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective.
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- Accounting & Business Research, 2023, v. 53, n. 2, p. 158, doi. 10.1080/00014788.2021.1946764
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- Article
When do firms highlight their effective tax rate?
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- Accounting & Business Research, 2023, v. 53, n. 1, p. 1, doi. 10.1080/00014788.2021.1958669
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- Article
Standard precision and aggressive financial reporting: the influence of incentive horizon.
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- Accounting & Business Research, 2023, v. 53, n. 1, p. 108, doi. 10.1080/00014788.2021.1952059
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- Article
Discussion of 'The impact of the adoption of IFRS 11 on the comparability of accounting information'.
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- Accounting & Business Research, 2022, v. 52, n. 6, p. 727, doi. 10.1080/00014788.2022.2082679
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- Article
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs.
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- Accounting & Business Research, 2022, v. 52, n. 6, p. 734, doi. 10.1080/00014788.2021.2001306
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- Article
Discussion of 'Accounting for intangible assets: suggested solutions'.
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- Accounting & Business Research, 2022, v. 52, n. 6, p. 631, doi. 10.1080/00014788.2021.1984906
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- Article
Accounting for intangible assets: suggested solutions.
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- Accounting & Business Research, 2022, v. 52, n. 6, p. 601, doi. 10.1080/00014788.2021.1938963
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- Article
'Accounting in the Anthropocene': A practitioner view.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 597, doi. 10.1080/00014788.2022.2079811
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- Article
'Accounting standards: the "too difficult" box - the next big accounting issue?' A practitioner view.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 578, doi. 10.1080/00014788.2022.2079767
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- Article
'Does Every Accounting Issue Need a Solution?' A practitioner view.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 562, doi. 10.1080/00014788.2022.2079746
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- Article
'Insurance: in or out of the "too difficult" box?' A practitioner view.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 536, doi. 10.1080/00014788.2022.2079721
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- Article
'Why do accounting issues end up in the "too difficult" box?' A practitioner view.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 507, doi. 10.1080/00014788.2022.2079699
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- Article
Introduction.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 479, doi. 10.1080/00014788.2022.2079685
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- Article
Political corruption and annual report readability: evidence from the United States.
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- Accounting & Business Research, 2022, v. 52, n. 2, p. 166, doi. 10.1080/00014788.2020.1815516
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- Article
Formal accountability, perceived accountability and aggressive reporting judgements.
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- Accounting & Business Research, 2022, v. 52, n. 1, p. 67, doi. 10.1080/00014788.2020.1836469
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- Article
The IAPC's International Auditing Guidelines and its controversial IAG 13 on the auditor's report.
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- Accounting & Business Research, 2022, v. 52, n. 1, p. 94, doi. 10.1080/00014788.2020.1830023
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- Article
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises.
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- Accounting & Business Research, 2021, v. 51, n. 6/7, p. 744, doi. 10.1080/00014788.2020.1868283
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- Article
Beg your pardon? The effect of communication costs on audit quality.
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- Accounting & Business Research, 2021, v. 51, n. 6/7, p. 824, doi. 10.1080/00014788.2020.1748558
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- Article
Introduction.
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- Accounting & Business Research, 2021, v. 51, n. 5, p. 457, doi. 10.1080/00014788.2021.1932276
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- Article
The art of conversation: the expanded audit report.
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- Accounting & Business Research, 2021, v. 51, n. 5, p. 548, doi. 10.1080/00014788.2021.1932264
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- Article
'The role of users' engagement in shaping financial reporting: should activists target accounting more?' – a practitioner view.
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- Accounting & Business Research, 2021, v. 51, n. 5, p. 545, doi. 10.1080/00014788.2021.1932263
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- Article
The role of users' engagement in shaping financial reporting: should activists target accounting more?
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- 2021
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- Publication type:
- Literature Review
'Preparers and the financial reporting system' – a practitioner view.
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- Accounting & Business Research, 2021, v. 51, n. 5, p. 508, doi. 10.1080/00014788.2021.1932260
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- Publication type:
- Article
Preparers and the financial reporting system.
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- 2021
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- Publication type:
- Literature Review
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts.
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- Accounting & Business Research, 2021, v. 51, n. 4, p. 307, doi. 10.1080/00014788.2020.1814687
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- Publication type:
- Article
Special section editorial: Enforcement of financial reporting.
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- 2021
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- Publication type:
- Editorial
The Westernisation of a financial reporting enforcement system in an emerging economy.
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- Accounting & Business Research, 2021, v. 51, n. 3, p. 271, doi. 10.1080/00014788.2020.1826897
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- Publication type:
- Article
Value and profit; an introduction to measurement in financial reporting: by Geoffrey Whittington, Cambridge, Cambridge University Press, 2017, £29.99 (paperback), £94.99 (hardback).
- Published in:
- 2021
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- Publication type:
- Book Review
A half-century of Accounting and Business Research: the impact on the study of international financial reporting.
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- Accounting & Business Research, 2020, v. 50, n. 7, p. 693, doi. 10.1080/00014788.2020.1742446
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- Publication type:
- Article
A History of Corporate Financial Reporting in Britain.
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- 2020
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- Publication type:
- Book Review
'The real effects of a new revenue accounting standard'- a practitioner view.
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- Accounting & Business Research, 2020, v. 50, n. 5, p. 504, doi. 10.1080/00014788.2020.1770935
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- Publication type:
- Article