Works matching DE "ACCRUAL basis accounting"
Results: 967
THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES.
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- Financial & Credit Activity: Problems of Theory & Practice, 2025, v. 1, n. 60, p. 33, doi. 10.55643/fcaptp.1.60.2025.4622
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Impact of IPSAS Adoption on Governance and Corruption: A Comparative Study of Southern Europe.
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- Journal of Risk & Financial Management, 2025, v. 18, n. 2, p. 67, doi. 10.3390/jrfm18020067
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CORPORATE OWNERSHIP, CONTROL AND THE INFORMATIVENESS OF DISCLOSED EARNINGS IN RUSSIAN LISTED FIRMS.
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- Corporate Ownership & Control, 2008, v. 6, n. 2, p. 9
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DISCRETIONARY ACCRUALS, LIQUIDITY AND CORPORATE GOVERNANCE INDEX IN BRAZIL.
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- Corporate Ownership & Control, 2008, v. 5, n. 3, p. 26
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TEI Comments on Canadian Budget Proposals on Deferral of Corporate Tax in Respect of Investments in Partnerships.
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- Tax Executive, 2011, v. 63, n. 4, p. 275
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The Perfect Storm Gathers: Recent Announcements by the IRS Coupled with the Climate of Increased Law Enforcement Call into Question Continuing Vitality of Announcement 2002-63 Regarding Tax Accrual Workpapers.
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- Tax Executive, 2005, v. 57, n. 6, p. 588
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Tax Accrual Workpapers: IRS Efforts to Obtain Them, Corporate Strategies to Protect Them.
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- Tax Executive, 2003, v. 55, n. 5, p. 364
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How do environmental taxes influence the effect of tourism on environmental performance? Evidence from EU countries.
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- Current Issues in Tourism, 2023, v. 26, n. 24, p. 4034, doi. 10.1080/13683500.2022.2157706
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The relation between financial statement quality and dividend payout: The role of information asymmetry.
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- Corporate Management Review, 2020, v. 40, n. 1, p. 77
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Inside directors' characteristics and accruals management: The roles of controlling shareholders' control-cash flow rights deviation, accounting background, and family member.
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- Corporate Management Review, 2022, v. 42, n. 1, p. 71, doi. 10.53106/102873102022064201003
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An exploratory study of female directors' constraint on real earnings management.
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- Corporate Management Review, 2017, v. 37, n. 2, p. 31
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Value‐Added Per Share (VAPS): A Value‐Relevant Corporate Performance Metric.
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- Journal of Applied Corporate Finance, 2021, v. 33, n. 1, p. 58, doi. 10.1111/jacf.12445
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Executive Summaries.
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- Journal of Applied Corporate Finance, 2021, v. 33, n. 1, p. 4, doi. 10.1111/jacf.12440
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The experiences of some countries in adopting the international accounting standards IPSAS to reduce the phenomenon of corruption in public money.
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- Economic & Managerial Researshes, 2023, v. 17, n. 1, p. 1
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Efectos de la NIIF 15 en la realización de los ingresos fiscales para determinar el impuesto sobre la renta.
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- Revista del ICDT, 2019, v. 56, n. 80, p. 199
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Enabling Accountability in Museums.
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- Museum Management & Curatorship, 1996, v. 15, n. 4, p. 371, doi. 10.1080/09647779609515498
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DOES CORPORATE GOVERNANCE INFLUENCE EARNINGS MANAGEMENT? EVIDENCE FROM SINGAPORE.
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- Journal of Developing Areas, 2015, v. 49, n. 3, p. 263, doi. 10.1353/jda.2015.0169
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Do Mutual Funds Profit from the Accruals Anomaly?
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 1, p. 1, doi. 10.1111/j.1475-679X.2007.00263.x
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management.
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- Journal of Accounting Research (Wiley-Blackwell), 2007, v. 45, n. 5, p. 1017, doi. 10.1111/j.1475-679X.2007.00259.x
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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.
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- Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 207, doi. 10.1111/j.1475-679X.2006.00198.x
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Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.
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- Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 243, doi. 10.1111/j.1475-679X.2006.00199.x
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An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components.
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- Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 297, doi. 10.1111/j.1475-679X.2006.00202.x
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Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components.
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- Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 341, doi. 10.1111/j.1475-679X.2006.00203.x
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Earnings Quality, Insider Trading, and Cost of Capital.
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- Journal of Accounting Research (Wiley-Blackwell), 2005, v. 43, n. 5, p. 651, doi. 10.1111/j.1475-679X.2005.00185.x
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A Reexamination of the Persistence of Accruals and Cash Flows.
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- Journal of Accounting Research (Wiley-Blackwell), 2005, v. 43, n. 3, p. 413, doi. 10.1111/j.1475-679x.2005.00176.x
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Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis.
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- Journal of Accounting Research (Wiley-Blackwell), 2004, v. 42, n. 3, p. 527, doi. 10.1111/j.1475-679X.2004.t01-1-00140.x
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Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance.
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- Journal of Accounting Research (Wiley-Blackwell), 2004, v. 42, n. 3, p. 625, doi. 10.1111/j.1475-679X.2004.t01-1-00143.x
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Errors in Estimating Accruals: Implications for Empirical Research.
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 1, p. 105, doi. 10.1111/1475-679X.00041
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Do Analysts and Auditors Use Information in Accruals?
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 1, p. 45, doi. 10.1111/1475-679x.00003
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Providing Managerial Incentives: Cash Flows versus Accrual Accounting.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 2, p. 243, doi. 10.2307/2672933
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Discussion of Accrual Accounting and Equity Valuation.
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- Journal of Accounting Research (Wiley-Blackwell), 1998, v. 36, n. 3, p. 113, doi. 10.2307/2491309
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Accrual Accounting and Equity Valuation.
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- Journal of Accounting Research (Wiley-Blackwell), 1998, v. 36, n. 3, p. 85, doi. 10.2307/2491308
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An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals.
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- Journal of Accounting Research (Wiley-Blackwell), 1996, v. 34, n. 3, p. 157, doi. 10.2307/2491431
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Discussion of A Market-Based Evaluation of Discretionary Accrual Models.
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- Journal of Accounting Research (Wiley-Blackwell), 1996, v. 34, n. 3, p. 107, doi. 10.2307/2491428
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A Market-Based Evaluation of Discretionary Accrual Models.
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- Journal of Accounting Research (Wiley-Blackwell), 1996, v. 34, n. 3, p. 83, doi. 10.2307/2491427
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Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings.
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- Journal of Accounting Research (Wiley-Blackwell), 1995, v. 33, n. 2, p. 231, doi. 10.2307/2491487
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ERRATUM.
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- 1995
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- Erratum
A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market Ratio.
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- Journal of Accounting Research (Wiley-Blackwell), 1995, v. 33, n. 1, p. 95, doi. 10.2307/2491294
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Ranking of Accounting Information Systems for Management Control.
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- Journal of Accounting Research (Wiley-Blackwell), 1991, v. 29, n. 2, p. 386, doi. 10.2307/2491056
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Discussion of The Association of Operating Cash Flow and Accruals with Security Returns.
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- Journal of Accounting Research (Wiley-Blackwell), 1986, v. 24, n. 3, p. 134, doi. 10.2307/2490733
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Discussion of The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date.
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- Journal of Accounting Research (Wiley-Blackwell), 1986, v. 24, n. 3, p. 201, doi. 10.2307/2490737
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The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date.
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- Journal of Accounting Research (Wiley-Blackwell), 1986, v. 24, n. 3, p. 165, doi. 10.2307/2490736
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A Proposal for Implementing the FASB's "Reasonably Possible" Disclosure Provision for Product Warranty Liabilities.
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- Journal of Accounting Research (Wiley-Blackwell), 1985, v. 23, n. 2, p. 575, doi. 10.2307/2490827
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Accrual Accounting for Employers' Pension Costs.
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- Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 2, p. 155, doi. 10.2307/2489951
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EVALUATION OF INTERNATIONAL EXPERIENCE IN THE ACCRUAL AND ACCOUNTING OF DEPRECIATION OF FIXED ASSETS.
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- Economics: Time Realities, 2019, n. 2, p. 63, doi. 10.5281/zenodo.3407459
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Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management.
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- Journal of the American Taxation Association, 2017, v. 39, n. 1, p. 25, doi. 10.2308/atax-51511
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DISCUSSION OF The Effects of Alternative state Tax Regimes of Firms' Accounting and Financing Decisions.
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- Journal of the American Taxation Association, 1998, v. 20, n. 2, p. 77
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The Effect of the Alternative Minimum Tax Book Income Adjustment on Accrual Decisions.
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- Journal of the American Taxation Association, 1991, v. 13, n. 1, p. 36
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role of commodity speculation and household debt accumulation during financialization: a Classical-Keynesian analysis.
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- Cambridge Journal of Economics, 2022, v. 46, n. 2, p. 317, doi. 10.1093/cje/beac005
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MANAGERIAL PREFERENCES BETWEEN ACCRUAL-BASED VERSUS REAL EARNINGS MANAGEMENT.
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- Hyperion International Journal of Econophysics & New Economy, 2015, v. 8, n. 2, p. 409
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