Works matching DE "DISCLOSURE in accounting"
Results: 996
Do Firms Smooth Earnings Less When They Can Hedge Noise Better?
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- Accounting Review, 2025, v. 100, n. 2, p. 161, doi. 10.2308/TAR-2023-0500
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- Article
Tax Internal Controls in an Era of Transparency and Disclosure: SOX404, ASC 740, and PCAOB may seem easily managed but pose significant risks if not closely monitored.
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- Tax Executive, 2018, v. 70, n. 4, p. 28
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- Article
Hands-Off My Tax Accrual Workpapers: Textron, FIN 48, and Related Issues.
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- Tax Executive, 2007, v. 59, n. 5, p. 421
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Obtaining Disclosure from the IRS -- Why It's Important and How to Do It.
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- Tax Executive, 2007, v. 59, n. 2, p. 163
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- Article
Additional Information Increases Uncertainty in the Securities Market: Using both Laboratory and fMRI Experiments.
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- Computational Economics, 2016, v. 48, n. 3, p. 425, doi. 10.1007/s10614-015-9532-5
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- Article
Cognitive Bias in the Laboratory Security Market.
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- Computational Economics, 2010, v. 35, n. 2, p. 101, doi. 10.1007/s10614-009-9185-3
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- Article
تأثير لجنة التدقيق في الإفصاح عن رأس المال الفكري دراسة تطبيقية في الشركات الصناعية السودانية.
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- Journal of Economic Administrative & Legal Sciences, 2024, v. 8, n. 11, p. 54, doi. 10.26389/ajsrp.e110324
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- Article
أهمية الإفصاح المحاسبي عن المسؤولية الاجتماعية وأثره في تحقيق التنمية المستدامة بالتطبيق على الشركة السعودية لصناعة الورق بالمملكة العربية السعودية دراسة حالة من عام 2021-2022م
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- Journal of Economic Administrative & Legal Sciences, 2023, v. 7, n. 12, p. 21, doi. 10.26389/AJSRP.C080223
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افتتاحية العدد
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- 2023
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- Editorial
UMA ANÁLISE CRÍTICA DO DISCUSSION PAPER: PRINCIPLES OF DISCLOSURE DO INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB).
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- Revista Foco (Interdisciplinary Studies Journal), 2023, v. 16, n. 5, p. 1, doi. 10.54751/revistafoco.v16n5-038
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- Article
O CAOS, A COMPLEXIDADE E A CONTABILIDADE NO SETOR PÚBLICO: REFLEXOS DA PANDEMIA DE COVID-19 NOS RELATÓRIOS FINANCEIROS DA REGIÃO SUL DO BRASIL.
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- Revista Foco (Interdisciplinary Studies Journal), 2022, v. 15, n. 4, p. 1, doi. 10.54751/revistafoco.v15n4-020
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- Article
The Impact of Governance Mechanisms on the Accounting Disclosure of the Sustainable Development of Iraqi Economic Units.
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- Journal of Economics & Administrative Sciences, 2022, v. 28, n. 132, p. 233, doi. 10.33095/jeas.v28i132.2286
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- Article
إستعمال الاجراءات التحليلية في تقدير مخاطر اعمال التدقيق.
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- Journal of Baghdad College of Economic Sciences University, 2022, n. 68, p. 67
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- Article
اإلفصبح انًحبسبً انًستقبهً عهى وفق انقذرة انتفسٍرٌت نخطر انًعهىيت وانعكبسه عهى تكهفت راس انًبل: دراست تطبٍقٍت.
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- Journal of Baghdad College of Economic Sciences University, 2020, v. 9, n. 9, p. 31
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- Article
االفصاح ودوره في قرار منح االئتمان)دراسة تحميمية في مصرف الرافدين).
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- Journal of Baghdad College of Economic Sciences University, 2019, n. 58, p. 321
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- Article
دور اإلفصاح احملاسيب عن رأس املال الفكري يف تعظيم قيمة الشركة يف بيئة األعمال العراقية.
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- Journal of The Iraqi University, 2021, v. 53, n. 1, p. 557
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- Article
)القياس واألفصاح احملاسيب وفق معيار القطاعات التشغيلية )8 ).
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- Journal of The Iraqi University, 2021, v. 50, n. 2, p. 320
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- Article
تحسين مهارات التفكير الإبداعي في ظل تطبيق لغة تقارير الأعمال الموسعة XBRL لتحسين كفاءة وفعالية الإجراءات التحليلية في البيئة العراقية
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- Journal of The Iraqi University, 2019, v. 44, n. 2, p. 344
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- Article
اثر مستوى االفصاح احملاسبي يف سيولة االوراق املالية.
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- Economic Sciences, 2023, v. 18, n. 69, p. 214
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- Article
اثر اليات حوكمة الشركات يف جودة االفصاح احملاسبي.
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- Economic Sciences, 2022, v. 17, n. 67, p. 243
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- Article
حوكمة المؤسسات ودورها في تحقيق جودة المعلومات المحاسبية، دراسة تحليلية لمجمع صيدال.
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- Economic & Managerial Researshes, 2022, v. 16, n. 2, p. 63
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- Article
مزايا ومحددات تطبيق المحاسبة البيئية في الشركات.
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- Economic & Managerial Researshes, 2020, v. 14, n. 3, p. 201
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- Article
PENSION ACCOUNTING DISCLOSURES AND STOCK MARKET REACTIONS.
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- Journal of Developing Areas, 2015, v. 49, n. 3, p. 407, doi. 10.1353/jda.2015.0152
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- Article
Truth in Savings.
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- Journal of Consumer Affairs, 1973, v. 7, n. 2, p. 156, doi. 10.1111/j.1745-6606.1973.tb00531.x
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- Article
Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency.
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 4, p. 785, doi. 10.1111/j.1475-679X.2008.00295.x
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- Article
Voluntary Disclosure, Earnings Quality, and Cost of Capital.
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 1, p. 53, doi. 10.1111/j.1475-679X.2008.00267.x
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- Article
Financial Reporting and Supplemental Voluntary Disclosures.
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- Journal of Accounting Research (Wiley-Blackwell), 2007, v. 45, n. 5, p. 885, doi. 10.1111/j.1475-679X.2007.00258.x
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- Article
The Allocational Effects of the Precision of Accounting Estimates.
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- Journal of Accounting Research (Wiley-Blackwell), 2007, v. 45, n. 4, p. 731, doi. 10.1111/j.1475-679X.2007.00249.x
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- Article
The Credibility of Voluntary Disclosure and Insider Stock Transactions.
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- Journal of Accounting Research (Wiley-Blackwell), 2007, v. 45, n. 4, p. 771, doi. 10.1111/j.1475-679X.2007.00250.x
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- Article
Imprecision in Accounting Measurement: Can It Be Value Enhancing?
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- Journal of Accounting Research (Wiley-Blackwell), 2005, v. 43, n. 3, p. 487, doi. 10.1111/j.1475-679X.2005.00178.x
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- Article
Disclosure Quality and the Excess Value of Diversification.
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- Journal of Accounting Research (Wiley-Blackwell), 2004, v. 42, n. 4, p. 691, doi. 10.1111/j.1475-679X.2004.00154.x
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- Article
Discussion of Privacy in E-Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market.
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- Journal of Accounting Research (Wiley-Blackwell), 2003, v. 41, n. 2, p. 311, doi. 10.1111/1475-679X.00105
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- Article
Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 3, p. 761, doi. 10.1111/1475-679x.00070
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- Article
Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation.
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 3, p. 809, doi. 10.1111/1475-679x.00072
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- Article
Optimal Disclosure Policy in Oligopoly Markets.
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 3, p. 901, doi. 10.1111/1475-679x.00076
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- Article
Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 3, p. 933, doi. 10.1111/1475-679x.00077
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- Article
The Determinants of the Amount of Information Disclosed about Corporate Restructurings.
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 1, p. 1, doi. 10.1111/1475-679X.00036
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- Article
A Re-examination of Disclosure Level and the Expected Cost of Equity Capital.
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 1, p. 21, doi. 10.1111/1475-679X.00037
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- Article
Analyst Specialization and Conglomerate Stock Breakups.
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 3, p. 565, doi. 10.1111/1475-679x.00028
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- Article
Misstatement Direction, Litigation Risk, and Planned Audit Investment.
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 3, p. 449, doi. 10.1111/1475-679x.00022
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- Article
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 3, p. 417, doi. 10.1111/1475-679x.00020
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- Article
Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures.
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 2, p. 243, doi. 10.1111/1475-679x.00011
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- Article
Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 3, p. 171, doi. 10.2307/2672914
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- Article
Discussion of The Economic Consequences of Increased Disclosure.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 3, p. 125, doi. 10.2307/2672911
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- Article
The Economic Consequences of Increased Disclosure.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 3, p. 91, doi. 10.2307/2672910
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- Article
Discussion of Hedge Disclosures, Future Prices, and Production Distortions.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 3, p. 83, doi. 10.2307/2672909
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- Article
The Association between SFAS No. 119 Derivatives Disclosures and the Foreign Exchange Risk Exposure of Manufacturing Firms.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 2, p. 387, doi. 10.2307/2672939
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- Article
Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 2, p. 329, doi. 10.2307/2672936
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- Article
Discussion of The Role of the Manager's Human Capital in Discretionary Disclosure.
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- Journal of Accounting Research (Wiley-Blackwell), 1999, v. 37, n. 3, p. 183, doi. 10.2307/2491352
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- Article
Acquisition and Discretionary Disclosure of Private Information and Its Implications for Firms' Productive Activities.
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- Journal of Accounting Research (Wiley-Blackwell), 1999, v. 37, n. 2, p. 465, doi. 10.2307/2491418
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- Article