Works matching DE "OFF balance sheet financing"

Results: 154

The Private Finance Initiative: Has the Accounting Standards Board Reduced the Scheme's Value for Money?

Published in:

Public Management Review, 2002, v. 4, n. 4, p. 529, doi. 10.1080/14616670210163051

By:

Kirk, Robert;
Wall, Anthony

Publication type:

Article

Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads.

Published in:

Accounting Review, 2015, v. 90, n. 2, p. 641, doi. 10.2308/accr-50858

By:

Kraft, Pepa

Publication type:

Article

Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting.

Published in:

Accounting Review, 2013, v. 88, n. 3, p. 1095, doi. 10.2308/accr-50381

By:

Kun Yu

Publication type:

Article

An Examination of the Cost of Capital Implications of FIN 46.

Published in:

Accounting Review, 2012, v. 87, n. 4, p. 1105, doi. 10.2308/accr-10272

By:

Callahan, Carolyn M.;
Smith, Rodney E.;
Wheeler Spencer, Angela

Publication type:

Article

Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions.

Published in:

Accounting Review, 2012, v. 87, n. 3, p. 839, doi. 10.2308/accr-10210

By:

Bens, Daniel A.;
Goodman, Theodore H.;
Neamtiu, Monica

Publication type:

Article

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Published in:

Accounting Review, 2012, v. 87, n. 3, p. 975, doi. 10.2308/accr-10215

By:

McGuire, Sean T.;
Omer, Thomas C.;
Wang, Dechun

Publication type:

Article

Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers' Aggressive Reporting.

Published in:

Accounting Review, 2010, v. 85, n. 4, p. 1325, doi. 10.2308/accr.2010.85.4.1325

By:

Jamal, Karim;
Hun-Tong Tan

Publication type:

Article

Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision.

Published in:

Accounting Review, 2010, v. 85, n. 4, p. 1215, doi. 10.2308/accr.2010.85.4.1215

By:

Beatty, Anne;
Liao, Scott;
Weber, Joseph

Publication type:

Article

Does Earnings Management Affect Firms' Investment Decisions?

Published in:

Accounting Review, 2008, v. 83, n. 6, p. 1571, doi. 10.2308/accr.2008.83.6.1571

By:

McNichols, Maureen F.;
Stubben, Stephen R.

Publication type:

Article

DIE NEUREGELUNG DES IFRS 10 ZUR ABGRENZUNG DES KONSOLIDIERUNGSKREISES - DIE ANWENDUNG DES EINHEITLICHEN BEHERRSCHUNGSMODELS AUF DIE ERFASSUNG VON STRUKTURIERTEN UNTERNEHMEN IM KONZERNABSCHLUSS.

Published in:

Interdisciplinary Management Research, 2013, v. 9, p. 767

By:

Häfele, Markus

Publication type:

Article

The Subprime Blame Game.

Published in:: International Economy, 2008, v. 22, n. 1, p. 7
Publication type:: Article

Discussion of Differential Market Reactions to Revenue and Expense Surprises.

Published in:

Review of Accounting Studies, 2003, v. 8, n. 2/3, p. 213, doi. 10.1023/A:1024461328106

By:

Berger, Philip G.

Publication type:

Article

A Structured Approach to Developing an Effective Internal Audit Program for Billing and Coding.

Published in:

Journal of Health Care Compliance, 2008, v. 10, n. 3, p. 17

By:

Miscoe, Michael

Publication type:

Article

Contentious Road to Reporting Off-Balance-Sheet Entities.

Published in:

Strategic Finance, 2004, v. 85, n. 8, p. 57

By:

Levinsohn, Alan

Publication type:

Article

Synthetic Leases UNDER FIRE.

Published in:

Strategic Finance, 2002, v. 84, n. 4, p. 33

By:

POLLERT, WILLIAM R.;
Glickman, Edwin J.

Publication type:

Article

SEC on 5% materiality rule.

Published in:

Strategic Finance, 1999, v. 81, n. 4, p. 29

By:

BARLAS, STEPHEN;
GAMBIN, TONY;
RANDALL, ROBERT;
VERSCHOOR, CURTIS;
WILLIAMS, KATHY

Publication type:

Article

Cooking the Books-- Part 2.

Published in:

Strategic Finance, 1999, v. 81, n. 5, p. 6

By:

Swanson

Publication type:

Article

PRACTICAL ASPECTS OF THE INTEGRATION OF INTERNAL AUDIT ACTIVITY MEASURES.

Published in:

Economics & Management, 2007, p. 108

By:

Rupšys, Rolandas

Publication type:

Article

A Course Survey of Financial Statement Analysis.

Published in:

Issues in Accounting Education, 1999, v. 14, n. 3, p. 413, doi. 10.2308/iace.1999.14.3.413

By:

Koehn, Jo Lynne;
Hallam, Jolene J.

Publication type:

Article

Environmental Information and Market Reactions to Environmental Legislation.

Published in:

Journal of Accounting, Auditing & Finance, 1997, v. 12, n. 2, p. 149, doi. 10.1177/0148558X9701200203

By:

Blacconiere, Walter G.;
Northcut, W. Dana

Publication type:

Article

Discussion of the Use of Off—Balance Sheet Financing to Circumvent Financial Covenant Restrictions.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 233, doi. 10.1177/0148-558x1989004002011

By:

Smith Jr., Clifford W.

Publication type:

Article

The Use of Off—Balance Sheet Financing to Circumvent Financial Covenant Restrictions.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 217, doi. 10.1177/0148-558x1989004002010

By:

El-Gazzar, Samir;
Lilien, Steven;
Pastena, Victor

Publication type:

Article

Contract Theoretic Analysis of Off—Balance Sheet Financing.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 203, doi. 10.1177/0148-558x1989004002009

By:

Donegan, Jim;
Sunder, Shyam

Publication type:

Article

Discussion of Off—Balance Sheet Activities: Banking and Monetary Policy.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 161, doi. 10.1177/0148-558x1989004002004

By:

Flannery, Mark J.

Publication type:

Article

Money Demand and Off—Balance Sheet Liquidity: Empirical Analysis and Implications for Monetary Policy.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 147, doi. 10.1177/0148-558x1989004002003

By:

Glick, Reuven;
Plaut, Steven E.

Publication type:

Article

Off—Balance Sheet Activities and the Underinvestment Problem in Banking.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 111, doi. 10.1177/0148-558x1989004002001

By:

James, Christopher

Publication type:

Article

From the Editors.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 107

By:

Ronen, Joshua;
Sondhi, Ashwinpaul C.

Publication type:

Article

Auditing Developments.

Published in:

Journal of Accounting, Auditing & Finance, 1983, v. 7, n. 1, p. 77

By:

Serlin, Jerry E.

Publication type:

Article

Accounting Developments.

Published in:

Journal of Accounting, Auditing & Finance, 1981, v. 4, n. 4, p. 360

By:

Bohan, Michael P.

Publication type:

Article

A KOCKÁZAT SZEREPE A KÖNYVVIZSGÁLATBAN.

Published in:

Vezetéstudomány / Budapest Management Review, 2013, v. 44, n. 10, p. 50

By:

Gergely, MOHL

Publication type:

Article

An empirical study of the value-relevance of using proportionate consolidation accounting for investments in joint ventures.

Published in:

Accounting Forum, 2005, v. 29, n. 2, p. 169, doi. 10.1016/j.accfor.2004.10.001

By:

Stoltzfus, Ronald L.;
Epps, Ruth W.

Publication type:

Article

Commentary: Business Black Swans and the Use and Abuse of a Notion.

Published in:

Australian Accounting Review, 2010, v. 20, n. 2, p. 185, doi. 10.1111/j.1835-2561.2010.00091.x

By:

Dean, Graeme;
Clarke, Frank

Publication type:

Article

The Use and Abuse of Special-Purpose Entities in Public Finance.

Published in:

Minnesota Law Review, 2012, v. 97, n. 2, p. 369

By:

Schwarcz, Steven L.

Publication type:

Article

RISK OF OFF-BALANCE SHEET ACTIVITIES - MEASUREMENT AND MANAGEMENT.

Published in:

Horizons Series A, 2015, v. 17, p. 129

By:

Karadjova, Vera

Publication type:

Article

ZINTEGROWANE SPRAWOZDANIE FINANSOWE JAKO INSTRUMENT PREZENTACJI GOSPODARCZYCH I SPOŁECZNYCH DOKONAŃ JEDNOSTKI.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 314, p. 247

By:

Zuchewicz, Joanna

Publication type:

Article

SPRAWOZDAWCZOŚĆ FINANSOWA BANKÓW W REPUBLICE BIAŁORUSI – STAN OBECNY I PERSPEKTYWA PRZEJŚCIA NA MSSF.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 314, p. 166

By:

Sviridovich, Tatiana

Publication type:

Article

UJAWNIENIA INFORMACJI O WARTOŚCIACH SZACUNKOWYCH W SPRAWOZDANIU FINANSOWYM - WYZWANIE DLA BIEGŁEGO REWIDENTA.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 313, p. 189

By:

Zieniuk, Paweł

Publication type:

Article

WPŁYW WYCENY KART ZAWODNICZYCH NA BILANS KLUBU PIŁKARSKIEGO.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 313, p. 159

By:

Wilczewski, Mateusz

Publication type:

Article

Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks.

Published in:

Financial Analysts Journal, 2013, v. 69, n. 6, p. 40, doi. 10.2469/faj.v69.n6.3

By:

Konchitchki, Yaniv

Publication type:

Article

FYI. The Corporate Information Committee on 1985-86.

Published in:

Financial Analysts Journal, 1987, v. 43, n. 1, p. 8

By:

Lincoln, Peter C.

Publication type:

Article

Asset Securitizations and Credit Default Swaps.

Published in:

Financial Markets, Institutions & Instruments, 2014, v. 23, n. 4, p. 211, doi. 10.1111/fmii.12019

By:

Zhang, John Ziyang

Publication type:

Article

Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies.

Published in:

Accounting & Finance, 2008, v. 48, n. 1, p. 99, doi. 10.1111/j.1467-629X.2007.00232.x

By:

Chugh, Shrutika;
Fargher, Neil

Publication type:

Article

HOW CORPORATE LAWYERS ESCAPED SARBANES-OXLEY: DISPARATE TREATMENT IN THE LEGISLATIVE PROCESS.

Published in:

South Carolina Law Review, 2008, v. 60, n. 1, p. 149

By:

HORTON, BRENT J.

Publication type:

Article

Applying SAB 108.

Published in:

CPA Journal, 2009, v. 79, n. 2, p. 54

By:

Craig, Thomas R.

Publication type:

Article

Accounting for Special Purpose Entities Revised: FASB Interpretation 46(R).

Published in:

CPA Journal, 2004, v. 74, n. 7, p. 30

By:

Soroosh, Jalal;
Ciesielski, Jack T.

Publication type:

Article

Financial Statement Information, the Prediction of Book Return on Owners' Equity and Market Efficiency: The Swedish Case.

Published in:

Journal of Business Finance & Accounting, 2008, v. 35, n. 7/8, p. 795, doi. 10.1111/j.1468-5957.2008.02099.x

By:

Skogsvik, Stina

Publication type:

Article

RELATION BETWEEN PREDISCLOSURE INFORMATION ASYMMETRY AND TRADING VOLUME REACTION AROUND QUARTERLY EARNINGS ANNOUNCEMENTS.

Published in:

Journal of Business Finance & Accounting, 1997, v. 24, n. 6, p. 851, doi. 10.1111/1468-5957.00137

By:

Lobo, Gerald J.;
Tung, Samuel

Publication type:

Article

PROFESSIONAL JUDGEMENT: A MUST IN THE AUDIT OF FINANCIAL STATEMENTS.

Published in:

Annals of the University of Oradea, Economic Science Series, 2015, v. 24, n. 1, p. 993

By:

Chis, Anca Oana;
Manoiu, Sorana

Publication type:

Article

THE BACKGROUND OF PROFESSIONAL JUDGMENT OF MATERIALTY IN STATUTORY AUDIT BASED ON QUALITATIVE FACTORS ANALYSIS.

Published in:

Annals of the University of Oradea, Economic Science Series, 2010, v. 19, n. 1, p. 585

By:

Ancuţa, Şpan Georgeta;
Emil, Popa Irimie;
Timea, Fülop Melinda;
Atanasiu, Pop

Publication type:

Article

CONSOLIDATION POLICY: PAST, PRESENT AND FUTURE APPROACHES TO THE CONCEPT OF CONTROL.

Published in:

Annals of the University of Oradea, Economic Science Series, 2010, v. 19, n. 1, p. 541

By:

Victor, Müller;
Reka, Cardos Ildiko;
Ionel, Ienciu Alin

Publication type:

Article