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Material Type: Artigo
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Explaining Rules-Based Characteristics in U.S. GAAP: Theories and EvidenceDONELSON, DAIN C. ; MCINNIS, JOHN ; MERGENTHALER, RICHARD D.Journal of accounting research, 2016-06, Vol.54 (3), p.827-861 [Periódico revisado por pares]Chicago: Blackwell Publishing LtdTexto completo disponível |
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Material Type: Artigo
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The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor LiabilityGimbar, Christine ; Hansen, Bowe ; Ozlanski, Michael E.The Accounting review, 2016-11, Vol.91 (6), p.1629-1646 [Periódico revisado por pares]Sarasota: American Accounting AssociationTexto completo disponível |
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Material Type: Artigo
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Sequence as explanation: The international politics of accounting standardsPosner, ElliotReview of international political economy : RIPE, 2010-10, Vol.17 (4), p.639-664 [Periódico revisado por pares]London: Taylor & Francis GroupTexto completo disponível |
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Material Type: Artigo
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Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and GermanyChen, Stephen ; Bouvain, PetraJournal of business ethics, 2009-04, Vol.87 (Suppl 1), p.299-317 [Periódico revisado por pares]Dordrecht: SpringerTexto completo disponível |
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Material Type: Artigo
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The Signaling Effect of Corporate Social Responsibility in Emerging EconomiesSu, Weichieh ; Peng, Mike W. ; Tan, Weiqiang ; Cheung, Yan-LeungJournal of business ethics, 2016-03, Vol.134 (3), p.479-491 [Periódico revisado por pares]Dordrecht: SpringerTexto completo disponível |
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Material Type: Artigo
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The Disclosure Panacea: A Comparative Perspective on Charity Financial ReportingBreen, Oonagh B.Voluntas (Manchester, England), 2013-09, Vol.24 (3), p.852-880 [Periódico revisado por pares]Boston: SpringerTexto completo disponível |
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Material Type: Artigo
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Prospect Theory and Stock Returns: An Empirical TestBarberis, Nicholas ; Mukherjee, Abhiroop ; Wang, BaolianThe Review of financial studies, 2016-11, Vol.29 (11), p.3068-3107 [Periódico revisado por pares]Oxford: Oxford University PressTexto completo disponível |
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Material Type: Artigo
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Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination RoleCHEN, QI ; LEWIS, TRACY R. ; SCHIPPER, KATHERINE ; ZHANG, YUNJournal of accounting research, 2017-03, Vol.55 (1), p.153-196 [Periódico revisado por pares]Chicago: Wiley Subscription Services, IncTexto completo disponível |
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Material Type: Artigo
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The Credit Cycle and the Business Cycle: New Findings Using the Loan Officer Opinion SurveyLown, Cara ; Morgan, Donald P.Journal of money, credit and banking, 2006-09, Vol.38 (6), p.1575-1597 [Periódico revisado por pares]Columbus: Ohio State University PressTexto completo disponível |
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Material Type: Artigo
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Why Has U.S. Inflation Become Harder to Forecast?STOCK, JAMES H. ; WATSON, MARK W.Journal of money, credit and banking, 2007-02, Vol.39 (s1), p.3-33 [Periódico revisado por pares]Malden, USA: Blackwell Publishing IncTexto completo disponível |