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検索結果 118 件

Management earnings forecast and financial statement complexity

Management earnings forecast and financial statement complexity
デジタル記事
2023-07Journal of Accounting and Public Policy42 4p.107072-
全国の図書館
  • 掲載誌（ISSN）02784254

Same information, different value: New evidence on the value of voluntary assurance

Same information, different value: New evidence on the value of voluntary assurance
デジタル記事
2021-10-18Journal of Accounting and Public Policy40 5p.106856-
インターネットで読める全国の図書館
  • 掲載誌（ISSN）02784254

Same information, different value: New evidence on the value of voluntary assurance

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デジタル記事
Nakaoka, Takayoshi, 髙田, 知実, 内田, 浩史Elsevier2021-10-18Journal of Accounting and Public Policy40 5p.106856-
インターネットで読める全国の図書館

Same information, different value: New evidence on the value of voluntary assurance

Same information, different value: New evidence on the value of voluntary assurance
デジタル記事
Nakaoka, Takayoshi, 髙田, 知実, 内田, 浩史Elsevier2021-10-18Journal of Accounting and Public Policy40 5p.106856-
全国の図書館

Are more able managers good future tellers? Learning from Japan

Are more able managers good future tellers? Learning from Japan
デジタル記事
2021-07Journal of Accounting and Public Policy40 4p.106815-
インターネットで読める全国の図書館
  • 掲載誌（ISSN）02784254

Estimating the COVID-19 cash crunch: Global evidence and policy

Estimating the COVID-19 cash crunch: Global evidence and policy
デジタル記事
2020-03Journal of Accounting and Public Policy39 2p.106741-
全国の図書館
  • 掲載誌（ISSN）02784254

Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan

Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan
デジタル記事
2017-11Journal of Accounting and Public Policy36 6p.451-467
全国の図書館
  • 掲載誌（ISSN）02784254

Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports

Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports
デジタル記事
2017-05Journal of Accounting and Public Policy36 3p.220-238
全国の図書館
  • 掲載誌（ISSN）02784254

Managerial ability, political connections, and fraudulent financial reporting in China

Managerial ability, political connections, and fraudulent financial reporting in China
デジタル記事
2017-03Journal of Accounting and Public Policy36 2p.141-162
全国の図書館
  • 掲載誌（ISSN）02784254

Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan

Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan
デジタル記事
2017-02-01Journal of Accounting and Public Policy36 1p.82-98
インターネットで読める全国の図書館
  • 掲載誌（ISSN）02784254

Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan

pdfを表すアイコン
デジタル記事
榎本, 正博, Yamaguchi, TomoyasuElsevier2017-02-01Journal of Accounting and Public Policy36 1p.82-98
インターネットで読める全国の図書館

Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project

Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project
デジタル記事
2017-01Journal of Accounting and Public Policy36 1p.14-33
全国の図書館
  • 掲載誌（ISSN）02784254

Stakeholder demand for accounting quality and economic usefulness of accounting in U.S. private firms

Stakeholder demand for accounting quality and economic usefulness of accounting in U.S. private firms
デジタル記事
2017-01Journal of Accounting and Public Policy36 1p.1-13
全国の図書館
  • 掲載誌（ISSN）02784254

A cross-country study of legal-system strength and real earnings management

A cross-country study of legal-system strength and real earnings management
デジタル記事
2016-09Journal of Accounting and Public Policy35 5p.477-512
全国の図書館
  • 掲載誌（ISSN）02784254

The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory

The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory
デジタル記事
2016-09Journal of Accounting and Public Policy35 5p.455-476
全国の図書館
  • 掲載誌（ISSN）02784254

The effect of accounting comparability on the accrual-based and real earnings management

The effect of accounting comparability on the accrual-based and real earnings management
デジタル記事
2016-09Journal of Accounting and Public Policy35 5p.513-539
全国の図書館
  • 掲載誌（ISSN）02784254

Value relevance of accounting information under an integrated reporting approach: A research note

Value relevance of accounting information under an integrated reporting approach: A research note
デジタル記事
2016-07Journal of Accounting and Public Policy35 4p.437-452
全国の図書館
  • 掲載誌（ISSN）02784254

The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations

The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations
デジタル記事
2016-07Journal of Accounting and Public Policy35 4p.352-394
全国の図書館
  • 掲載誌（ISSN）02784254

Internal lobbying at the IASB

Internal lobbying at the IASB
デジタル記事
2016-05Journal of Accounting and Public Policy35 3p.224-255
全国の図書館
  • 掲載誌（ISSN）02784254

Geographic dispersion and earnings management

Geographic dispersion and earnings management
デジタル記事
2015-09Journal of Accounting and Public Policy34 5p.490-508
全国の図書館
  • 掲載誌（ISSN）02784254