المؤلفون: McDonough, Ryan P., Yan, Claire J.

المصدر: Contemporary Accounting Research; Sep2024, Vol. 41 Issue 3, p1952-1985, 34p

مصطلحات موضوعية: FINANCIAL statements, INFRASTRUCTURE (Economics), ACCOUNTING standards, INFRASTRUCTURE funds, GOVERNMENT information

المؤلفون: Chichernea, Doina C., Schaberl, Philipp D., Thevenot, Maya A.

المصدر: Journal of Accounting, Auditing & Finance; Jul2024, Vol. 39 Issue 3, p643-672, 30p

مصطلحات موضوعية: FINANCIAL statements standards, ACCOUNTING standards, DISCLOSURE, PRICES, FINANCIAL statements, INVESTORS, FINANCIAL policy

الشركة/الكيان: FINANCIAL Accounting Standards Board

المؤلفون: Cho, Young Jun, Seo, Hojun

المصدر: Contemporary Accounting Research; Jun2024, Vol. 41 Issue 2, p1216-1247, 32p

مصطلحات موضوعية: FINANCIAL statements standards, ACCOUNTING standards, INTERNATIONAL Financial Reporting Standards, CAPITAL market

المؤلفون: Everard, Andrea, St. Pierre, Kent

المصدر: Journal of Accounting, Auditing & Finance; Apr2024, Vol. 39 Issue 2, p456-467, 12p

مصطلحات موضوعية: ACCOUNTING firms, ACCOUNTING standards, AUDITING standards, FRAUD, AUDITORS, VALUATION

الشركة/الكيان: PUBLIC Company Accounting Oversight Board

المؤلفون: Bhattacharya, Nilabhra, Saito, Yoshie, Venkataraman, Ramgopal, Jiewei Yu, Jeff

المصدر: Journal of Accounting, Auditing & Finance; Apr2024, Vol. 39 Issue 2, p335-363, 29p

مصطلحات موضوعية: INDUSTRIAL efficiency, DATA envelopment analysis, INTERNATIONAL Financial Reporting Standards, STOCHASTIC frontier analysis, ACCOUNTING standards

مصطلحات جغرافية: GERMANY, UNITED Kingdom

المؤلفون: El-Gazzar, Samir M., Jacob, Rudolph A., McGregor, Scott P.

المصدر: Journal of Accounting, Auditing & Finance; Apr2024, Vol. 39 Issue 2, p516-539, 24p

مصطلحات موضوعية: FINANCIAL disclosure, NET present value, FINANCIAL analysts, ECONOMIC indicators, EARNINGS forecasting, ACCOUNTING standards

المؤلفون: Donelson, Dain C., Glenn, Jennifer L., McGuire, Sean T., Yust, Christopher G.

المصدر: Contemporary Accounting Research; Mar2024, Vol. 41 Issue 1, p163-194, 32p

مصطلحات موضوعية: TAX rates, STOCKHOLDERS, ACTIONS & defenses (Law), TAXATION, FINANCIAL statements, ACCOUNTING standards, CORPORATE taxes

المؤلفون: Ciconte, William A., Donohoe, Michael P., Lisowsky, Petro, Mayberry, Michael A.

المصدر: Contemporary Accounting Research; Mar2024, Vol. 41 Issue 1, p355-390, 36p

مصطلحات موضوعية: INCOME tax, TAX benefits, EARNINGS management, FINANCIAL statements, TAXATION, ACCRUAL basis accounting, ACCOUNTING standards

المؤلفون: Chircop, Justin

المصدر: Journal of Accounting, Auditing & Finance; Jan2024, Vol. 39 Issue 1, p29-56, 28p

مصطلحات موضوعية: INVENTORY control, CONSERVATISM (Accounting), ACCOUNTING standards, CROSS-sectional method

المؤلفون: Jin, Han, Marshall, Beverly B.^{Aff2, IDs11156024012637_cor2}

المصدر: Review of Quantitative Finance and Accounting. 63(2):397-432