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Daneshyari Accounting Journas Latest Articles

Accounting Research Articles

The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment
Fulltext Access 22 Pages 2016
Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico
Fulltext Access 23 Pages 2016
Adverse selection, slow-moving capital, and misallocation
Fulltext Access 23 Pages 2016
Local financial capacity and asset values: Evidence from bank failures
Fulltext Access 23 Pages 2016
The leverage externalities of credit default swaps
Fulltext Access 23 Pages 2016
Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities
Fulltext Access 23 Pages 2016
Actuarialism as biopolitical and disciplinary technique
Fulltext Access 23 Pages 2016
Government governance, executive networks and enterprise R&D Expenditure
Fulltext Access 23 Pages 2016
Are retail traders compensated for providing liquidity?
Fulltext Access 23 Pages 2016
Dual ownership, returns, and voting in mergers
Fulltext Access 23 Pages 2016
Shorting at close range: A tale of two types
Fulltext Access 23 Pages 2016
Common auditors in M&A transactions
Fulltext Access 23 Pages 2016
Do business groups affect corporate cash holdings? Evidence from a transition economy
Fulltext Access 24 Pages 2016
Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms
Fulltext Access 24 Pages 2016
Sentiments, financial markets, and macroeconomic fluctuations
Fulltext Access 24 Pages 2016
Rank and file employees and the discovery of misreporting: The role of stock options
Fulltext Access 24 Pages 2016
The commitment problem of secured lending
Fulltext Access 24 Pages 2016
The information role of audit opinions in debt contracting
Fulltext Access 24 Pages 2016
Why grids in accounting?
Fulltext Access 24 Pages 2016
Levers of eco-control and competitive environmental strategy
Fulltext Access 25 Pages 2016
Provision for income tax expense ASC 740: A teaching note
Fulltext Access 25 Pages 2016
Does rating analyst subjectivity affect corporate debt pricing?
Fulltext Access 25 Pages 2016
Dynamic threshold values in earnings-based covenants
Fulltext Access 25 Pages 2016
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
Fulltext Access 25 Pages 2016
Liquidity, resiliency and market quality around predictable trades: Theory and evidence
Fulltext Access 25 Pages 2016
Using options to measure the full value-effect of an event: Application to Obamacare
Fulltext Access 25 Pages 2016
Can information be locked up? Informed trading ahead of macro-news announcements
Fulltext Access 25 Pages 2016
Capitalizing on Capitol Hill: Informed trading by hedge fund managers
Fulltext Access 25 Pages 2016
Securities trading by banks and credit supply: Micro-evidence from the crisis
Fulltext Access 26 Pages 2016
Estimation of deficiency risk and prioritization of information security controls: A data-centric approach
Fulltext Access 27 Pages 2016
Assessment of a credit scoring system for popular bank savings and credit
Fulltext Access 27 Pages 2016
Roughing up beta: Continuous versus discontinuous betas and the cross section of expected stock returns
Fulltext Access 27 Pages 2016
Bank equity connections, intellectual property protection and enterprise innovation – A bank ownership perspective
Fulltext Access 27 Pages 2016
Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management's discussion
Fulltext Access 27 Pages 2016
Internal control reporting and accounting standards: A cross-country comparison
Fulltext Access 27 Pages 2016
The value of creditor control in corporate bonds
Fulltext Access 27 Pages 2016
The effect of accounting comparability on the accrual-based and real earnings management
Fulltext Access 27 Pages 2016
Can analysts pick stocks for the long-run?
Fulltext Access 28 Pages 2016
Fiscal Support and Earnings Management
Fulltext Access 28 Pages 2016
Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
Fulltext Access 28 Pages 2016
Have we solved the idiosyncratic volatility puzzle?
Fulltext Access 28 Pages 2016
What do private equity firms say they do?
Fulltext Access 28 Pages 2016
Fragility in money market funds: Sponsor support and regulation
Fulltext Access 29 Pages 2016
Passive investors, not passive owners
Fulltext Access 31 Pages 2016
Internal lobbying at the IASB
Fulltext Access 32 Pages 2016
Inteligencia de negocios: estrategia para el desarrollo de competitividad en empresas de base tecnológica
Fulltext Access 32 Pages 2016
Can media exposure improve stock price efficiency in China and why?
Fulltext Access 32 Pages 2016
Developing student competencies: An integrated approach to a financial statement analysis project
Fulltext Access 33 Pages 2016
The Impact of the Greek Sovereign Debt Crisis on European Banks' Disclosure and its Economic Consequences
Fulltext Access 33 Pages 2016
Socialism, accounting, and the creation of ‘consensus capitalism’ in America, circa.1935–1955
Fulltext Access 35 Pages 2016
The common factor in idiosyncratic volatility: Quantitative asset pricing implications
Fulltext Access 35 Pages 2016
Accounting education literature review (2015)
Fulltext Access 36 Pages 2016
Guiding through the Fog: Financial statement complexity and voluntary disclosure
Fulltext Access 36 Pages 2016
Global financial crisis, ownership and bank profit efficiency in the Bangladesh's state owned and private commercial banks
Fulltext Access 41 Pages 2016
The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations
Fulltext Access 43 Pages 2016
Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)
Fulltext Access 4 Pages 2015
‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J.
Fulltext Access 5 Pages 2015
The SOX 404 internal control audit: Key regulatory events
Fulltext Access 5 Pages 2015
Compliance costs and disclosure requirement mandates: Some evidence
Fulltext Access 5 Pages 2015
A comment on Christoffersen, Jacobs, and Ornthanalai (2012), “Dynamic jump intensities and risk premiums: Evidence from S&P 500 returns and options”
Fulltext Access 5 Pages 2015
Effects of mental workloads on depression–anger symptoms and interpersonal sensitivities of accounting professionals
Fulltext Access 6 Pages 2015
The effect of in-process research and development capitalization on M&A and purchase price allocations
Fulltext Access 6 Pages 2015
Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Fulltext Access 6 Pages 2015
Does information about auditor switches affect investing decisions?
Fulltext Access 6 Pages 2015
An insider's reflection on quantitative research in the social and environmental disclosure domain
Fulltext Access 6 Pages 2015
The International Integrated Reporting Council: A call to action
Fulltext Access 6 Pages 2015
Do risk management activities impact earnings volatility?
Fulltext Access 7 Pages 2015
Response of Spanish stock market to ECB monetary policy during financial crisis
Fulltext Access 7 Pages 2015
The ‘internationalisation’ of accounting history publishing
Fulltext Access 7 Pages 2015
The ‘subject’ of corruption
Fulltext Access 7 Pages 2015
Discussion of “The Effects of Corporate Governance and Product Market Competition on Analysts' Forecasts: Evidence from the Brazilian Capital Market”
Fulltext Access 7 Pages 2015
Discussion of “Equity Financing and Social Responsibility: Further International Evidence”
Fulltext Access 8 Pages 2015
Johnson Manufacturing case study–bankruptcy
Fulltext Access 8 Pages 2015
Praxis, Doxa and research methods: Reconsidering critical accounting
Fulltext Access 8 Pages 2015
Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014)
Fulltext Access 8 Pages 2015
Value relevance of firms’ integral environmental performance: Evidence from Russia
Fulltext Access 8 Pages 2015
The PCAOB's role in audit conduct and conscience
Fulltext Access 8 Pages 2015
The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects
Fulltext Access 9 Pages 2015
The case of the frequent flyer fraudster
Fulltext Access 9 Pages 2015
The impact of educational levels on formal and informal entrepreneurship
Fulltext Access 9 Pages 2015
Herding behaviour and sentiment: Evidence in a small European market
Fulltext Access 9 Pages 2015
The effect of SEC approval of social media for information dissemination
Fulltext Access 9 Pages 2015
SOX and bondholders' reliance on monitors
Fulltext Access 9 Pages 2015
Accounting academia and the threat of the paying-off mentality
Fulltext Access 9 Pages 2015
A note on an architecture for integrating cloud computing and enterprise systems using REA
Fulltext Access 9 Pages 2015
Discussion of “The Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”
Fulltext Access 9 Pages 2015
Equity premia predictability in the EuroZone
Fulltext Access 9 Pages 2015
The economic impact of European financial integration: The importance of the banking union
Fulltext Access 9 Pages 2015
For Marx: A critique of Jacques Richard's ‘The dangerous dynamics of modern capitalism (From static to IFRS’ futuristic accounting)’
Fulltext Access 9 Pages 2015
(En)gendering sustainability
Fulltext Access 9 Pages 2015
Corporate ethics and auditor choice – international evidence
Fulltext Access 9 Pages 2015
In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide
Fulltext Access 10 Pages 2015
Sustaining diversity in social and environmental accounting research
Fulltext Access 10 Pages 2015
Contingency liabilities: The effect of three alternative reporting styles
Fulltext Access 10 Pages 2015
Volatility and mutual fund manager skill
Fulltext Access 10 Pages 2015
Causes and resolution of bankruptcy: The efficiency of the law
Fulltext Access 10 Pages 2015
Stagnation in accounting education research
Fulltext Access 10 Pages 2015
The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Fulltext Access 10 Pages 2015
The JOBS Act disclosure exemptions: Some early evidence
Fulltext Access 10 Pages 2015
American ideology, socialism and financial accounting theory: A counter view
Fulltext Access 10 Pages 2015
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