Discipline and punish: Exploring the application of IFRS 10 and IFRS 12 Fulltext Access 17 Pages 2017
NPD collaboration in an asymmetrical investment context: A relational view Fulltext Access 17 Pages 2017
Is socially responsible investment useful in Mexico? A multi-factor and ex-ante review Fulltext Access 17 Pages 2017
Student-authored IFRS teaching cases based on European Securities and Markets Authority reports: Experiences from case writing and subsequent classroom use Fulltext Access 17 Pages 2017
IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition Fulltext Access 19 Pages 2017
It is the business model⦠Reframing the problems of UK retail banking Fulltext Access 19 Pages 2017
Effects of the institutional environment on public-private partnership (P3) projects: Evidence from Canada Fulltext Access 19 Pages 2017
Essential patent portfolios to monitor technology standardization strategies: Case of LTE-A technologies Fulltext Access 19 Pages 2017
Post-SOX downward auditor switches and their impacts on the nonprofit audit market Fulltext Access 20 Pages 2017
How does smog affect firms' investment behavior? A natural experiment based on a sudden surge in the PM2.5 index Fulltext Access 20 Pages 2017
Re-politicizing social and environmental accounting through Rancière: On the value of dissensus Fulltext Access 21 Pages 2017
Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK Fulltext Access 21 Pages 2017
Empleo manufacturero en la Región Centro de México. Una estimación por gran división Fulltext Access 22 Pages 2017
Administración del riesgo crediticio al menudeo en México: una mejora econométrica en la selección de variables y cambios en sus caracterÃsticas Fulltext Access 22 Pages 2017
Los procesos α-estables y su relación con el exponente de autosimilitud: paridades de los tipos de cambio dólar estadounidense, dólar canadiense, euro y yen Fulltext Access 22 Pages 2017
IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China Fulltext Access 22 Pages 2017
Evolución de la capacidad tecnológica en México. Aplicación del análisis estadÃstico multivariante de cluster Fulltext Access 23 Pages 2017
From écobilan to LCA: The elite's institutional work in the creation of an environmental management accounting tool Fulltext Access 23 Pages 2017
Valuación de un producto estructurado de compra sobre el SX5E cuando la incertidumbre de los rendimientos está modelada con procesos log-estables Fulltext Access 24 Pages 2017
Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord Fulltext Access 24 Pages 2017
Evaluación de la percepción de la calidad de los servicios bancarios mediante el modelo SERVPERF Fulltext Access 24 Pages 2017
An in-depth analysis of a TTO's objectives alignment within the university strategy: An ANP-based approach Fulltext Access 25 Pages 2017
Who is internationally diversified? Evidence from the 401(k) plans of 296 firms Fulltext Access 27 Pages 2017
WSJ Category Kings - The impact of media attention on consumer and mutual fund investment decisions Fulltext Access 52 Pages 2017
What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions Fulltext Access 59 Pages 2017
The impact of innovation: Evidence from corporate bond exchange-traded funds (ETFs) Fulltext Access 61 Pages 2017
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation Fulltext Access 66 Pages 2017
Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms' internal control disclosures Fulltext Access 71 Pages 2017
Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements” Fulltext Access 4 Pages 2016
Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study” Fulltext Access 4 Pages 2016
Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements” Fulltext Access 5 Pages 2016
Present and publish? A snapshot of converting AIS presentations to publications from 1994 to 2015 Fulltext Access 5 Pages 2016
The impact of prudential regulation on bank capital and risk-taking: The case of MENA countries Fulltext Access 6 Pages 2016
El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII) Fulltext Access 8 Pages 2016
Análisis de la divulgación de la información sobre la responsabilidad social corporativa en las empresas de transporte público urbano en España Fulltext Access 9 Pages 2016
Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico Fulltext Access 10 Pages 2016
To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes-Oxley Act Fulltext Access 10 Pages 2016
Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context Fulltext Access 10 Pages 2016
¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica Fulltext Access 10 Pages 2016
Relación de agencia y monopolio. El caso del tabaco en España (1887-1986) Fulltext Access 10 Pages 2016
An exploratory examination of order effects on CPA exam passage timeliness Fulltext Access 10 Pages 2016
Modelización de la solvencia bancaria en escenarios adversos: aplicación a los «PIIGS» Fulltext Access 12 Pages 2016
Internal/inter-firm control dynamics and power-A case study of the Ericsson-Vodafone relationship Fulltext Access 12 Pages 2016
Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales Fulltext Access 13 Pages 2016
The central role of a company's technological reputation in enhancing customer performance in the B2B context of SMEs Fulltext Access 14 Pages 2016
Outlier detection in healthcare fraud: A case study in the Medicaid dental domain Fulltext Access 14 Pages 2016
Responsabilidad social en las pymes: análisis exploratorio de factores explicativos Fulltext Access 14 Pages 2016
Juicio profesional en la selección de jerarquía de valor razonable en empresas de América Latina Fulltext Access 15 Pages 2016
Lake Pedder: Accounting, environmental decision-making, nature and impression management Fulltext Access 15 Pages 2016
IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study Fulltext Access 16 Pages 2016
The impact of PCAOB regulatory actions and engagement risk on auditors’ internal audit reliance decisions Fulltext Access 16 Pages 2016
Restructuring charges and takeover likelihood: Evidence from the pre-and post-SFAS 146 eras Fulltext Access 16 Pages 2016
Riesgo de precio en commodities: ¿profundización en la sensibilidad de precios agrícolas ante shocks de tasa de interés? Fulltext Access 16 Pages 2016
Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence Fulltext Access 17 Pages 2016
Crecimiento y rentabilidad empresarial en el sector industrial brasileño Fulltext Access 17 Pages 2016
Diferencias de género en la aprobación de créditos comerciales a la PYME mexicana Fulltext Access 17 Pages 2016
The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation Fulltext Access 18 Pages 2016
Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance? Fulltext Access 18 Pages 2016
Patient capital outperformance: The investment skill of high active share managers who trade infrequently Fulltext Access 19 Pages 2016
Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors Fulltext Access 19 Pages 2016
Determinantes de la concentración de la propiedad empresarial en México Fulltext Access 19 Pages 2016
Being flexible through customization â The impact of incubator focus and customization strategies on incubatee survival and growth Fulltext Access 20 Pages 2016
Valuación de opciones asiáticas versus opciones europeas con tasa de interés Fulltext Access 20 Pages 2016
The effect of capital gains taxes on the initial pricing and underpricing of IPOs Fulltext Access 21 Pages 2016
Desarrollo y validación de un cuestionario de compatibilidad macroergonómica Fulltext Access 21 Pages 2016
Valoración de patentes farmacéuticas a través de opciones reales: equivalentes de certeza y función de utilidad Fulltext Access 21 Pages 2016
Orientación de los empresarios de Córdoba-Argentina hacia la sustentabilidad y la responsabilidad social empresarial: identificación de variables asociadas a cada constructo Fulltext Access 22 Pages 2016
Revelación de informaciones sobre capital estructural organizativo de los bancos en Brasil y España Fulltext Access 22 Pages 2016
The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms Fulltext Access 25 Pages 2016
Determinants of segment disclosure deficiencies and the effect of the SEC comment letter process Fulltext Access 25 Pages 2016
Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements Fulltext Access 26 Pages 2016
La diversidad de agentes y la evolución de las patentes traslapadas en los vehículos eléctricos Fulltext Access 26 Pages 2016
The Trueblood Study Group on the Objectives of Financial Statements (1971–73): A historical study Fulltext Access 28 Pages 2016
Does Dodd-Frank affect OTC transaction costs and liquidity? Evidence from real-time CDS trade reports Fulltext Access 28 Pages 2016
“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain Fulltext Access 28 Pages 2016