Search Results - "FINANCIAL statements"

Assessing Similarity in Production from Organizational and Department-Level Financial Accounting Statements.

Authors: Friesner D Brajcich A Friesner K et al.

Source: Hospital topics [Hosp Top] 2025 Oct-Dec; Vol. 103 (4), pp. 299-315. Date of Electronic Publication: 2024 Sep 05.

Publication Type: Journal Article

Journal Info: Publisher: Routledge Country of Publication: United States NLM ID: 0411772 Publication Model: Print-Electronic Cited Medium: Internet ISSN: 1939-9278 (Electronic) Linking ISSN: 00185868 NLM ISO Abbreviation: Hosp Top Subsets: MEDLINE

Financial Statement Placement, Note Disclosure, and Value Relevance: Evidence from ASU 2011-05.

Authors: Cedergren, Matthew C. Chen, Changling Chen, Kai et al.

Source: Journal of Financial Reporting. Spring2026, Vol. 11 Issue 1, p35-66. 32p.

Misstatement Detection Lag and Prediction Evaluation.

Authors: Yang, Liu Zhu, Min

Source: Accounting Review. Mar2026, Vol. 101 Issue 2, p395-417. 23p.

Do Larger Reporting Networks Yield Benefits from Information Network Effects?

Authors: Brown, Anna Bergman Byard, Donal Darrough, Masako et al.

Source: Accounting Review. Jan2026, Vol. 101 Issue 1, p57-80. 24p.

Analyzing Open-Source eXtensible Business Reporting Language (XBRL) Financial Statement Data: A DuPont Analysis.

Authors: Hoag, Matthew L. Swallow, Nick P. Weinberger, Andrew S.

Source: Issues in Accounting Education. Nov2025, Vol. 40 Issue 4, p161-173. 13p.

Predicting Material Misstatements Using Machine Learning.

Authors: Zhang Parker, Chanyuan Jiang, Lanxin Cho, Soohyun et al.

Source: Accounting Review. Nov2025, Vol. 100 Issue 6, p225-262. 38p.

Compustat Financial Statement Data Articulation: A Simplified Approach.

Authors: Ayash, Brian Bednarek, Ziemowit Bordeman, Adam

Source: Journal of Financial Reporting. Fall2025, Vol. 10 Issue 2, p27-44. 18p.

Does Bitcoin Belong on Your Balance Sheet?

Authors: Catalini, Christian^1,2,3,4,5,6

Source: Harvard Business Review Digital Articles. 9/5/2025, p1-8. 8p.

Ind AS Convergence: Impact on Financial Reporting and Audit Costs.

Authors: Chakraborty, Sourav Deb, Rajat

Source: Journal of Contemporary Business Research. Jun2026, Vol. 2 Issue 1, p92-103. 12p.

Ertragsteuerrechtliche Organschaft – Anforderungen an die tatsächliche Durchführung eines Gewinnabführungsvertrags.

Authors: Rode, Oliver (AUTHOR)

Source: FinanzRundschau. Apr2026, Vol. 108 Issue 8, p380-384. 5p.

Audit Quality Characteristics and Financial Reporting Quality Among Jordanian Small and Medium Enterprises: A PLS-SEM Approach.

Authors: Alshira'h, Ahmad Farhan¹ (AUTHOR)

Source: International Journal of Financial Studies. May2026, Vol. 14 Issue 5, p118. 17p.

Analysis And Strategies for Strengthening Internal Controls Over Financial Reporting (PIPK) at PT Wika.

Authors: Saurmauli, Christine Belgina¹ christinebelginasaurmauli@ui.ac.id

Source: Journal Research of Social Science, Economics & Management. May2026, Vol. 5 Issue 10, p12086-12094. 9p.

业绩期望差距与企业财务重述.

Alternate Title: Performance Expectation Gap and Corporate Financial Restatements.

Authors: 李政大 刘嘉怡 杨万平 et al.

Source: East China Economic Management. May2026, Vol. 40 Issue 5, p98-108. 11p.

The Impact of Board Networks on Financial Statement Comparability.

Authors: Gil, Jangho Kim, Youngbin Sequeira, Emmanuel

Source: Journal for East European Management Studies. Apr2026, Vol. 31 Issue 2, p1-18. 18p.

Generative AI in Financial Reporting.

Authors: BLANKESPOOR, ELIZABETH DEHAAN, ED LI, QIANQIAN

Source: Journal of Accounting Research (John Wiley & Sons, Inc.). Jun2026, Vol. 64 Issue 3, p1189-1232. 44p.

Enhancing Mutual Fund Performance Analysis with Financial Statement Information.

Authors: Li, James J.¹ (AUTHOR) james.li.wp24@wharton.upenn.edu

Source: Journal of Investing. Jun2026, Vol. 35 Issue 4, p6-29. 24p.

آیا تغییر در سود خالص پس از حسابرسی تاثیری بر ارزیابی سرمایه گذاران با تجربه و کم تجربه از اعتبار عناصر گزارشگری مالی دارد؟.

Alternate Title: Do Post-Audit Changes in Net Income Influence How High- and Low-Experience Investors Assess the Credibility of Financial Reporting Elements?

Authors: مرضیه توحیدی نژا الناز رضایی

Source: Empirical Studies of Financial Accounting. Spring2026, Vol. 23 Issue 89, p181-225. 45p.

Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework.

Authors: Buchanan, Jessica Griffith, Emily Lambert, Tamara A. et al.

Source: Auditing: A Journal of Practice & Theory. May2025, Vol. 44 Issue 2, p27-49. 23p.

Distributed Ledgers and Secure Multiparty Computation for Financial Reporting and Auditing.

Authors: Cao, Sean Shun Cong, Lin William Yang, Baozhong

Source: Management Science (INFORMS). May2025, Vol. 71 Issue 5, p3852-3872. 21p.

How Resilient Are Firms' Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths.

Authors: McVay, Sarah E. Rabier, MaryJane R.

Source: Accounting Review. May2025, Vol. 100 Issue 3, p395-419. 25p.