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Keywords
11
accounting
7
accounting standards
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financial accounting
6
financial performance
6
financial reporting
5
accounting and control
5
finance
5
investors
4
financial disclosure
3
balance sheet
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business enterprises
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cost accounting
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fair value accounting
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international financial reporting standards
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valuation
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G14
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International Financial Reporting Standards
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M41
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accounting firms
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accounting guidelines
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assets (accounting)
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attention
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audit quality
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auditing
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auditors
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bank regulation
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banking laws
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corporate accounting
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corporate profits
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cross-sectional method
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debt
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earnings announcements
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ethics and social responsibility
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fair value
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finance, accounting and control
2
financial crisis
2
income statement
2
income statements
2
information asymmetry
2
intangible property
2
international business enterprises
2
market efficiency
2
profitability
2
stock prices
2
stocks (finance)
1
American Jobs Creation Act of 2004 (U.S.)
1
China
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G12
1
G17
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Global Financial Crisis, 2008-2009
1
IFRS
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IPO (initial public offering)
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International Financial Reporting Standards (IFRS)
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M4
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Nobel Prizes
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OM-accounting interface
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PCAOB
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United States Sarbanes-Oxley Act of 2002
1
academia
1
accounting fundamentals
1
accounting harmonisation
1
accounting measurement
1
accounting procedures
1
accounting quality
1
adoption des IFRS
1
adoption of IFRS
1
annual reports
1
arbitrage costs
1
asset management
1
asset pricing
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audit fees
1
audit markets
1
audit partner tenure
1
auditor independence
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auditor reporting
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auditor rotation
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auditor selection
1
balance sheet channel
1
bank
1
bank failure prediction
1
bank failures
1
bank management
1
bank risk
1
banking industry
1
bankruptcy
1
banks and banking
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benchmarking (management)
1
benefits
1
big data
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board of directors
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budgeting
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business cycle
1
business cycles
1
business groups
1
business revenue
1
business schools
1
business size
1
capital
1
capital adequacy
1
capital market
1
carbon accounting
1
carbon emissions
1
carbon reporting
1
carbon taxes
1
cash flow statement
1
cash position of corporations
1
channel efficiency
1
chief financial officers
1
chief marketing officers
1
communication
1
comparability
1
comparative economics
1
compensation
1
competition
1
conceptual framework
1
conservatism
1
consolidated financial statements
1
consolidation
1
consumer behavior
1
consumer demographics
1
consumers
1
contactor control systems
1
corporate debt
1
corporate disclosures
1
corporate finance management
1
corporate governance
1
corporations
1
cost of capital
1
country factors
1
credit ratings
1
credit spreads
1
customer loyalty programs
1
debt management
1
default prediction
1
deficit
1
depreciation
1
disclosure
1
disclosure in accounting
1
discounted cash flow (DCF)
1
distress
1
dividends
1
dynamic pricing
1
dynamic programming
1
earnings surprise
1
ecological impact
1
economic impact
1
economic indicators
1
economics
1
efficient market theory
1
emerging markets
1
employment tenure
1
enterprise value
1
entrepreneurship
1
equity
1
equity capital
1
equity participations
1
executive compensation
1
expectation (psychology)
1
expected returns
1
expensing
1
financial analysis
1
financial executives
1
financial intermediation
1
financial management
1
financial markets
1
financial performance measurement
1
financial ratios
1
financial reporting quality
1
financial reporting transparency
1
financial research
1
financial risk
1
financial security
1
financial services industry
1
financial statement analysis
1
firm value
1
fixed assets
1
foreign corporations
1
g11
1
global financial reporting
1
government regulation
1
growth
1
historical cost
1
ifrs
1
implicit claims
1
income shifting
1
income shifting (taxation)
1
industry factors
1
information financière internationale
1
information sharing
1
information theory in economics
1
innovation
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innovations in business
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intangible assets
1
intermediation
1
intermediation (finance)
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internal auditing
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international accounting
1
international equity valuation
1
international tax
1
internet
1
investment inefficiently
1
investment policy
1
investment risk
1
investments
1
investor relations (corporations)
1
investor reports
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job hunting
1
job prospects
1
job search
1
job vacancies
1
key performance indicators
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l25
1
labor incentives
1
labor turnover
1
liabilities
1
liabilities (accounting)
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liability
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limited attention
1
limited liability
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liquidity (economics)
1
loan default contagion
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loyalty programs
1
m41
1
mandatory reporting (law)
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marketing
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mass media
1
matching theory
1
material weakness(auditing)
1
measurement errors
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media
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microeconomics
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monetary policy
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multinational organizations
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net-zero pledges
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non-profit accounting
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normes internationales d'information financière (IFRS)
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organizational transparency
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overvaluation
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patent markets
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patent suits
1
pay for performance
1
performance pay
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portfolio management (investments)
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practice-oriented research
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practitioner
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predictive tests
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price-book ratio
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price-to-book
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price-to-earnings
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pricing distortions
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profit & loss
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public firm presence
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rate of return
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rate of return on stocks
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recruitment
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repatriated foreign earnings
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research dissemination
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research insights
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research publication
1
research-practice gap
1
risk
1
risk and uncertainty
1
risk management
1
risk management in business
1
risk-weighted assets
1
riskiness of banks
1
savings
1
scholarly method
1
search
1
seasonal analysis
1
security lending
1
short selling
1
short selling (securities)
1
spillovers
1
spiral down
1
stock exchanges
1
strategy
1
supply & demand
1
support groups
1
systematic risk
1
tax assessment
1
tax benefits
1
tax cuts
1
tax reform
1
technology
1
time series analysis
1
time-based pricing
1
tobin's q
1
transfer pricing
1
truthfulness & falsehood
1
turnover
1
two-sided matching
1
unemployment
1
vesting
1
voluntary disclosure
1
wage differentials
1
wages
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