المؤلفون: Salehi, Mahdi, Miri, Hossein, Zimon, Grzegorz

المصدر: Management Research Review, 2024, Vol. 48, Issue 1, pp. 146-163.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/MRR-08-2023-0563

المؤلفون: Gisbert Clemente, Ana, Navallas Labat, Begoña, Romero Fúnez, Dominga

مصطلحات موضوعية: Segment reporting, Agency theory, Proprietary costs, Management approach, Economía

وصف الملف: application/pdf

Relation: Revista Española de Financiacion y Contabilidad; https://doi.org/10.1080/02102412.2024.2329502; Revista Española de Financiación y Contabilidad (2024): 1-41; 0210-2412 (print); 2332-0753 (online); http://hdl.handle.net/10486/714301; 41

الاتاحة: http://hdl.handle.net/10486/714301
https://doi.org/10.1080/02102412.2024.2329502

المؤلفون: HUANG, Ying-Chi

المصدر: Dissertations and Theses Collection (Open Access)

مصطلحات موضوعية: ESG reporting, Mandatory disclosure, Proprietary costs, Goingprivate, Accounting

وصف الملف: application/pdf

Relation: https://ink.library.smu.edu.sg/etd_coll/548; https://ink.library.smu.edu.sg/context/etd_coll/article/1546/viewcontent/GPAC_AY2019_PhD_Ying_chi_Huang.pdf

الاتاحة: https://ink.library.smu.edu.sg/etd_coll/548
https://ink.library.smu.edu.sg/context/etd_coll/article/1546/viewcontent/GPAC_AY2019_PhD_Ying_chi_Huang.pdf

المؤلفون: Bovane, Silpa Vassantlal

مصطلحات موضوعية: Integrated reporting, Segment reporting, Proprietary costs, Competitive harm, Relato integrado, Relato por segmentos, Custos proprietários, Danos de competitividade

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10071/24214

المؤلفون: Gisbert Clemente, Ana, Navallas Labat, Begoña, Romero Fúnez, Dominga

المساهمون: UAM. Departamento de Contabilidad

مصطلحات موضوعية: Agency theory, Independent directors, Proprietary costs, Segment reporting, Economía

وصف الملف: application/pdf

Relation: Journal of Management and Governance; https://doi.org/10.1007/s10997-012-9243-4; Gobierno de España. ECO2010-19314; Journal of Management and Governance 18.3 (2014) 733-763; 1385-3457 (print); 1572-963X (online); http://hdl.handle.net/10486/705861; 733; 763; 18

الاتاحة: http://hdl.handle.net/10486/705861
https://doi.org/10.1007/s10997-012-9243-4

المؤلفون: Badia, Marc, Duro, Miguel, Jorgensen, Bjorn N., Ormazabal, Gaizka

المساهمون: Accounting, Helsinki

مصطلحات موضوعية: 512 Business and Management, proprietary costs, competition, disclosure rules, disclosure of oil and gas reserves, informational spillovers, real externalities of disclosure regulation, KOTA2021, PREM2021_extra, 0 - Not open access, 1 - Self archived, https://helda.helsinki.fi/dhanken/handle/10227/464669, 1- Minst en av författarna har en utländsk affiliation, 1- Publicerad utomlands, 0- Ingen affiliation med ett företag, AoS: Financial management, accounting, and governance, SDG 8 - Decent Work and Economic Growth

وصف الملف: application/pdf

Relation: http://hdl.handle.net/10227/464669; 85115147946

الاتاحة: http://hdl.handle.net/10227/464669

المؤلفون: BHATTACHARYA, Neil, CHANG, Hye Sun, CHIOREAN, Raluca

المصدر: Research Collection School Of Accountancy

مصطلحات موضوعية: Mandatory disclosures, Derivatives, Proprietary costs, Agency costs, SEC comment letters, Accounting

وصف الملف: application/pdf

Relation: https://ink.library.smu.edu.sg/soa_research/1969; https://ink.library.smu.edu.sg/context/soa_research/article/2996/viewcontent/SSRN_id3979231.pdf

الاتاحة: https://ink.library.smu.edu.sg/soa_research/1969
https://doi.org/10.1007/s11142-022-09685-1
https://ink.library.smu.edu.sg/context/soa_research/article/2996/viewcontent/SSRN_id3979231.pdf

المؤلفون: Isidro, H., Marques, A.

مصطلحات موضوعية: Proforma earnings, Alternative performance measures, Non-IFRS earnings, Proprietary costs, Financial performance, Industry concentration, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Relation: PTDC/IIM-GES/2686/2014; UID/GES/00315/2019; http://hdl.handle.net/10071/20751

الاتاحة: http://hdl.handle.net/10071/20751
https://doi.org/10.1080/00014788.2020.1798209

المؤلفون: Davern, Michael, Gyles, Nikole, Potter, Brad, Yang, Victor

المصدر: Accounting Research Journal, 2019, Vol. 32, Issue 1, pp. 50-67.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/ARJ-03-2018-0055

المؤلفون: Cen, Ling, Chen, Feng, Hou, Yu, Richardson, Gordon D.

المصدر: The Accounting Review, 2018 Mar 01. 93(2), 137-159.

URL الوصول: https://www.jstor.org/stable/26551314

المؤلفون: Cassar, Gavin J., Gerakos, Joseph J., Green, Jeremiah R., Hand, John R. M., Neal, Matthew

المصدر: The Accounting Review, 2018 Mar 01. 93(2), 117-135.

URL الوصول: https://www.jstor.org/stable/26551313

المؤلفون: Barth, Mary E., Landsman, Wayne R., Taylor, Daniel J.

المصدر: The Accounting Review, 2017 Nov 01. 92(6), 25-47.

URL الوصول: https://www.jstor.org/stable/26551278

المؤلفون: Cheng, Lin

المصدر: The Accounting Review, 2017 May 01. 92(3), 57-85.

URL الوصول: https://www.jstor.org/stable/26550660

المؤلفون: Dye, Ronald A., Sridhar, Sri S.

المصدر: Management Science, 2003 Jun 01. 49(6), 767-783.

URL الوصول: https://www.jstor.org/stable/4134023

المؤلفون: Evans, John H., Sridhar, Sri S.

المصدر: The Accounting Review, 2002 Jul 01. 77(3), 595-626.

URL الوصول: https://www.jstor.org/stable/3068889

المؤلفون: NURAMALIA HASANAH, RIDA PRIHATNI, AYUMASTUTININGSIH AYUMASTUTININGSIH

المصدر: Jurnal Ilmiah Wahana Akuntansi, Vol 12, Iss 1, Pp 64-83 (2017)

مصطلحات موضوعية: temporary differences between accounting profit and tax, proprietary costs, liquidity, earnings growth, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

Relation: http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/2832/2106; https://doaj.org/toc/2302-1810

URL الوصول: https://doaj.org/article/12ffb7691ce14069a06718973a14032e

المؤلفون: Gaizka Ormazabal, Miguel Duro, Marc Badia, Bjorn N. Jorgensen

المصدر: Accounting Review. 96(5):1-29

مصطلحات موضوعية: Economics and Econometrics, Competition, business.industry, Competition (economics), Informational spillovers, Petroleum industry, Accounting, Disclosure of oil and gas reserves, Real externalities of disclosure regulation, Proprietary costs, Disclosure rules, Business, Finance, Industrial organization

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cbdf91407d7cc9d7ad171e322c232df5
https://doi.org/10.2308/TAR-2018-0436

المؤلفون: Guo, Yihan

مصطلحات موضوعية: Segment, disclosure, audit effort, proprietary costs, corporate tax avoidance

وصف الملف: application/pdf

Relation: https://eprints.qut.edu.au/237727/1/Yihan%2BGuo%2BThesis.pdf; Guo, Yihan (2023) Segment disclosure transparency and its incentives and consequences: Evidence from Australian listed firms. PhD thesis, Queensland University of Technology.; https://eprints.qut.edu.au/237727/; Faculty of Business & Law; School of Accountancy

الاتاحة: https://eprints.qut.edu.au/237727/

المؤلفون: LI, Yinghua, LIN, Yupeng, ZHANG, Liandong

المصدر: Research Collection School Of Accountancy

مصطلحات موضوعية: Proprietary Costs, Corporate Disclosure, Customer Identity, Inevitable Disclosure Doctrine, Trade Secrets Law, Accounting, Business and Corporate Communications, Corporate Finance

وصف الملف: application/pdf

Relation: https://ink.library.smu.edu.sg/soa_research/1646; https://ink.library.smu.edu.sg/context/soa_research/article/2673/viewcontent/SSRN_id3025877.pdf

الاتاحة: https://ink.library.smu.edu.sg/soa_research/1646
https://doi.org/10.1111/1475-679X.12187
https://ink.library.smu.edu.sg/context/soa_research/article/2673/viewcontent/SSRN_id3025877.pdf

المؤلفون: Fernando Batista Fontana, Clea Beatriz Macagnan

المصدر: Intangible Capital, Vol 9, Iss 1, Pp 305-321 (2013)

مصطلحات موضوعية: Information asymmetry, Voluntary disclosure, Human capital, Agency theory, Proprietary costs theory, General Works

وصف الملف: electronic resource

Relation: http://www.intangiblecapital.org/index.php/ic/article/view/315; https://doaj.org/toc/1697-9818

URL الوصول: https://doaj.org/article/4f370a4b35484cd49ffad0f7820e9770