FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2054201995> ?p ?o ?g. }

• W2054201995 endingPage "30" @default.
• W2054201995 startingPage "1" @default.
• W2054201995 abstract "Abstract: The True and Fair View concept requires companies to depart from GAAP or the law if necessary to present a true and fair view of the corporation's financial affairs. We analyze UK public companies invoking a true and fair override to assess whether overrides are associated with weakened performance, earnings quality and informativeness. We find quantified overrides increase income and equity significantly, and firms that invoke more costly overrides report weaker performance. We also find that firms invoking the most costly overrides have less informative financial statements than control firms, and lower earnings quality. In contrast, firms invoking less costly overrides do not exhibit weaker performance, less informative financial statements or weaker earnings quality. These findings are relevant for the debate on principle‐ vs. rules‐based accounting." @default.
• W2054201995 created "2016-06-24" @default.
• W2054201995 creator A5044666870 @default.
• W2054201995 creator A5059609746 @default.
• W2054201995 date "2009-01-01" @default.
• W2054201995 modified "2023-10-10" @default.
• W2054201995 title "An Empirical Investigation of the True and Fair Override in the United Kingdom" @default.
• W2054201995 cites W1986833139 @default.
• W2054201995 cites W2001752173 @default.
• W2054201995 cites W2040767172 @default.
• W2054201995 cites W2045150989 @default.
• W2054201995 cites W2067294622 @default.
• W2054201995 cites W2076134853 @default.
• W2054201995 cites W2081606378 @default.
• W2054201995 cites W2081933749 @default.
• W2054201995 cites W2090758019 @default.
• W2054201995 cites W2111444588 @default.
• W2054201995 cites W2128662763 @default.
• W2054201995 cites W2150323270 @default.
• W2054201995 cites W2153534088 @default.
• W2054201995 cites W2165955718 @default.
• W2054201995 cites W2166418048 @default.
• W2054201995 cites W3121759882 @default.
• W2054201995 cites W3122138624 @default.
• W2054201995 cites W3122720032 @default.
• W2054201995 cites W3122795369 @default.
• W2054201995 cites W3124503851 @default.
• W2054201995 cites W3124632404 @default.
• W2054201995 cites W3125586192 @default.
• W2054201995 cites W3125928739 @default.
• W2054201995 doi "https://doi.org/10.1111/j.1468-5957.2008.02112.x" @default.
• W2054201995 hasPublicationYear "2009" @default.
• W2054201995 type Work @default.
• W2054201995 sameAs 2054201995 @default.
• W2054201995 citedByCount "30" @default.
• W2054201995 countsByYear W20542019952012 @default.
• W2054201995 countsByYear W20542019952013 @default.
• W2054201995 countsByYear W20542019952014 @default.
• W2054201995 countsByYear W20542019952015 @default.
• W2054201995 countsByYear W20542019952016 @default.
• W2054201995 countsByYear W20542019952017 @default.
• W2054201995 countsByYear W20542019952018 @default.
• W2054201995 countsByYear W20542019952019 @default.
• W2054201995 countsByYear W20542019952020 @default.
• W2054201995 countsByYear W20542019952021 @default.
• W2054201995 countsByYear W20542019952022 @default.
• W2054201995 countsByYear W20542019952023 @default.
• W2054201995 crossrefType "journal-article" @default.
• W2054201995 hasAuthorship W2054201995A5044666870 @default.
• W2054201995 hasAuthorship W2054201995A5059609746 @default.
• W2054201995 hasBestOaLocation W20542019951 @default.
• W2054201995 hasConcept C10138342 @default.
• W2054201995 hasConcept C111472728 @default.
• W2054201995 hasConcept C121955636 @default.
• W2054201995 hasConcept C138885662 @default.
• W2054201995 hasConcept C144133560 @default.
• W2054201995 hasConcept C162118730 @default.
• W2054201995 hasConcept C162324750 @default.
• W2054201995 hasConcept C17744445 @default.
• W2054201995 hasConcept C199539241 @default.
• W2054201995 hasConcept C199728807 @default.
• W2054201995 hasConcept C2776218570 @default.
• W2054201995 hasConcept C2778348171 @default.
• W2054201995 hasConcept C2779530757 @default.
• W2054201995 hasConcept C2781009383 @default.
• W2054201995 hasConcept C2781426361 @default.
• W2054201995 hasConcept C4577558 @default.
• W2054201995 hasConceptScore W2054201995C10138342 @default.
• W2054201995 hasConceptScore W2054201995C111472728 @default.
• W2054201995 hasConceptScore W2054201995C121955636 @default.
• W2054201995 hasConceptScore W2054201995C138885662 @default.
• W2054201995 hasConceptScore W2054201995C144133560 @default.
• W2054201995 hasConceptScore W2054201995C162118730 @default.
• W2054201995 hasConceptScore W2054201995C162324750 @default.
• W2054201995 hasConceptScore W2054201995C17744445 @default.
• W2054201995 hasConceptScore W2054201995C199539241 @default.
• W2054201995 hasConceptScore W2054201995C199728807 @default.
• W2054201995 hasConceptScore W2054201995C2776218570 @default.
• W2054201995 hasConceptScore W2054201995C2778348171 @default.
• W2054201995 hasConceptScore W2054201995C2779530757 @default.
• W2054201995 hasConceptScore W2054201995C2781009383 @default.
• W2054201995 hasConceptScore W2054201995C2781426361 @default.
• W2054201995 hasConceptScore W2054201995C4577558 @default.
• W2054201995 hasIssue "1-2" @default.
• W2054201995 hasLocation W20542019951 @default.
• W2054201995 hasOpenAccess W2054201995 @default.
• W2054201995 hasPrimaryLocation W20542019951 @default.
• W2054201995 hasRelatedWork W1573792760 @default.
• W2054201995 hasRelatedWork W1820061865 @default.
• W2054201995 hasRelatedWork W1995891224 @default.
• W2054201995 hasRelatedWork W2184245177 @default.
• W2054201995 hasRelatedWork W2347674884 @default.
• W2054201995 hasRelatedWork W3004784721 @default.
• W2054201995 hasRelatedWork W3043993487 @default.
• W2054201995 hasRelatedWork W3126181862 @default.
• W2054201995 hasRelatedWork W3203457284 @default.
• W2054201995 hasRelatedWork W4361802008 @default.
• W2054201995 hasVolume "36" @default.

• next