Matches in SemOpenAlex for { <https://semopenalex.org/work/W4246399698> ?p ?o ?g. }
Showing items 1 to 72 of
72
with 100 items per page.
- W4246399698 endingPage "168" @default.
- W4246399698 startingPage "159" @default.
- W4246399698 abstract "Discuss the implications of materiality of financial information on “earnings management”. Imply the content description and analysis of FASB Accounting Standards Codification™. The Professional View is used to confirm the absence of materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality consideration in the Codifications. The main conclusions are concerned to, first, the internal and external determinants and motives influence the practices of “earnings managements”, and second US GAAP do not offer well defined guidelines to apply materiality on decision making." @default.
- W4246399698 created "2022-05-12" @default.
- W4246399698 creator A5061362216 @default.
- W4246399698 date "2014-01-01" @default.
- W4246399698 modified "2023-09-30" @default.
- W4246399698 title "The materiality concept : implications for managers and investors." @default.
- W4246399698 cites W1575634379 @default.
- W4246399698 cites W1585523780 @default.
- W4246399698 cites W1963879463 @default.
- W4246399698 cites W1966040048 @default.
- W4246399698 cites W1986987098 @default.
- W4246399698 cites W1990197085 @default.
- W4246399698 cites W1995849742 @default.
- W4246399698 cites W1997113878 @default.
- W4246399698 cites W1999233580 @default.
- W4246399698 cites W2003392290 @default.
- W4246399698 cites W2010116279 @default.
- W4246399698 cites W2013281153 @default.
- W4246399698 cites W2031729086 @default.
- W4246399698 cites W2038144223 @default.
- W4246399698 cites W2051133912 @default.
- W4246399698 cites W2057190074 @default.
- W4246399698 cites W2075114292 @default.
- W4246399698 cites W2075472479 @default.
- W4246399698 cites W2077300573 @default.
- W4246399698 cites W2154644577 @default.
- W4246399698 cites W2312640687 @default.
- W4246399698 cites W2752617332 @default.
- W4246399698 cites W3122028149 @default.
- W4246399698 cites W3125143284 @default.
- W4246399698 cites W4229804319 @default.
- W4246399698 cites W4230336695 @default.
- W4246399698 doi "https://doi.org/10.14718/revfinanzpolitecon.v6.n1.2014.20" @default.
- W4246399698 hasPublicationYear "2014" @default.
- W4246399698 type Work @default.
- W4246399698 citedByCount "0" @default.
- W4246399698 crossrefType "journal-article" @default.
- W4246399698 hasAuthorship W4246399698A5061362216 @default.
- W4246399698 hasBestOaLocation W42463996981 @default.
- W4246399698 hasConcept C107038049 @default.
- W4246399698 hasConcept C121955636 @default.
- W4246399698 hasConcept C123307717 @default.
- W4246399698 hasConcept C142362112 @default.
- W4246399698 hasConcept C144133560 @default.
- W4246399698 hasConcept C2781426361 @default.
- W4246399698 hasConceptScore W4246399698C107038049 @default.
- W4246399698 hasConceptScore W4246399698C121955636 @default.
- W4246399698 hasConceptScore W4246399698C123307717 @default.
- W4246399698 hasConceptScore W4246399698C142362112 @default.
- W4246399698 hasConceptScore W4246399698C144133560 @default.
- W4246399698 hasConceptScore W4246399698C2781426361 @default.
- W4246399698 hasIssue "1" @default.
- W4246399698 hasLocation W42463996981 @default.
- W4246399698 hasLocation W42463996982 @default.
- W4246399698 hasOpenAccess W4246399698 @default.
- W4246399698 hasPrimaryLocation W42463996981 @default.
- W4246399698 hasRelatedWork W10624676 @default.
- W4246399698 hasRelatedWork W14837811 @default.
- W4246399698 hasRelatedWork W2110570 @default.
- W4246399698 hasRelatedWork W3059320 @default.
- W4246399698 hasRelatedWork W31652917 @default.
- W4246399698 hasRelatedWork W33136700 @default.
- W4246399698 hasRelatedWork W3856388 @default.
- W4246399698 hasRelatedWork W43230516 @default.
- W4246399698 hasRelatedWork W44247038 @default.
- W4246399698 hasRelatedWork W718676 @default.
- W4246399698 hasVolume "6" @default.
- W4246399698 isParatext "false" @default.
- W4246399698 isRetracted "false" @default.
- W4246399698 workType "article" @default.