Reference health

Timing the Adoption of the New Canadian GAAP for Private Enterprises

https://doi.org/10.2139/ssrn.1963785
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1 of 37 checkable references need attention · checked 2026-08-27

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

19 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

does not resolve to a known work10.5465/256406
The 36 checked references that resolve
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Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
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Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior
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Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies*
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SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING: EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE
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resolves10.1080/09638180500378949
Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
resolves10.1023/A:1017914713375
Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting
resolves10.1016/s0304-405x(01)00044-7
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resolves10.1006/bare.2002.0198
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resolves10.1016/0165-4101(85)90029-1
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resolves10.1016/0165-4101(90)90047-8
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Influences on the supply of accounting graduates in Australia: a focus on international students
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resolves10.1016/s0361-3682(99)00011-2
Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms
resolves10.1080/09638180903118710
Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales
resolves10.2307/2393312
An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200
resolves10.1080/17449480.2010.511889
On Researching into the Use of IFRS by Private Entities in Europe
resolves10.1016/s1044-5005(03)00023-4
Diffusion of transfer pricing innovation in the context of commercialization—a longitudinal case study of a government trading enterprise
resolves10.1506/ap.8.1.3
Financial Reporting for Private Companies: The Canadian Experience*
resolves10.1111/j.1911-3846.1992.tb00877.x
Characteristics of early and late adopters of pension accounting standard SFAS No. 87*
resolves10.2307/256701
DETERMINANTS OF INNOVATIVE BEHAVIOR: A PATH MODEL OF INDIVIDUAL INNOVATION IN THE WORKPLACE.
resolves10.2308/iace.2005.20.3.231
The Influence of Effective Teaching in Accounting on Student Attitudes, Behavior, and Performance
resolves10.1108/18347641011048110
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resolves10.1016/0165-4101(90)90021-u
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resolves10.1080/00014788.1998.9728904
The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK
resolves10.1016/0165-4101(90)90020-5
Voluntary disclosure with a strategic opponent
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Exploring the Factors Influencing End Users' Acceptance of Knowledge Management Systems
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Research in management accounting innovations
The 19 references without a DOI — listed, not checked
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no DOI — not checkedImplementing new knowledge: the case of Activity-Based Costing
no DOI — not checkedref15
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no DOI — not checkedBehavioral determinants of auditor aggressiveness in client relations
no DOI — not checkedref24
no DOI — not checkedref31
no DOI — not checkedThe implementation stages of activity-based costing and the impact of contextual and organizational factors
no DOI — not checkedref39
no DOI — not checkedref41
no DOI — not checkedref43
no DOI — not checkedAn empirical analysis of the quality of corporate financial disclosure
no DOI — not checkedAccounting method choice in the software industry: characteristics of firms electing early adoption of SFAS 86
no DOI — not checkedref54
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