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Probing Substance Over Legal Form in Financial Statements

https://doi.org/10.2139/ssrn.3179834
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781119207917.ch4openalex-extracted
IAS 7 Statement of Cash Flows
inferredcites →https://doi.org/10.1016/0167-2231(95)00034-wopenalex-extracted
Commercial paper, corporate finance, and the business cycle: a microeconomic perspective
inferredcites →https://doi.org/10.1108/02686901011054854openalex-extracted
Financial restatements and corporate governance among Malaysian listed companies
inferredcites →https://doi.org/10.1108/14013381211272644openalex-extracted
Restructuring, layoffs and litigation: form and substance in reporting operating income
inferredcites →https://doi.org/10.1108/14630010110811616openalex-extracted
Accounting for leasehold property in the UK: A triumph of substance over form?
inferredcites →https://doi.org/10.1108/18347641011068956openalex-extracted
Re‐stating financial statements and its reaction in financial market
inferredcites →https://doi.org/10.1108/20408741111155307openalex-extracted
Does corporate governance affect restatement of financial reporting? Evidence from China
inferredcites →https://doi.org/10.1108/ajb-07-2015-0022openalex-extracted
An investigation of financial expertise improvement among CFOs hired following restatements
inferredcites →https://doi.org/10.1108/apjie-12-2017-039openalex-extracted
The impact of financial restatement on auditor changes: Iranian evidence
inferredcites →https://doi.org/10.1108/cms-12-2015-0275openalex-extracted
Managing reputation loss in China: in-depth analyses of financial restatements
inferredcites →https://doi.org/10.1108/imefm-07-2014-0078openalex-extracted
Economic substance or legal form: an evaluation of Islamic finance practice
inferredcites →https://doi.org/10.1108/jfra-10-2015-0090openalex-extracted
Restatements and accounting quality: a comparison between IFRS and US-GAAP
inferredcites →https://doi.org/10.1108/medar-02-2016-0030openalex-extracted
Islamic banking in South Africa – form over substance?
inferredcites →https://doi.org/10.1108/nbri-02-2017-0007openalex-extracted
Is institutional investor a supervisor or cooperator?
inferredcites →https://doi.org/10.1159/000293602openalex-extracted
The IAP: More International than Ever
inferredcites →https://doi.org/10.21742/ijbpsm.2017.4.1.13openalex-extracted
A Study on Translation Strategies applied in the Translation of Accounting Terminology - centered around IFRS
inferredcites →https://doi.org/10.2308/accr.2008.83.1.83openalex-extracted
The Contagion Effects of Accounting Restatements

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.18371/fcaptp.v5i40.244917openalex-snapshot
ДО ПРОБЛЕМИ МЕТОДОЛОГІЧНОЇ НЕКОРЕКТНОСТІ ПРИНЦИПУ ПРЕВАЛЮВАННЯ СУТНОСТІ НАД ФОРМОЮ В СУЧАСНОМУ БУХГАЛТЕРСЬКОМУ ОБЛІКУ В КОНТЕКСТІ РЕАЛІЙ МІЖНАРОДНОГО БІЗНЕСУ
inferred← citeshttps://doi.org/10.2139/ssrn.5050697openalex-snapshot
Confusion In Accounting For Intra-Group Loan Transaction Between Parent And Its Wholly Owned Subsidiary
inferred← citeshttps://doi.org/10.35794/emba.v10i2.41385openalex-snapshot
PENERAPAN SEBUAH PRINSIP DALAM LAPORAN KEUANGAN PEMERINTAH : “SUBSTANSI MENGUNGGULI BENTUK FORMAL” ATAU “BENTUK FORMAL MENGUNGGULI SUBSTANSI” ?
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