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Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?
(Articles)
Congyue Luo
Open Journal of Accounting
Vol.11 No.1
, December 23, 2021
DOI:
10.4236/ojacct.2022.111001
439
Downloads
1,730
Views
Citations
Effect of Payments System Innovations on the Financial Performance of Commercial Banks in Nigeria
(Articles)
Zayyanu Mohammed
,
Umar Abbas Ibrahim
,
Taiwo Adewale Muritala
Journal of Service Science and Management
Vol.15 No.1
, February 22, 2022
DOI:
10.4236/jssm.2022.151004
1,049
Downloads
5,311
Views
Citations
P/B Ratio to Stock Price and Correlation Analysis of Other Financial Indicators
(Articles)
L. Naranchimeg
,
B. Bolor
iBusiness
Vol.14 No.1
, March 24, 2022
DOI:
10.4236/ib.2022.141002
520
Downloads
2,984
Views
Citations
Heritage—Polysemantic Analysis of the Concept: Criteria, Forms, Definitions, and Particularities
(Articles)
Viorica Ursu
,
Natalia Chiriac
,
Ina Bostan
Open Access Library Journal
Vol.9 No.6
, June 30, 2022
DOI:
10.4236/oalib.1108934
140
Downloads
1,549
Views
Citations
Ecotourism Development and Biodiversity Conservation in Sri Lanka: Objectives, Conflicts and Resolutions
(Articles)
Mangala De Zoysa
Open Journal of Ecology
Vol.12 No.10
, October 11, 2022
DOI:
10.4236/oje.2022.1210037
1,068
Downloads
10,038
Views
Citations
The Neglect of Local Residents’ Livelihood Issues in the Urbanising Peri-Urban Mwanza City, Tanzania
(Articles)
Laison S. Kaganga
Current Urban Studies
Vol.11 No.1
, March 14, 2023
DOI:
10.4236/cus.2023.111005
283
Downloads
1,227
Views
Citations
Do Environmental Reporting Practices Impact Firm Performance in Bangladesh? An Empirical Perspective
(Articles)
Md. Nazrul Islam
,
Md. Minhaj Uddin
,
Syed Zabid Hossain
Open Journal of Accounting
Vol.13 No.2
, February 23, 2024
DOI:
10.4236/ojacct.2024.132002
389
Downloads
1,625
Views
Citations
Toward Integrated Active Management Based on SBDA
(Articles)
Koichi Miyazaki
,
Kazuhiro Shimada
Journal of Mathematical Finance
Vol.14 No.2
, May 15, 2024
DOI:
10.4236/jmf.2024.142010
117
Downloads
583
Views
Citations
Environmental Cost Accounting and Return on Assets of Manufacturing Firms in Douala
(Articles)
Ndzebir Chrysantus Shiyghan
,
Samuel Tanjeh Mukah
,
Andrew Wujung Vukenkeng
Open Journal of Accounting
Vol.13 No.4
, October 10, 2024
DOI:
10.4236/ojacct.2024.134009
235
Downloads
1,477
Views
Citations
Deferred Tax Accounting in the Banking Sector: A Literature Review
(Articles)
Lucas Papazissimou
,
Eleftherios Aggelopoulos
Open Journal of Accounting
Vol.15 No.1
, December 5, 2025
DOI:
10.4236/ojacct.2026.151001
82
Downloads
636
Views
Citations
Developing a SMART Framework for Financial Valuation of Private and Public Companies: An Applied Comparative Study for Reforming the Egyptian Standards
(Articles)
Amin Elsayed Ahmed Lotfy
Open Journal of Accounting
Vol.15 No.1
, January 15, 2026
DOI:
10.4236/ojacct.2026.151003
66
Downloads
434
Views
Citations
A Conceptual Model for Success in Implementing Knowledge Management: A Case Study in Tehran Municipality
(Articles)
Manoucher Ansari
,
Hossein Rahmany Youshanlouei
,
Mohammad Mirkazemi Mood
Journal of Service Science and Management
Vol.5 No.2
, May 22, 2012
DOI:
10.4236/jssm.2012.52026
8,778
Downloads
17,432
Views
Citations
Mortality Rate and Outcome among Patients Admitted to General Intensive Care Unit during “Morning-Hour” Compared with “Off-Hour”
(Articles)
Shahram Ala
,
Nasrin Pakravan
,
Motahhare Ahmadi
International Journal of Clinical Medicine
Vol.3 No.3
, May 29, 2012
DOI:
10.4236/ijcm.2012.33035
5,629
Downloads
9,186
Views
Citations
Hot Rolling and Ageing Effect on the Pseudoelasticity Behaviour of Ti-Rich TiNi Shape Memory Alloy
(Articles)
Narendranath. S.
,
Vijay Desai
,
S. Basavarajappa
,
K.V. Arun
,
S. Manjunath Yadav
Journal of Minerals and Materials Characterization and Engineering
Vol.9 No.4
, April 20, 2010
DOI:
10.4236/jmmce.2010.94025
5,630
Downloads
7,545
Views
Citations
Emerging technology in acute resuscitation monitoring
(Articles)
Matthew Tichauer
,
Jonathan McCoy
Open Journal of Nursing
Vol.2 No.3A
, November 28, 2012
DOI:
10.4236/ojn.2012.223048
5,782
Downloads
8,097
Views
Citations
This article belongs to the Special Issue on
Critial Care and Intensive Care
Fluid phases of argon: A debate on the absence of van der Waals’ “critical point”
(Articles)
Leslie V. Woodcock
Natural Science
Vol.5 No.2
, February 18, 2013
DOI:
10.4236/ns.2013.52030
6,429
Downloads
10,744
Views
Citations
Critical Exponents of Quark Matter
(Articles)
Hosein Gholizade
Journal of Modern Physics
Vol.4 No.2
, February 27, 2013
DOI:
10.4236/jmp.2013.42038
3,378
Downloads
5,413
Views
Citations
Inverse Problems on Cirtical Number in Finite Groups
(Articles)
Qinghong Wang
,
Jujuan Zhuang
Open Journal of Discrete Mathematics
Vol.3 No.2
, April 29, 2013
DOI:
10.4236/ojdm.2013.32018
3,401
Downloads
6,332
Views
Citations
Representational Pattern of Discursive Hegemony
(Articles)
Ming Liu
Open Journal of Modern Linguistics
Vol.3 No.2
, June 4, 2013
DOI:
10.4236/ojml.2013.32018
5,832
Downloads
10,294
Views
Citations
n
+ 1 Dimensional Gravity Duals to Quantum Criticalities with Spontaneous Symmetry Breaking
(Articles)
Dingfang Zeng
,
Kai Zhao
Journal of Modern Physics
Vol.4 No.6
, June 13, 2013
DOI:
10.4236/jmp.2013.46100
3,298
Downloads
5,364
Views
Citations
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