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~subject:"Accounting policy"
~subject:"Konservatismus"
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Search: subject_exact:"Bilanzielle Risikobewertung"
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Accounting policy
Konservatismus
Principle of prudence
88
Vorsichtsprinzip
88
IFRS
23
Deutschland
13
Germany
13
Accounting
9
Accrual
9
Rechnungswesen
9
Rückstellung
9
Theorie
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Theory
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Bilanzpolitik
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USA
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7
Balancing accounts
5
Bank
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Bank lending
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Bilanzierung
5
Conservatism
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Firm valuation
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Kreditgeschäft
5
Loss
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Unternehmensbewertung
5
Verlust
5
Basel Accord
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Basler Akkord
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Berichtswesen
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Corporate Governance
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Corporate governance
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Credit risk
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Financial statement
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Hedging
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Jahresabschluss
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Kreditrisiko
4
Reporting
4
Risikomanagement
4
Risk management
4
Accounting conservatism
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8
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Ahmed, Anwer S.
1
Duellman, Scott
1
Ge, Rui
1
Hu, Chengru
1
Jiang, Wei
1
Kuo, Chen-Yin
1
Li, Wanli
1
Lobo, Gerald J.
1
Odia, O. J.
1
Osazevbaru, Henry Osahon
1
Robin, Ashok J.
1
Seybert, Nicholas
1
Wang, Richard Zhe
1
Wu, Kean
1
Zhang, Feida
1
Zhang, Xinyue
1
Zhong, Yuxiang
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Review of quantitative finance and accounting
2
Accounting and taxation review : A&TR
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
International journal of economics and financial issues : IJEFI
1
International review of financial analysis
1
Journal of accounting research
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The international journal of business and finance research : IJBFR
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ECONIS (ZBW)
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1
The effect of borrowers' accounting conservatism on lenders' loan loss provisions : evidence from China's banking industry
Zhang, Xinyue
;
Zhong, Yuxiang
;
Li, Wanli
- In:
International review of financial analysis
82
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013431305
Saved in:
2
Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin
- In:
International journal of economics and financial issues …
8
(
2018
)
4
,
pp. 227-242
Persistent link: https://www.econbiz.de/10011979570
Saved in:
3
Accounting conservatism and information asymmetry
Odia, O. J.
;
Osazevbaru, Henry Osahon
- In:
Accounting and taxation review : A&TR
2
(
2018
)
1
,
pp. 72-91
Persistent link: https://www.econbiz.de/10012203005
Saved in:
4
Share repurchases and accounting conservatism
Lobo, Gerald J.
;
Robin, Ashok J.
;
Wu, Kean
- In:
Review of quantitative finance and accounting
54
(
2020
)
2
,
pp. 699-733
Persistent link: https://www.econbiz.de/10012232891
Saved in:
5
Investor sentiment and accounting conservatism
Ge, Rui
;
Seybert, Nicholas
;
Zhang, Feida
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
Saved in:
6
Managerial risk incentives and accounting conservatism
Hu, Chengru
;
Jiang, Wei
- In:
Review of quantitative finance and accounting
52
(
2019
)
3
,
pp. 781-813
Persistent link: https://www.econbiz.de/10012171729
Saved in:
7
Managerial overconfidence and accounting conservatism
Ahmed, Anwer S.
;
Duellman, Scott
- In:
Journal of accounting research
51
(
2013
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10009727811
Saved in:
8
Operating risk and accounting conservatism : an empirical study
Wang, Richard Zhe
- In:
The international journal of business and finance …
7
(
2013
)
1
,
pp. 55-68
Persistent link: https://www.econbiz.de/10009682247
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