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subject:"China"
isPartOf:"The international journal of accounting : TIJA"
~isPartOf:"Journal of international accounting auditing & taxation"
~subject:"Accounting policy"
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China
Accounting policy
Corporate Governance
118
Corporate governance
118
Bilanzpolitik
26
Financial audit
23
Wirtschaftsprüfung
23
Corporate disclosure
20
Eigentümerstruktur
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Vorstand
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Managers
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Audit committee
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Prüfungsausschuss des Aufsichtsrats
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Accounting
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Earnings management
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Agency theory
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Anlegerschutz
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Dienstleistungsqualität
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Executive compensation
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Managervergütung
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Prinzipal-Agent-Theorie
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Habib, Ahsan
3
Hu, Fang
3
Leung, Sidney C. M.
3
Jiang, Haiyan
2
Liu, Sun
2
Xue, Qingmei
2
Attia, Mouna Ben Rejeb
1
Beuselinck, Christof
1
Black, Ervin, L.
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Cai, Weixing
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Charitou, Andreas
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Chen, Ching-Lung
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Chen, Guang-Zheng
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1
Cormier, Denis
1
Cullinan, Charles P.
1
Deloof, Marc
1
Du, Xingqiang
1
Duh, Rong-Ruey
1
Ebraheem Saleem Salem Alzoubi
1
El-Helaly, Moataz
1
Fan, Hung-Shu
1
Filip, Andrei
1
Floropoulos, Nikolaos
1
Gao, Baichao
1
Gao, Jie
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Gao, Lei
1
Garanina, Tatiana
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Ghafran, Chaudhry
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Honghui, Zhang
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Hsieh, Yu-Ting
1
Hu, Jinshuai
1
Huang, Hedy Jiaying
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The international journal of accounting : TIJA
Journal of international accounting auditing & taxation
Pacific-Basin finance journal
65
The journal of corporate finance : contracting, governance and organization
60
International review of financial analysis
55
International review of economics & finance : IREF
49
Finance research letters
48
Journal of business ethics : JOBE
45
China journal of accounting research : CJAR
42
Corporate governance : an international review
42
Research in international business and finance
41
Emerging markets, finance and trade : EMFT
40
Review of quantitative finance and accounting
36
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
26
Cogent business & management
26
Applied economics
24
Corporate ownership & control : international scientific journal
24
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
23
Emerging markets review
23
Journal of banking & finance
22
China economic review : an international journal
20
Applied economics letters
18
Economic modelling
18
The European journal of finance
18
The journal of applied business research
18
Asia Pacific journal of management : APJM ; a publication of the Faculty of Business Administration, National University of Singapore
17
Journal of Chinese economic and business studies
17
Journal of business research : JBR
17
Journal of management & governance
17
The Chinese economy
17
The accounting review : a publication of the American Accounting Association
17
International journal of accounting, auditing and performance evaluation : IJAAPE
16
Journal of contemporary accounting & economics
16
International business review : the official journal of the European International Business Academy
15
International journal of accounting and information management
15
International journal of disclosure and governance
15
Journal of accounting in emerging economies : JAEE
15
Journal of business finance & accounting : JBFA
15
Asian business & management
14
Cogent economics & finance
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ECONIS (ZBW)
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1
Social ties and related party transactions
Chen, Guang-Zheng
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014458951
Saved in:
2
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
3
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
4
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
5
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
6
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
7
When does audit committee busyness influence earnings management in the UK? : evidence on the role of the financial crisis and company size
Ghafran, Chaudhry
;
O'Sullivan, Noe͏̈l
;
Yasmin, Sofia
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366818
Saved in:
8
Related-party transactions and stock price crash risk : evidence from China
Habib, Ahsan
;
Jiang, Haiyan
;
Zhou, Donghua
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150020-1-47
Persistent link: https://www.econbiz.de/10012938787
Saved in:
9
Do family firms choose conservative accounting practices?
Raithatha, Mehul
;
Shaw, Tara Shankar
- In:
The international journal of accounting : TIJA
54
(
2019
)
4
,
pp. 1950014-1-1950014-44
Persistent link: https://www.econbiz.de/10012173378
Saved in:
10
Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?
Shan, Yuan George
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 30-48
Persistent link: https://www.econbiz.de/10012007665
Saved in:
11
The impact of ownership structure on conditional and unconditional conservatism in China : some new evidence
Liu, Sun
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 49-68
Persistent link: https://www.econbiz.de/10012007666
Saved in:
12
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai
;
Kim, Jeong-bon
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
Saved in:
13
Financial expert CEOs and earnings management around initial public offerings
Gounopoulos, Dimitrios
;
Pham, Hang
- In:
The international journal of accounting : TIJA
53
(
2018
)
2
,
pp. 102-117
Persistent link: https://www.econbiz.de/10011882584
Saved in:
14
The effect of tournament incentives on financial restatements : evidence from China
Honghui, Zhang
;
Huang, Hedy Jiaying
;
Habib, Ahsan
- In:
The international journal of accounting : TIJA
53
(
2018
)
2
,
pp. 118-135
Persistent link: https://www.econbiz.de/10011882585
Saved in:
15
Audit quality, debt financing, and earnings management : evidence from Jordan
Ebraheem Saleem Salem Alzoubi
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 69-84
Persistent link: https://www.econbiz.de/10011858777
Saved in:
16
Earnings management in islamic and conventional banks : does ownership structure matter? : evidence from the MENA region
Lassoued, Naima
;
Attia, Mouna Ben Rejeb
;
Sassi, Houda
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 85-105
Persistent link: https://www.econbiz.de/10011858784
Saved in:
17
Top management team characteristics and accrual-based earnings management
Hsieh, Yu-Ting
;
Chen, Tsung-Kang
;
Tseng, Yi-Jie
;
Lin, …
- In:
The international journal of accounting : TIJA
53
(
2018
)
4
,
pp. 314-334
Persistent link: https://www.econbiz.de/10011956351
Saved in:
18
Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas
;
Floropoulos, Nikolaos
;
Karamanou, Irene
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
Saved in:
19
The interplay between related party transactions and earnings management : the role of audit quality
El-Helaly, Moataz
;
Georgiou, Ifigenia
;
Lowe, Alan D.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 47-60
Persistent link: https://www.econbiz.de/10011936510
Saved in:
20
Do economic incentives of controlling shareholders influence corporate social responsibility disclosure? : a natural experiment
Cai, Weixing
;
Lee, Edward
;
Wu, Zhenyu
;
Xu, Alice Liang
; …
- In:
The international journal of accounting : TIJA
52
(
2017
)
3
,
pp. 238-250
Persistent link: https://www.econbiz.de/10011782570
Saved in:
21
Trade-off between real activities earnings management and accrual-based manipulation-evidence from China
Gao, Jie
;
Gao, Baichao
;
Wang, Xiao
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 66-80
Persistent link: https://www.econbiz.de/10011791492
Saved in:
22
Do foreign directors mitigate earnings management? : evidence from China
Du, Xingqiang
;
Jian, Wei
;
Lai, Shaojuan
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 142-177
Persistent link: https://www.econbiz.de/10011735385
Saved in:
23
Corporate governance and forward-looking disclosure : evidence from China
Liu, Sun
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 16-30
Persistent link: https://www.econbiz.de/10011417752
Saved in:
24
Accrual-based and real earnings management and political connections
Braam, G. J. M.
;
Nandy, Monomita
;
Weitzel, Utz
;
Lodh, Suman
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 111-141
Persistent link: https://www.econbiz.de/10011332859
Saved in:
25
Corporate governance and financial reporting quality in China : a survey of recent evidence
Habib, Ahsan
;
Jiang, Haiyan
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 29-45
Persistent link: https://www.econbiz.de/10011284241
Saved in:
26
The real and accrual-based earnings management behaviors : evidence from the split share structure reform in China
Kuo, Jing-ming
;
Ning, Lutao
;
Song, Xiaoqi
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 101-136
Persistent link: https://www.econbiz.de/10010336899
Saved in:
27
Earnings management in business groups : tax incentives or expropriation concealment?
Beuselinck, Christof
;
Deloof, Marc
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 27-52
Persistent link: https://www.econbiz.de/10010336903
Saved in:
28
Financial crisis and earnings management : the European evidence
Filip, Andrei
;
Raffournier, Bernard
- In:
The international journal of accounting : TIJA
49
(
2014
)
4
,
pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
Saved in:
29
The incidence of earnings management on information asymmetry in an uncertain environment : some Canadian evidence
Cormier, Denis
;
Houle, Sylvain
;
Ledoux, Marie-Josée
- In:
Journal of international accounting auditing & taxation
22
(
2013
)
1
,
pp. 26-38
Persistent link: https://www.econbiz.de/10010200950
Saved in:
30
The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena
;
Marques, Ana
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
Saved in:
31
Reply to the discussion on "Top management turnover, firm performance and government control : evidence from China's listed state-owned enterprises"
Hu, Fang
;
Leung, Sidney C. M.
- In:
The international journal of accounting : TIJA
47
(
2012
)
2
,
pp. 267-269
Persistent link: https://www.econbiz.de/10009560680
Saved in:
32
Discussion of "Top management turnover, firm performance and government control : evidence from China's listed state-owned enterprises"
Xue, Qingmei
- In:
The international journal of accounting : TIJA
47
(
2012
)
2
,
pp. 263-266
Persistent link: https://www.econbiz.de/10009560685
Saved in:
33
Top management turnover, firm performance and government control : evidence from China's listed state-owned enterprises
Hu, Fang
;
Leung, Sidney C. M.
- In:
The international journal of accounting : TIJA
47
(
2012
)
2
,
pp. 235-262
Persistent link: https://www.econbiz.de/10009560689
Saved in:
34
The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China
Gao, Lei
;
Kling, Gerhard
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 17-31
Persistent link: https://www.econbiz.de/10009538610
Saved in:
35
Ownership structure and accounting conservatism in China
Cullinan, Charles P.
;
Wang, Fangjun
;
Wang, Peng
;
Zhang, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009538613
Saved in:
36
Corporate governance and operating performance of Chinese listed firms
Sami, Heibatollah
;
Wang, Justin
;
Zhou, Haiyan
- In:
Journal of international accounting auditing & taxation
20
(
2011
)
2
,
pp. 106-114
Persistent link: https://www.econbiz.de/10009309492
Saved in:
37
The impact of corporate governance on auditor choice : evidence from China
Lin, Z. Jun
;
Liu, Ming
- In:
Journal of international accounting auditing & taxation
18
(
2009
)
1
,
pp. 44-59
Persistent link: https://www.econbiz.de/10003837415
Saved in:
38
The impact of family-firm structure and board composition on corporate transparency : evidence based on segment disclosures in Malaysia
Wan-Hussin, Wan Nordin
- In:
The international journal of accounting : TIJA
44
(
2009
)
4
,
pp. 313-333
Persistent link: https://www.econbiz.de/10003917578
Saved in:
39
Reversing an impairment loss and earnings management : the role of corporate governance
Duh, Rong-Ruey
;
Lee, Wen-Chih
;
Lin, Ching-chieh
- In:
The international journal of accounting : TIJA
44
(
2009
)
2
,
pp. 113-137
Persistent link: https://www.econbiz.de/10003862705
Saved in:
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