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  • Search: subject_exact:"Accounting policy"
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Year of publication
Subject
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Bilanzpolitik 8,060 Accounting policy 7,840 Corporate Governance 1,450 Corporate governance 1,445 Accounting 1,092 Rechnungswesen 1,092 Rückstellung 1,031 Accrual 1,029 Profit 1,026 Gewinn 1,025 Earnings management 1,003 Wirtschaftsprüfung 921 Financial audit 920 Gewinnermittlung 869 Profit determination 866 IFRS 831 earnings management 784 Führungskräfte 759 Managers 759 Jahresabschluss 538 Accounting standards 511 Bilanzierungsgrundsätze 510 Deutschland 510 USA 508 United States 502 Corporate disclosure 493 Unternehmenspublizität 493 Financial statement 492 Accruals and deferrals 477 Rechnungsabgrenzung 477 Germany 466 Aktiengesellschaft 436 Theorie 427 Theory 427 Listed company 423 Berichtswesen 419 Reporting 419 China 409 Agency theory 402 Prinzipal-Agent-Theorie 402
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Online availability
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Undetermined 2,788 Free 2,288 CC license 312
Type of publication
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Article 5,522 Book / Working Paper 2,615 Journal 6
Type of publication (narrower categories)
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Article in journal 5,140 Aufsatz in Zeitschrift 5,140 Graue Literatur 319 Non-commercial literature 319 Working Paper 274 Arbeitspapier 272 Aufsatz im Buch 270 Book section 270 Hochschulschrift 256 Thesis 189 Lehrbuch 58 Dissertation u.a. Prüfungsschriften 56 Collection of articles of several authors 53 Sammelwerk 53 Conference paper 51 Konferenzbeitrag 51 Textbook 42 Case study 39 Fallstudie 39 Bibliografie enthalten 38 Bibliography included 38 Collection of articles written by one author 33 Sammlung 33 Aufsatzsammlung 17 Konferenzschrift 15 Guidebook 14 Ratgeber 14 Conference proceedings 11 research-article 11 Einführung 9 Reprint 9 Fallstudiensammlung 6 Aufgabensammlung 5 review-article 4 Bibliografie 3 Forschungsbericht 3 Handbook 3 Handbuch 3 Article 2 Bibliography 2
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Language
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English 7,393 German 684 Undetermined 56 French 7 Lithuanian 5 Spanish 5 Polish 4 Italian 1 Russian 1
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Author
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Lobo, Gerald J. 37 Zülch, Henning 28 Kim, Jeong-bon 26 Habib, Ahsan 25 Campa, Domenico 24 Freidank, Carl-Christian 24 Hasan, Iftekhar 24 Zhou, Jian 21 Walker, Martin 20 Küting, Karlheinz 19 Christensen, Theodore E. 18 Iatridis, George 18 Karim, Khondkar E. 18 Kim, Yongtae 18 Zwirner, Christian 18 Seybert, Nicholas 17 Thomas, Wayne B. 17 Enomoto, Masahiro 16 Myers, Linda A. 16 Ozili, Peterson K 16 Sun, Bo 16 Wöhe, Günter 16 Yamaguchi, Tomoyasu 16 Bansal, Manish 15 Künkele, Kai Peter 15 Ronen, Joshua 15 Shuto, Akinobu 15 Sundvik, Dennis 15 Velte, Patrick 15 Anagnostopoulou, Seraina C. 14 Jarboui, Anis 14 Khurana, Inder K. 14 Lourenço, Isabel 14 Ozili, Peterson K. 14 Wagenhofer, Alfred 14 Cheng, Qiang 13 Collins, Daniel W. 13 Francis, Bill B. 13 García Osma, Beatriz 13 Gounopoulos, Dimitrios 13
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Institution
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National Bureau of Economic Research 9 OECD 9 Asian Development Bank 5 Lithuanian University of Agriculture 4 NWB Verlag 4 Springer Fachmedien Wiesbaden 4 Gottfried Wilhelm Leibniz Universität Hannover 3 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 3 Peter Lang GmbH 3 Universitat Pompeu Fabra / Departament d'Economia i Empresa 3 Universität Ulm 3 Deutsches Institut für Corporate Finance 2 Erich Schmidt Verlag 2 Goethe-Universität Frankfurt am Main 2 Haufe-Lexware GmbH & Co. KG 2 Manchester Business School 2 Otto-Friedrich-Universität Bamberg 2 Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen 2 Universität Duisburg-Essen 2 Verlag Dr. Kovač 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Amsterdam Center for Corporate Finance 1 Bank for International Settlements / Monetary and Economic Dept 1 Basel Committee on Banking Supervision 1 Books on Demand GmbH <Norderstedt> 1 Centre for Economic Reform and Transformation 1 Conservative Political Centre (Great Britain) 1 De Gruyter Oldenbourg 1 Deutscher Taschenbuch-Verlag <München> 1 Dr. Hans-Markus Callsen-Bracker <Firma> 1 Edward Elgar Publishing 1 Eurasia Business and Economics Society / Conference <14., 2014, Barcelona> 1 European Association of University Teachers of Banking and Finance 1 Friedrich-Schiller-Universität Jena 1 Hamburger Revisions-Tagung <3, 2004, Hamburg> 1 Hamburger Revisions-Tagung <4, 2005, Hamburg> 1 Institut für Bankwirtschaft und Bankrecht an der Universität zu Köln / Abteilung Bankwirtschaft 1 Institut für Finanzdienstleistungen Zug 1 Institute of Chartered Accountants in England and Wales 1 Instituto Valenciano de Investigaciones Económicas 1
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Published in...
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Review of accounting studies 130 The accounting review : a publication of the American Accounting Association 125 Review of quantitative finance and accounting 121 Journal of accounting & economics 111 Journal of accounting and public policy 101 Finance research letters 92 Journal of business finance & accounting : JBFA 87 Advances in accounting : a research annual 84 The international journal of accounting : TIJA 70 Cogent business & management 68 International review of financial analysis 60 The journal of applied business research 60 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 57 Accounting horizons : a quarterly publication of the American Accounting Association 55 Journal of international accounting auditing & taxation 53 Auditing : a journal of practice & theory 51 The journal of corporate finance : contracting, governance and organization 50 International journal of accounting and information management 46 Journal of accounting research 46 Managerial auditing journal 45 International journal of accounting, auditing and performance evaluation : IJAAPE 44 European accounting review 42 Research in international business and finance 42 Review of accounting & finance 42 International journal of economics and financial issues : IJEFI 41 Journal of financial reporting & accounting : JFRA 41 The journal of corporate accounting & finance 41 Journal of accounting in emerging economies : JAEE 38 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 37 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 37 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 37 Journal of accounting, auditing & finance 35 Journal of accounting, auditing & finance : JAAF 35 Journal of business ethics : JOBE 35 Asia-Pacific journal of accounting & economics : APJAE 34 Corporate ownership & control : international scientific journal 34 International review of economics & finance : IREF 33 Journal of contemporary accounting & economics 32 Management science : journal of the Institute for Operations Research and the Management Sciences 32 Accounting and finance 31
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Source
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ECONIS (ZBW) 7,943 USB Cologne (EcoSocSci) 122 RePEc 43 Other ZBW resources 16 BASE 8 USB Cologne (business full texts) 7 EconStor 4
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Showing 1 - 50 of 8,143
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US political sanctions and earnings management
Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - In: Borsa Istanbul Review 25 (2025) 1, pp. 57-65
This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...
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How are accounting irregularities examined in Spanish insolvency proceedings? : an empirical analysis
Monterrey Mayoral, Juan; Rabazo Martín, Aurora-Esther - In: Revista de Contabilidad 28 (2025) 1, pp. 151-164
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"Creative accounting" in the Spanish professional football League : an attempt to dodge the rules economic control?
Urdaneta Camacho, Rudemarlyn; Guevara Pérez, Juan Carlos; … - In: Revista de Contabilidad 28 (2025) 1, pp. 180-192
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Agency problem : the role of governance as a mitigant in two tier governance system in Indonesia
Alexander, Nico - In: Foundations of Management : the journal of Warsaw … 17 (2025) 1, pp. 25-36
The issue of conflicting interests between company management and stakeholders arises when the management prioritizes its own compensation over the interests of other parties. This disparity in interests is commonly referred to as the agency problem. To address this problem, corporate governance...
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Unravelling the complex link between managers' disclosure of abnormal tone and opportunistic behaviour
Pouryousof, Azam; Nassirzadeh, Farzaneh; Askarany, Davood - In: European research on management and business economics 31 (2025) 2, pp. 1-9
This study investigates the relationship between managers' abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1411 annual reports of 143 companies listed on the Tehran Stock...
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Measuring the prevalence of earnings manipulations : a novel approach
Cade, Nicole L.; Gunn, Joshua L.; Vandenberg, Alex J. - In: Journal of accounting research 63 (2025) 1, pp. 113-164
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Tax-related human capital : evidence from financial reporting aggressiveness of boards with tax officer directors in China
Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-28
We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...
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Income smoothing in banks : obfuscation or information?
Narayanamoorthy, Ganapathi S.; Wheeler, P. Barrett - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 285-324
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Overconfidence, managerial accounting competence and dividend smoothing : evidence from emerging markets
Rashidi, Mohsen - In: Review of economics and political science : REPS 10 (2025) 2, pp. 168-188
Purpose - The purpose of this research is to review the dividend smoothing effectiveness from the perspective of managers' overconfidence and accounting competence. Accounting competence is considered as an important factor in recognizing management's ability to override internal controls as an...
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Earnings manipulation in times of COVID-19 : evidence from European Union countries
Callao, Susana; Jarne, José I.; Wroblewski, David - In: Comparative economic research : Central and Eastern Europe 28 (2025) 1, pp. 75-95
The coronavirus pandemic has caused the world's worst crisis. No other situation in recent history has had such a negative impact on the global economy. Consequently, companies have been forced to adapt to the new circumstances and strive in this drastically changing world. The objective of this...
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What is in a rating? : exploring the link between the Italian legality rating and earnings management
Bertacchini, Federico; Magri, Carlotta; Gabrielli, Gianluca - In: Business strategy and the environment 34 (2025) 1, pp. 1494-1509
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Macroprudential policies and their impact on bank earnings management
Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025
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Market-oriented-debt-to-equity swap, corporate social responsibility and earnings management
Ma, Binfeng; Di, Qing; Fu, Maozheng - In: International review of economics & finance : IREF 98 (2025), pp. 1-9
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Earnings quality drivers : do firm attributes and ownership structure matter in emerging stock markets?
Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - In: Risks : open access journal 13 (2025) 1, pp. 1-25
This research aims to examine the drivers of earnings quality (EQ) in emerging stock markets. By testing the impact of firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach (qualitative and quantitative) and was conducted based...
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Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - In: Accounting and finance 65 (2025) 1, pp. 323-364
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The role of earnings management and audit fees in non-financial companies during crises
Kyriakou, Maria I. - In: Central Bank review / Central Bank of the Republic of Turkey 25 (2025) 2, pp. 1-7
This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees. It spans the period from 2005 to 2020 for four countries in two pairs, namely Italy and Spain, and Germany and France. The investigation...
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Earnings management : still an issue?
Galek, Ivan; Čičak, Josip - In: Business systems research : a system view accross … 16 (2025) 1, pp. 152-176
Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....
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Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows
Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51
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Exploring the interplay of earnings management, business strategy and market competition : the case of Indonesia and South Korea
Fedora, Adela Cornelia; Rudiawarni, Felizia Arni; … - In: Asian journal of accounting research 10 (2025) 1, pp. 45-62
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Mediating role of earnings management upon nexus among bank financial leverage and economic financial stability
Almasri, Bisan Khalil; Sunoco, David; Al-said, Mohammad - In: Asian journal of accounting research 10 (2025) 2, pp. 150-167
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The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship
Donkor, Augustine; Trireksani, Terri; Djajadikerta, … - In: Asian journal of accounting research 10 (2025) 2, pp. 200-218
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A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism
Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - In: Australian journal of management 50 (2025) 2, pp. 524-570
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Board gender diversity and earnings quality in a bank-based system : a pre-registered report
Wong, Yiuwai; Sakawa, Hideaki; Watanabel, Naoki; … - In: Pacific-Basin finance journal 91 (2025), pp. 1-10
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Let's have a party!-temporal landmarks and firm behaviour : how corporate anniversaries influence managerial decisions
Niederkofler, Thomas; Sitonio, Camila; Lechner, Christian - In: Finance research letters 81 (2025), pp. 1-8
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Real effects of capitalized research and development expenditures : a leading indicator for future innovation performance?
Herb, Wolfgang; Lotze, Maria; Schultze, Wolfgang; … - In: Review of quantitative finance and accounting 64 (2025) 1, pp. 417-473
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The stock market boosts its rewards for increasing earnings patterns
Chen, Yu-An; Palmon, Dan - In: Review of quantitative finance and accounting 64 (2025) 2, pp. 663-711
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Earnings management by acquiring firms in cash mergers
Malikov, Kamran T.; Zalata, Alaa Mansour - In: Accounting and business research 55 (2025) 1, pp. 39-68
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Behind closed doors : unveiling earnings management in private subsidiaries of public firms
Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124
Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...
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Accounting choices in data envelopment analysis
Harrison, Julie A.; Ng, Frederick; Rouse, Paul - In: Journal of productivity analysis : an official journal … 63 (2025) 2, pp. 219-237
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Bank capital and balance sheet management during times of distress : international evidence
Lopes, Samuel da Rocha; Foos, Daniel; Janowski, Aaron; … - Basel Committee on Banking Supervision - 2025
This paper studies how banks manage their equity capital in the short run, particularly during periods of distress, based on Basel III monitoring data. The findings challenge the conventional assumption that bank capital is largely exogenous in the short run, meaning that banks cannot adjust...
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Management reputation for credible financial reporting
Amberger, Harald; Stocken, Phillip C. - 2025
We examine how a CEO develops a reputation for credible financial reporting and how this reputation influences investor reactions to earnings announcements. We find that investors discount earnings news when CEOs have both strong incentives to misreport and weak reporting reputations. Further,...
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Distracted auditors, audit effort, and earnings quality
Afzali, Aaron; Afzali, Mansoor; Ittonen, Kim - In: Accounting forum 49 (2025) 4, pp. 883-912
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Chief financial officer overconfidence and earnings management
Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - In: Accounting forum 49 (2025) 1, pp. 181-205
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Monthly income patterns and earnings management in banking
Aggelopoulos, Eleftherios; Geōrgopoulos, Antōnēs N.; … - In: Accounting forum 49 (2025) 2, pp. 498-522
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Incentives for accrual-based earnings management in emerging economies : a systematic literature review with bibliometric analysis
Mlawu, Lonwabo; Matenda, Frank Ranganai; Sibanda, Mabutho - In: Administrative Sciences : open access journal 15 (2025) 6, pp. 1-41
In emerging economies, where the legislative and economic landscapes may significantly differ from those of advanced economies, accrual-based earnings management (AEM) is especially problematic for financial disclosure and investor trust. This paper conducts a systematic literature review and a...
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Accounting policies and dividend limitation : a European comparison
Le Manh, Anne - In: Accounting, Economics, and Law : AEL ; a convivium 15 (2025) s1, pp. 203-246
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Principle-based accounting standards and earnings management in private hotel firms : the impact on government subsidies
Dimitropoulos, Panagiotis - In: Advances in accounting : a research annual 68 (2025), pp. 1-12
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Gender diverse boardrooms and earnings manipulation : does democracy matter?
Varouchas, Evangelos G.; Arvanitis, Stavros E.; Floros, … - In: Risks : open access journal 13 (2025) 7, pp. 1-15
We investigate the influence of boardroom gender diversity on earnings management. Drawing on a sample of European firms over the 2010-2023 period, we document an inverted U-shaped nexus between boardroom gender heterogeneity and earnings manipulation. Moreover, we also find that the Democracy...
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The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland
Bucior, Grzegorz; Żurawik, Aleksandra - 2022
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Intangibles and management earnings forecasts
Khallaf, Ashraf; Kannan, Yezen - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
We investigate how the accounting treatment of intangible assets on managers' likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a...
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Corporate social responsibility and earnings management : evidence from Vietnam
Thong Tien Nguyen; Nhi Phuong Doan; Hung Kim Vuong - In: Asian Academy of Management journal 29 (2024) 1, pp. 127-142
Managers might use corporate social responsibility (CSR) to conceal their misbehaviours. One of these is the implementation of earnings management (EM), which could have serious effects vis-à-vis information disclosed to stakeholders. This study examined the relationship between CSR and EM in...
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Tourism business management in the aspect of earnings management by travel agencies in times disease threats : evidence from Poland
Franczak, Iwona; Bakota, Daniel - In: Journal of business economics and management 25 (2024) 4, pp. 774-788
This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....
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The moderating effect of ownership structure on the relationship between related party transactions and earnings quality : evidence from Saudi Arabia
Alsultan, Abdulaziz; Hussainey, Khaled - In: International Journal of Financial Studies : open … 12 (2024) 3, pp. 1-25
This paper seeks to investigate how earnings quality is affected by related party transactions (RPTs). The research also examines the impact of ownership structure as a moderating variable on this relationship. Panel data with the firm fixed effects model are utilized in the paper. A sample of...
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Consolidation in national accounts : implications for municipal enterprises
Dargenidou, Christina; Vicente-Lama, Marta de; García … - In: Journal of accounting and public policy 48 (2024), pp. 1-23
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Does corporate governance matter in competitive industries? : evidence from brokerage mergers and closures
Guo, Yuanyuan; Saha, Pritam; You, Leyuan; Zheng, Michael - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2791-2819
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Notes readability and discretionary accruals
Aldahray, Ayman - In: Revista de Contabilidad 27 (2024) 2, pp. 229-238
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The influence of leverage on accrual-based and real earnings management : evidence from the UK
Al-Shattarat, Basiem Khalil - In: Revista de Contabilidad 27 (2024) 2, pp. 239-248
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Does top management team diversity affect accounting quality? : empirical evidence from Germany
Schumann, Felix; Thun, Toni W.; Dauth, Tobias; Zülch, … - In: Journal of management & governance 28 (2024) 1, pp. 137-175
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How does ESG constrain corporate earnings management? : evidence from China
Sun, Weizheng; Chen, Shuning; Jiao, Yuqing; Feng, Xu - In: Finance research letters 61 (2024), pp. 1-13
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CSR disclosure and state ownership : implications for earnings management and market value
Garanina, Tatiana - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 513-547
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