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Fair value reclassifications of financial assets during the financial crisis

Year:	2012

Person:	Bischof, Jannis; Brüggemann, Ulf; Daske, Holger
Publisher:	Berlin : SFB 649, Economic Risk

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A censored quantile regression analysis of employee stock options substitution for debt and the impact of SFAS 123R

Year:	2012

Person:	Di, Hui; Hanke, Steven A.; Chiang, Wei-chih
Published in:	Managerial finance ; 38

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The effect of accounting standards on Big Bath behavior

Year:	2012

Affiliated person:	Schäffer, Utz; Lüdtke, Jan-Philipp; Bremer, Diedrich; Häußler, Matthias
Published in:	Zeitschrift für Betriebswirtschaft : ZfB ; 82

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Earnings management from the bottom up : an analysis of managerial incentives below the CEO

Year:	2012

Person:	Oberholzer-Gee, Felix; Wulf, Julie
Publisher:	Cambridge, Mass. : Harvard Business School

Availability:	PDF Full text

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Earnings management and board oversight : an international comparison

Year:	2012

Person:	Jouber, Habib; Fakhfakh, Hamadi
Published in:	Managerial auditing journal ; 27

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Research on the earnings management of Chinese listed companies based on cognitive reference points

Year:	2012

Person:	Li, Yanxi; Zhang, Youhui
Published in:	China's reality and global vision : management research and development in China

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IFRS-Abschlussanalyse : finanz- und erfolgswirtschaftliche Aspekte

Year:	2012

Person:	Kirsch, Hanno
Publisher:	Berlin : Schmidt

Availability:	Table of Contents

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Level 3 assets : booking profits and concealing losses

Year:	2012

Person:	Milbradt, Konstantin
Published in:	The review of financial studies ; 25

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Bilanzpolitik und Krisenfrühwarnung

Year:	2012

Person:	Weber, Christoph; Raab, Michael
Published in:	Frühwarnindikatoren und Krisenfrühaufklärung : Konzepte zum präventiven Risikomanagement

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Financial statement analysis : valuation, credit analysis, executive compensation

Year:	c 2012

Person:	Petersen, Christian V.; Plenborg, Thomas
Publisher:	Harlow, England : Financial Times Prentice Hall

Availability:	Table of Contents

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IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets

Year:	2011

Person:	Shelton, Sandra Waller; Owens-Jackson, Lisa A.; Robinson, Diana R.
Published in:	Advances in accounting : a research annual ; 27

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The relation between earnings management and financial statement fraud

Year:	2011

Person:	Perols, Johan L.; Lougee, Barbara A.
Published in:	Advances in accounting : a research annual ; 27

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Are incentives for earnings management reflected in the ERC : large sample evidence

Year:	2011

Person:	Nwaeze, Emeka T.
Published in:	Advances in accounting : a research annual ; 27

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Distress risk, growth and earnings quality

Year:	2011

Person:	Charitou, Andreas; Lambertides, Neophytos; Trigeorgis, Lenos
Published in:	Abacus : a journal of accounting, finance and business studies ; 47

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Effects of ethical context and Machiavellianism on attitudes toward earnings management in China

Year:	2011

Person:	Shafer, William E.; Wang, Zhihong
Published in:	Managerial auditing journal ; 26

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Firm ownership type, earnings management and auditor relationships : evidence from India

Year:	2011

Person:	Ghosh, Saibal
Published in:	Managerial auditing journal ; 26

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Litigation risk and abnormal accruals

Year:	2011

Person:	Boone, Jeff P.; Khurana, Inder K.; Raman, K. K.
Published in:	Auditing : a journal of practice & theory ; 30

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Firm versus partner measures of auditor industry expertise and effects on auditor quality

Year:	2011

Person:	Chi, Hsin-yi; Chin, Chen-lung
Published in:	Auditing : a journal of practice & theory ; 30

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The valuation effect of accounting standard 158 on firms with high and low financial risk

Year:	2011

Person:	Houmes, Robert; Boylan, Bob; Chira, Inga
Published in:	Atlantic economic journal : AEJ ; 39

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Effects of accounting information reporting on risk management capability of Thai export manufacturing firms

Year:	2011

Person:	Nachailit, Ingorn; Ngamtampong, Nantana; Paralit, Piradee
Published in:	Journal of international business and economics : JIBE ; 11

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Window dressing of financial leverage

Year:	2011

Person:	Owens, Edward L.; Wu, Joanna Shuang
Publisher:	Rochester, NY : Simon Graduate School of Business, Univ. of Rochester

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Abgestimmte Ergebnis-, Bilanz- und Liquiditätsplanung : das integrierte Finanzmodell der Infraserv Höchst

Year:	2011

Person:	Wieland, Florian; Schmalzried, Joachim
Published in:	Finanz-Controlling : strategische und operative Steuerung der Liquidität ; [die wichtigsten Instrumente, Prozesse und Kennzahlen ; integrierte Ergebnis-, Bilanz- und Liquiditätsplanung ; effektives Working Capital Management ; Financial Supply Chain Management in der Praxis ; inklusive Online-Version Haufe Controlling Office]

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Koordination von Erfolgs-, Bilanz- und Liquiditätsplanung

Year:	2011

Person:	Leibfried, Peter; Klamar, Nils
Published in:	Finanz-Controlling : strategische und operative Steuerung der Liquidität ; [die wichtigsten Instrumente, Prozesse und Kennzahlen ; integrierte Ergebnis-, Bilanz- und Liquiditätsplanung ; effektives Working Capital Management ; Financial Supply Chain Management in der Praxis ; inklusive Online-Version Haufe Controlling Office]

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Prüfungsqualität des Abschlussprüfers : Einfluss der Mandatsdauer auf die Bilanzpolitik beim Mandanten

Year:	2011

Person:	Wiemann, Daniela
Publisher:	Wiesbaden : Gabler

Availability:	Table of Contents

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The stock price effects from downward earnings guidance versus beating analysts' forecasts : which effect dominates?

Year:	2011

Person:	Rees, Lynn; Twedt, Brady
Published in:	Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales ; 41

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Financial reporting and fraud

Year:	2011

Person:	Okike, Elewechi
Published in:	Theory and practice of corporate social responsibility

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Reforms and accounting system changes : a study on the implementation of accrual accounting in Norwegian hospitals

Year:	2011

Person:	Pettersen, Inger Johanne; Nyland, Kari
Published in:	Journal of accounting & organizational change ; 7

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An analysis of managerial use and market consequences of earnings management and expectation management

Year:	2011

Person:	Das, Somnath; Kim, Kyonghee; Patro, Sukesh
Published in:	The accounting review : a journal of the American Accounting Association ; 86

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Internal bank fraud as a category of operational risk

Year:	2011

Person:	Wiszniowski, Edward
Published in:	Argumenta oeconomica

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Manipulating an IRB model : considerations about the Basel II framework

Year:	2011

Person:	Kosmidis, Kosmas; Terzidis, Konstantinos
Published in:	EuroMed journal of business ; 6

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The relationship between corporate social responsibility and earnings management : an exploratory study

Year:	2011

Person:	Hong, Yongtao; Andersen, Margaret L.
Published in:	Journal of business ethics : JOBE ; 104

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Audit committee gender differences and earnings management

Year:	2011

Person:	Thiruvadi, Sheela; Huang, Hua-wei
Published in:	Gender in management : an international journal ; 26

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Does earnings acceleration convey information?

Year:	2011

Person:	Cao, Ying; Myers, Linda A.; Sougiannis, Theodore
Published in:	Review of accounting studies ; 16

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The voluntary adoption of International Financial Reporting Standards and loan contracting around the world

Year:	2011

Person:	Kim, Jeong-bon; Tsui, Judy S. L.; Yi, Cheong H.
Published in:	Review of accounting studies ; 16

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Non-GAAP earnings and board independence

Year:	2011

Person:	Frankel, Richard; McVay, Sarah; Soliman, Mark
Published in:	Review of accounting studies ; 16

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Intangible investments and the pricing of corporate SGA expenses

Year:	2011

Person:	Huang, Rongbing; Seow, Gim S.; Shangguan, Joe Z.
Published in:	Journal of business and economic studies ; 17

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State regulation's significant impact on corporate governance practices, earnings management, and disclosure

Year:	2011

Person:	Daniel, Shirley J.; Cieslewicz, Joshua K.; Pearson, Thomas C.
Published in:	Asia-Pacific journal of accounting & economics : APJAE ; 18

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A synthesis of accrual quality and abnormal accrual models : an empirical implementation

Year:	2011

Person:	Pae, Jinhan
Published in:	Asia-Pacific journal of accounting & economics : APJAE ; 18

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The effect of analyst coverage on the informativeness of income smoothing

Year:	2011

Person:	Sun, Jerry
Published in:	The international journal of accounting : TIJA ; 46

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Estimating firm-level and country-level effects in cross-sectional analyses : an application of hierarchical modeling in corporate disclosure studies

Year:	2011

Person:	Dong, Minyue; Stettler, Alfred
Published in:	The international journal of accounting : TIJA ; 46

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Bilanzpolitik versus Bilanzdelikte

Year:	2011

Person:	Isola, Alexander; Toifl, Gerald; Riedl, Barbara
Published in:	Wirtschaftsprüfer-Jahrbuch

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Corporate governance and earnings management by classification shifting

Year:	2011

Person:	Haw, In-mu; Ho, Simon S. M.; Li, Annie Yuansha
Published in:	Contemporary accounting research : a journal of the Canadian Academic Accounting Association ; 28

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Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die Prüfungsqualität

Year:	2011

Person:	Quick, Reiner; Wiemann, Daniela
Published in:	Zeitschrift für Betriebswirtschaft : ZfB ; 81

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The effectiveness of audit committees for low- and mid-cap firms

Year:	2011

Person:	Kang, Won Sil; Kilgore, Alan; Wright, Sue
Published in:	Managerial auditing journal ; 26

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Financial reporting, tax, and real decisions : toward a unifying framework // Douglas A. Shackelford; Joel Slemrod; James M. Sallee

Year:	2011

Person:	Shackelford, Douglas A.; Slemrod, Joel; Sallee, James M.
Published in:	International tax and public finance ; 18

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Fair value (US GAAP) and entity-specific (IFRS) measurements for performance obligations : the potential mitigating effect of benchmarks on earnings management

Year:	2011

Person:	Mazza, Cheri R.; Hunton, James E.; McEwen, Ruth Ann
Published in:	The journal of behavioral finance : a publication of the Institute of Psychology and Markets and LEA ; 12

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Bond ratings and income smoothing in Brazil

Year:	2011

Person:	Martinez, Antonio Lopo; Castro, Miguel Angel Rivera
Published in:	Latin American business review : journal of the Business Association of Latin American Studies (BALAS) ; 12

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Effects of national culture on earnings quality of banks

Year:	2011

Person:	Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J.
Published in:	Journal of international business studies : JIBS ; a publication of the Academy of International Business and the Western Business School ; 42

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Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance

Year:	2011

Person:	Günther, Nina Angela

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Study on the management and control model of cash flow in enterprises

Year:	2011

Person:	He, Ying; Bai, Ruihua; Dong, Jiao
Published in:	Advances in applied economics, business and development

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