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Databases :

ECONIS (274)

Earnings management and board oversight : an international comparison

Year:	2012

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

Availability:	-

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Rückstellungen in der Steuerbilanz : vergleichende Analyse der Bilanzierung von Rückstellungen in der Handels- und Steuerbilanz unter besonderer Beachtung der Neuerungen durch das BilMoG

Year:	2012

Person:	Heim, Michael
Publisher:	Hamburg : Kovač

Availability:	Table of Contents Description

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Eigenkapitalanforderungen unter Solvency II : Auswirkungen auf Versicherungs-Altbestände und deren Abwicklung

Year:	2012

Person:	Endres, Klaus; Mikulicz-Radecki, Johannes von
Published in:	Die Folgen der Finanzkrise für Regulierung und Eigenkapital - Evolution oder Revolution in der Versicherungsbranche?

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Rückstellungsbilanzierung nach HGB und IFRS : Normendeskription und empirische Analysen zur deutschen und internationalen Bilanzierungspraxis

Year:	2011

Person:	Küting, Ulrich
Publisher:	Frankfurt am Main [u.a.] : Lang

Availability:	Table of Contents

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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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Empirical accounting research : three essays with intersections to management and corporate governance

Year:	2011

Person:	Davarcioglu, Tolga
Publisher:	Berlin : Univ.-Bibl.

Availability:	Full text

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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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Big 4 auditor affiliation and accruals quality in Bangladesh

Year:	2011

Affiliated person:	Kabir, M. Humayun; Sharma, Divesh; Islam, Md. Ainul; Salat, Amirus
Published in:	Managerial auditing journal ; 26

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Audit fees and discretionary accruals: compensation structure effect

Year:	2011

Person:	Alali, Fatima
Published in:	Managerial auditing journal ; 26

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Analysts' accrual-related over-optimism : do analyst characteristics play a role?

Year:	2011

Person:	Drake, Michael S.; Myers, Linda A.
Published in:	Review of accounting studies ; 16

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The quality of accounting information in politically connected firms

Year:	2011

Person:	Chaney, Paul K.; Faccio, Mara; Parsley, David
Published in:	Journal of accounting & economics ; 51

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Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998

Year:	2011

Person:	Choi, Jong-hag; Kim, Jeong-bon; Lee, Jay Junghun
Published in:	Journal of accounting and public policy ; 30

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The effect of cash flow forecasts on accrual quality and benchmark beating

Year:	2011

Person:	McInnis, John; Collins, Daniel W.
Published in:	Journal of accounting & economics ; 51

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Corporate governance and accruals earnings management

Year:	2011

Person:	Bekiris, Fivos V.; Doukakis, Leonidas C.
Published in:	Managerial and decision economics : MDE ; the international journal of research and progress in management economics ; 32

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Capitalizing research & development and "other information" : the incremental information content of accruals versus cash flows

Year:	2011

Person:	Thi, Tami Dinh; Schultze, Wolfgang
Published in:	Journal of management control : Zeitschrift für Planung & Unternehmenssteuerung ; 22

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Percent accruals

Year:	2011

Person:	Hafzalla, Nader; Lundholm, Russell; Winkle, E. Matthew Van
Published in:	The accounting review : a journal of the American Accounting Association ; 86

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An examination of the nai͏̈ve-investor hypothesis in accruals mispricing in Tunisian firms

Year:	2011

Person:	El Mehdi, Imen Khanchel
Published in:	Journal of international financial management and accounting ; 22

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Local governmental management of discretionary and specific accruals

Year:	2011

Person:	Pilcher, Robyn
Published in:	International journal of accounting, auditing and performance evaluation : IJAAPE ; 7

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Monitoring of earning management by independent directors and the impact of regulation : evidence from the People Republic of China

Year:	2011

Person:	Lai, Liona
Published in:	International journal of accounting, auditing and performance evaluation : IJAAPE ; 7

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Applications of company valuation models : empirical evidence on selected topics

Year:	2011

Person:	Breunsbach, Miriam
Publisher:	Hamburg : Kovač

Availability:	Table of Contents Description

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Sarbanes-Oxley Act and the quality of earnings and accruals : market-based evidence

Year:	2011

Person:	Kalelkar, Rachana; Nwaeze, Emeka T.
Published in:	Journal of accounting and public policy ; 30

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Accruals and the prediction of future cash flows

Year:	2011

Person:	Ebaid, Ibrahim El-Sayed
Published in:	Management research review ; 34

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Rückstellungen : Steuerrecht, Handelsrecht und IAS/IFRS

Year:	2011

Person:	Haas, Ingeborg
Publisher:	Wiesbaden : Gabler

Availability:	Table of Contents

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The role of managerial prudence in bank loan loss provisioning

Year:	2011

Person:	Ditchkus, Linda V.; Sierra, Gregory E.; Reed, Brad J.
Published in:	Journal of managerial issues : JMI ; 23

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Management reporting on internal control and accruals quality : insights from a "comply-or-explain" internal control regime

Year:	2011

Person:	Van De Poel, Katrien; Vanstraelen, Ann
Published in:	Auditing : a journal of practice & theory ; 30

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Client importance and earnings management : the moderating role of audit committees

Year:	2011

Person:	Sharma, Vineeta D.; Sharma, Divesh S.; Ananthanarayanan, Umapathy
Published in:	Auditing : a journal of practice & theory ; 30

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Recent auditor downgrade activity and changes in clients' discretionary accruals

Year:	2011

Person:	Carver, Brian T.; Hollingsworth, Carl W.; Stanley, Jonathan D.
Published in:	Auditing : a journal of practice & theory ; 30

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Accrual-based and real earnings management activities around seasoned equity offerings

Year:	2010

Person:	Cohen, Daniel A.; Zarowin, Paul
Published in:	Journal of accounting & economics ; 50

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Elections and discretionary accruals: evidence from 2004

Year:	2010

Person:	Ramanna, Karthik; Roychowdhury, Sugata
Published in:	Journal of accounting research ; 48

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Do management earnings forecasts incorporate information in accruals?

Year:	2010

Person:	Xu, Weihong
Published in:	Journal of accounting & economics ; 49

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Earnings management and long-run stock performance following private equity placements

Year:	2010

Person:	Chou, De-wai; Gombola, Michael J.; Liu, Feng-ying
Published in:	Review of quantitative finance and accounting ; 34

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The joint decision to manage earnings through discretionary accruals and asset sales around insider trading : Taiwan evidence

Year:	2010

Person:	Huang, Chih-jen
Published in:	Journal of economics and finance ; 34

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Wettbewerb um Bestandskunden in der PKV : Übertragbarkeit der Alterungsrückstellungen, Risikoausgleich und neue Ansätze für die Steuerung von Krankenversicherungsunternehmen

Year:	2010

Person:	Rosenbrock, Stephan
Published in:	Einflussfaktoren für die Entscheidung bei Altersvorsorgeprodukten - IFRS - Gesundheitspolitik : Beiträge zur 19. Wissenschaftstagung des Bundes der Versicherten und zum Workshop "Junge Versicherungswissenschaft"

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Zinseffekt aus der Bewertung von Pensionsverpflichtungen : Möglichkeit der EBIT-Steuerung nach HGB, IFRS und US-GAAP?

Year:	2010

Person:	Eppinger, Christoph; Zeyer, Fedor
Published in:	IRZ : Zeitschrift für internationale Rechnungslegung ; 5

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Der künftige IFRS Liabilities - eine kluge Weichenstellung?, Teil 1: Erfassung und Angaben

Year:	2010

Person:	Hebestreit, Gernot; Teitler-Feinberg, Evelyn
Published in:	IRZ : Zeitschrift für internationale Rechnungslegung ; 5

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Debt, diversification and earnings management

Year:	2010

Person:	Rodríguez-Pérez, Gonzalo; Hemmen, Stefan van
Published in:	Journal of accounting and public policy ; 29

Availability:	-

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The allowance for uncollectible accounts, conservatism, and earnings management

Year:	2010

Person:	Jackson, Scott B.; Liu, Xiaotao Kelvin
Published in:	Journal of accounting research ; 48

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Corporate boards, audit committees, and earnings management : pre- and post-SOX evidence

Year:	2010

Person:	Ghosh, Aloke; Marra, Antonio; Moon, Doocheol
Published in:	Journal of business finance & accounting : JBFA ; 37

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Accounting anomalies and fundamental analysis : a review of recent research advances

Year:	2010

Person:	Richardson, Scott; Tuna, İrem; Wysocki, Peter
Published in:	Journal of accounting & economics ; 50

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Corporate social responsibility and earnings reporting

Year:	2010

Person:	Calegari, Mary F.; Chotigeat, Tosporn; Harjoto, Maretno A.
Published in:	The journal of current research in global business : JCRGB ; 13

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Corporate life cycle and the accrual model : an empirical study based on Chinese listed companies

Year:	2010

Person:	Chen, Xudong; Yang, Wendong; Huang, Dengshi
Published in:	Frontiers of business research in China : selected publications from Chinese universities ; 4

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The pricing of accruals for profit and loss firms

Year:	2010

Person:	Dopuch, Nicholas; Seethamraju, Chandra; Xu, Weihong
Published in:	Review of quantitative finance and accounting ; 34

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The presence of foreign private issuers in the North American Compustat Database : a note for empirical research in accounting and finance

Year:	2010

Person:	Francis, Rick N.
Published in:	Advances in accounting : a research annual ; 26

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Method-shifting in aggressive earnings reporting : the case of the US software industry's response to new US regulation

Year:	2010

Person:	Zhong, Ke; Welker, Robert B.; Gribbin, Donald W.
Published in:	Journal of business finance & accounting : JBFA ; 37

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Changes in unrecognised deferred tax accruals from carry-forward losses : earnings management or signalling?

Year:	2010

Person:	Herbohn, Kathleen; Tutticci, Irene; Khor, Pui See
Published in:	Journal of business finance & accounting : JBFA ; 37

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Einfluß der Besteuerung in der wertorientierten Performancemessung im Kompositversicherungsunternehmen

Year:	2010

Person:	Schmautz, Matthias; Hartung, Thomas
Published in:	Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V. ; 99

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Restrukturierungsrückstellungen

Year:	2010

Person:	Dollinger, Ulrich
Published in:	Der Jahresabschluss als besondere Herausforderung : Zeit für eine Nachlese zur Finanzkrise

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Do accruals exacerbate information asymmetry in the market?

Year:	2010

Person:	Wasan, Sonia; Boone, Jeff P.
Published in:	Advances in accounting : a research annual ; 26

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Rückstellungsbewertung nach BilMoG : Regelungsziele, Regelungslösungen und Regelungsbegründungen aus Sicht von Bilanzrecht und Betriebswirtschaftslehre

Year:	2010

Person:	Wüstemann, Jens; Koch, Christopher
Published in:	IFRS und BilMoG : Herausforderungen für das Bilanz- und Prüfungswesen

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