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isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Journal of accounting research"
~subject:"Bilanzpolitik"
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Bilanzpolitik
Accounting policy
76
Gewinn
18
Profit
18
Accrual
14
Rückstellung
14
Führungskräfte
10
Managers
10
Accruals and deferrals
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Empirische Methode
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USA
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Australien
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Financial statement
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IFRS
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Accounting
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Earnings management
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Wirtschaftsprüfung
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Corporate disclosure
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Unternehmenspublizität
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Accounting standards
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Bilanzierungsgrundsätze
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earnings management
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Berichtswesen
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Cash Flow
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Cash flow
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Comparison
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Executive compensation
4
Fee (Remuneration)
4
Honorar
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Managervergütung
4
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4
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76
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76
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2
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English
76
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Larcker, David F.
4
Weber, Joseph
4
Chen, Ester
3
Gavious, Ilanit
3
Ahmed, Anwer S.
2
Armstrong, Christopher
2
Bushman, Robert M.
2
Coulton, Jeffrey J.
2
Dechow, Patricia M.
2
Drymiotes, George
2
Duellman, Scott
2
Hemmer, Thomas
2
Hribar, Paul
2
Hutton, Amy P.
2
Iyengar, Raghavan J.
2
Jackson, Andrew B.
2
Jagolinzer, Alan D.
2
Kido, Nolan
2
Kim, Jung Hoon
2
Lang, Mark H.
2
Sloan, Richard G.
2
Strobl, Günter
2
Venkatachalam, Mohan
2
Zakolyukina, Anastasia A.
2
Zampelli, Ernest M.
2
Ahearne, Michael J.
1
Baik, Bok
1
Balachandran, Balasingham
1
Balatbat, Maria C. A.
1
Ball, Ray
1
Barth, Mary E.
1
Baxter, Peter
1
Bertomel, Jeremy
1
Bloomfield, Robert
1
Boichuk, Jeffrey P.
1
Brown, Timothy J.
1
Cahan, Steven
1
Carvajal, Mariela
1
Chalmers, Keryn
1
Chang, Shao-chi
1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Journal of accounting research
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
95
Review of quantitative finance and accounting
94
Journal of accounting & economics
90
Journal of accounting and public policy
82
Advances in accounting : a research annual
70
Journal of business finance & accounting : JBFA
69
The international journal of accounting : TIJA
66
Cogent business & management
59
Finance research letters
57
International review of financial analysis
55
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
The journal of corporate finance : contracting, governance and organization
44
Accounting horizons : a quarterly publication of the American Accounting Association
41
Research in international business and finance
41
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
37
International journal of accounting and information management
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
Journal of accounting in emerging economies : JAEE
34
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International journal of economics and financial issues : IJEFI
31
International review of economics & finance : IREF
31
Afro-Asian Journal of Finance and Accounting : AAJFA
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
Journal of accounting, auditing & finance
29
Journal of financial reporting & accounting : JFRA
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
28
Corporate ownership & control : international scientific journal
28
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
The journal of corporate accounting & finance
26
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ECONIS (ZBW)
76
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1
Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar
;
Peecher, Mark
;
Sutherland, Andrew
; …
- In:
Journal of accounting research
62
(
2024
)
1
,
pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
Saved in:
2
Standard error biases when using generated regressors in accounting research
Chen, Wei
;
Hribar, Paul
;
Melessa, Sam
- In:
Journal of accounting research
61
(
2023
)
2
,
pp. 531-569
Persistent link: https://www.econbiz.de/10014308353
Saved in:
3
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
4
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
5
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
6
Direct evidence on the informational properties of earnings in loan contracts
Dyreng, Scott D.
;
Vashishtha, Rahul
;
Weber, Joseph
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 371-406
Persistent link: https://www.econbiz.de/10011695598
Saved in:
7
Earnings management during antidumping investigations in Europe : sample-wide and cross-sectional evidence
Godsell, David
;
Welker, Michael
;
Zhang, Ning
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 407-457
Persistent link: https://www.econbiz.de/10011695602
Saved in:
8
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
9
Pension accrual management and research and development investment
Sasaki, Takafumi
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
4
,
pp. 1127-1147
Persistent link: https://www.econbiz.de/10011820369
Saved in:
10
Earnings benchmark hierarchy
Carvajal, Mariela
;
Coulton, Jeffrey J.
;
Jackson, Andrew B.
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
1
,
pp. 87-111
Persistent link: https://www.econbiz.de/10011713512
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