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subject:"Accounting policy"
~isPartOf:"Australasian accounting business and finance journal : AABF"
~isPartOf:"Investment management and financial innovations"
~isPartOf:"Journal of accounting and public policy"
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Accounting policy
Accrual
25
Rückstellung
25
Bilanzpolitik
18
Gewinn
8
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8
Accruals and deferrals
7
Rechnungsabgrenzung
7
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6
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discretionary accruals
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earnings management
6
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Alves, Sandra
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Park, Sorah
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Aryannejad, Nasim
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Ayoush, Maha D.
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Chalmers, Keryn
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1
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Australasian accounting business and finance journal : AABF
Investment management and financial innovations
Journal of accounting and public policy
Journal of business finance & accounting : JBFA
15
Review of accounting studies
15
Review of quantitative finance and accounting
14
The accounting review : a publication of the American Accounting Association
14
Advances in accounting : a research annual
13
Cogent business & management
11
The journal of applied business research
11
Journal of accounting & economics
10
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International review of financial analysis
9
Journal of accounting research
9
Auditing : a journal of practice & theory
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Finance research letters
7
International journal of accounting and information management
7
The journal of corporate accounting & finance
7
Abacus : a journal of accounting, finance and business studies
6
Corporate ownership & control : international scientific journal
6
International review of economics & finance : IREF
6
Journal of accounting, auditing & finance
6
Journal of contemporary accounting & economics
6
Journal of financial reporting & accounting : JFRA
6
Managerial auditing journal
6
The international journal of accounting : TIJA
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Asian review of accounting
5
Global business review
5
International journal of managerial and financial accounting
5
Journal of accounting in emerging economies : JAEE
5
Pacific-Basin finance journal
5
Applied economics
4
Australian journal of management
4
Cogent economics & finance
4
International Journal of Financial Studies : open access journal
4
International journal of accounting and finance
4
International journal of critical accounting : IJCA
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International journal of financial research
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ECONIS (ZBW)
18
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1
The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.
;
Yahya, Sofri
;
Yassin, Mohammed M.
; …
- In:
Australasian accounting business and finance journal : AABF
15
(
2021
)
4
,
pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
Saved in:
2
Earnings management and seasoned equity offerings : evidence from Taiwan started Go Incubation Board for Startup and Acceleration firms
Chiu, An An
;
Shaio Yan Huang
;
Chen, Ling-Na
;
Lin, Wei-Hua
- In:
Investment management and financial innovations
17
(
2020
)
2
,
pp. 183-197
Persistent link: https://www.econbiz.de/10012303131
Saved in:
3
The impact of earnings management on market liquidity
Do Thi Van Trang
;
Dinh Hong Linh
- In:
Investment management and financial innovations
17
(
2020
)
2
,
pp. 389-396
Persistent link: https://www.econbiz.de/10012303242
Saved in:
4
The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra
- In:
Australasian accounting business and finance journal : AABF
8
(
2014
)
3
,
pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
Saved in:
5
The effect of investor sentiment on the means of earnings management
Park, Sorah
- In:
Investment management and financial innovations
15
(
2018
)
1
,
pp. 10-17
Persistent link: https://www.econbiz.de/10012001312
Saved in:
6
The role of earnings management in the relationship between accruals and market value
Aryannejad, Nasim
;
Ghaemi, Mohammadhossein
;
Maham, Keyhan
- In:
Investment management and financial innovations
15
(
2018
)
1
,
pp. 236-244
Persistent link: https://www.econbiz.de/10012002803
Saved in:
7
The relationship between corporate social responsibility and earnings management : accounting for endogeneity
Choi, Hyunjung
;
Choi, Byungchul
;
Byun, Jungyoon
- In:
Investment management and financial innovations
15
(
2018
)
4
,
pp. 69-84
Persistent link: https://www.econbiz.de/10012055655
Saved in:
8
A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra
;
Patel, Arvind
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
Saved in:
9
Ownership structure and earnings management : evidence from Portugal
Alves, Sandra
- In:
Australasian accounting business and finance journal : AABF
6
(
2012
)
1
,
pp. 57-74
Persistent link: https://www.econbiz.de/10010244296
Saved in:
10
The effects of the International Financial Reporting Standards (IFRS) adoption on earnings quality : evidence from Korea
Yuk, Jee Hoon
;
Leem, Wook Bin
- In:
Investment management and financial innovations
14
(
2017
)
3
,
pp. 243-250
Persistent link: https://www.econbiz.de/10011873379
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