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subject:"Accounting policy"
~isPartOf:"International journal of accounting and information management"
~isPartOf:"International review of economics & finance : IREF"
~subject:"Capital income"
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Search: subject_exact:"Provision in accounting"
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Accounting policy
Capital income
Accrual
16
Rückstellung
16
Bilanzpolitik
13
Discretionary accruals
10
Earnings management
7
Gewinn
5
Profit
5
Real earnings management
4
Aktiengesellschaft
3
Corporate Governance
3
Corporate governance
3
Listed company
3
Accruals
2
Accruals and deferrals
2
China
2
EU countries
2
EU-Staaten
2
Financial crisis
2
Finanzkrise
2
Firm performance
2
Rechnungsabgrenzung
2
Unternehmenserfolg
2
Accrual-based earnings management
1
Ankündigungseffekt
1
Announcement effect
1
Audit quality
1
Bank
1
Bank lending
1
Betriebliche Finanzwirtschaft
1
Board of Directors
1
Board of directors
1
Börsengang
1
Börsenkurs
1
Capital structure
1
Cash flow-based earnings management
1
Central environmental protection inspection
1
Chinese firms
1
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1
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Article
13
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13
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13
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Ali, Searat
1
Amaewhule, Wey
1
Amin, Hala Magdy
1
Chang, Chu-Hsuan
1
Chauhan, Yogesh Singh
1
Darjezi, Javad Izadi Zadeh
1
Elamer, Ahmed A.
1
Hao, Qian
1
Hassan, Inas Mahmoud
1
Jaiswall, Manju
1
Ji, Xudong
1
Keskudee, Atis
1
Kim, Maria H.
1
Kyriakou, Maria I.
1
Lin, Hsiou-Wei William
1
Meng, Li
1
Mohamed, Diana Mostafa
1
Mughal, Azhar
1
Naz, Aziza
1
Nguyen, Quynh
1
Nnadi, Matthias
1
Sheikh, Nadeem Ahmed
1
Su, Taoyong
1
Sun, Yicheng
1
Tao, Qizhi
1
Wu, Ruei-Shian
1
Xiang, Xueman
1
Xu, Guanglu Luke
1
Zhang, Jintao
1
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International journal of accounting and information management
International review of economics & finance : IREF
Review of accounting studies
19
Journal of business finance & accounting : JBFA
17
Review of quantitative finance and accounting
17
The accounting review : a publication of the American Accounting Association
15
Advances in accounting : a research annual
14
Journal of accounting & economics
13
The journal of applied business research
12
Cogent business & management
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
International review of financial analysis
11
Journal of accounting research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Auditing : a journal of practice & theory
8
Finance research letters
8
Investment management and financial innovations
8
Pacific-Basin finance journal
8
The journal of corporate accounting & finance
7
Abacus : a journal of accounting, finance and business studies
6
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
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 and public policy
5
Journal of accounting in emerging economies : JAEE
5
Journal of international accounting auditing & taxation
5
Applied economics
4
Asia-Pacific journal of financial studies
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
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ECONIS (ZBW)
13
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Date (oldest first)
1
Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh
;
Kim, Maria H.
;
Ali, Searat
- In:
International review of economics & finance : IREF
89
(
2024
)
1
,
pp. 775-801
Persistent link: https://www.econbiz.de/10014446525
Saved in:
2
Corporate earnings management strategy under environmental regulation : evidence from China
Zhang, Jintao
;
Su, Taoyong
;
Meng, Li
- In:
International review of economics & finance : IREF
90
(
2024
),
pp. 154-166
Persistent link: https://www.econbiz.de/10014446894
Saved in:
3
Economic policy uncertainty and incentive to smooth earnings
Chauhan, Yogesh Singh
;
Jaiswall, Manju
- In:
International review of economics & finance : IREF
85
(
2023
),
pp. 93-106
Persistent link: https://www.econbiz.de/10014424051
Saved in:
4
Capital structure and earnings management : evidence from Pakistan
Naz, Aziza
;
Sheikh, Nadeem Ahmed
- In:
International journal of accounting and information …
31
(
2023
)
1
,
pp. 128-147
Persistent link: https://www.econbiz.de/10014316194
Saved in:
5
IFRS 9 and earnings management : the case of European commercial banks
Nnadi, Matthias
;
Keskudee, Atis
;
Amaewhule, Wey
- In:
International journal of accounting and information …
31
(
2023
)
3
,
pp. 504-527
Persistent link: https://www.econbiz.de/10014316626
Saved in:
6
Roles of board of directors and earnings management across SMEs life cycle : evidence from the UK
Hassan, Inas Mahmoud
;
Amin, Hala Magdy
;
Mohamed, Diana …
- In:
International journal of accounting and information …
31
(
2023
)
4
,
pp. 676-703
Persistent link: https://www.econbiz.de/10014380912
Saved in:
7
The effect of the financial crisis on audit quality : European evidence
Kyriakou, Maria I.
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 143-158
Persistent link: https://www.econbiz.de/10012886086
Saved in:
8
Earnings management at target firms and the acquirers' performance
Mughal, Azhar
;
Tao, Qizhi
;
Sun, Yicheng
;
Xiang, Xueman
- In:
International review of economics & finance : IREF
72
(
2021
),
pp. 384-404
Persistent link: https://www.econbiz.de/10012671980
Saved in:
9
Does there prevail momentum in earnings management for seasoned equity offering firms?
Chang, Chu-Hsuan
;
Lin, Hsiou-Wei William
- In:
International review of economics & finance : IREF
55
(
2018
),
pp. 111-129
Persistent link: https://www.econbiz.de/10012033456
Saved in:
10
Earnings management by top Chinese listed firms in response to the global financial crisis
Xu, Guanglu Luke
;
Ji, Xudong
- In:
International journal of accounting and information …
24
(
2016
)
3
,
pp. 226-251
Persistent link: https://www.econbiz.de/10011616679
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