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subject:"Accounting policy"
~isPartOf:"International review of economics & finance : IREF"
~isPartOf:"Investment management and financial innovations"
~isPartOf:"Journal of accounting, auditing & finance"
~subject:"Accruals and deferrals"
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Search: subject_exact:"Provision in accounting"
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Accounting policy
Accruals and deferrals
Accrual
25
Rückstellung
25
Bilanzpolitik
19
Gewinn
11
Profit
11
discretionary accruals
8
Discretionary accruals
7
earnings management
7
Rechnungsabgrenzung
5
Corporate Governance
4
Corporate governance
4
Earnings management
4
Börsenkurs
3
Firm performance
3
Real earnings management
3
Share price
3
Unternehmenserfolg
3
Aktiengesellschaft
2
Aktienmarkt
2
Börsengang
2
Capital income
2
Cash Flow
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Cash flow
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Eigentümerstruktur
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Financial audit
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Führungskräfte
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India
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Indien
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Initial public offering
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Kapitaleinkommen
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Kapitalerhöhung
2
Listed company
2
Managers
2
Ownership structure
2
Seasoned equity offering
2
South Korea
2
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2
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2
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1
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Article
20
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20
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20
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English
20
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Park, Sorah
2
Aryannejad, Nasim
1
Byun, Jungyoon
1
Cahan, Steven F.
1
Chang, Chu-Hsuan
1
Chauhan, Yogesh Singh
1
Chen, Ling-Na
1
Chiu, An An
1
Cho, Myojung
1
Choi, Byungchul
1
Choi, Hyunjung
1
Dinh Hong Linh
1
Do Thi Van Trang
1
Ghaemi, Mohammadhossein
1
Jaiswall, Manju
1
Jha, Anand
1
Ki, Eunsun
1
Kim, Maria H.
1
Kwon, Soo Young
1
Leem, Wook Bin
1
Lin, Hsiou-Wei William
1
Lin, Wei-Hua
1
Maham, Keyhan
1
Mascarenhas, Duncan
1
Meng, Li
1
Mosebach, Michael
1
Mughal, Azhar
1
Naiker, Vic
1
Nguyen, Quynh
1
Papanastasopoulos, Georgios A.
1
Shaio Yan Huang
1
Shust, Efrat
1
Simko, Paul
1
Su, Taoyong
1
Sun, Yicheng
1
Tao, Qizhi
1
Thomakos, Dimitrios D.
1
Tsalas, Andreas I.
1
Welker, Michael
1
Wu, Ruei-Shian
1
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International review of economics & finance : IREF
Investment management and financial innovations
Journal of accounting, auditing & finance
Review of accounting studies
19
Review of quantitative finance and accounting
19
The accounting review : a publication of the American Accounting Association
19
Journal of accounting & economics
16
Journal of business finance & accounting : JBFA
16
The journal of applied business research
14
Advances in accounting : a research annual
13
International review of financial analysis
13
Cogent business & management
11
International journal of accounting, auditing and performance evaluation : IJAAPE
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
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Auditing : a journal of practice & theory
8
Finance research letters
8
International journal of accounting and information management
7
Journal of contemporary accounting & economics
7
Managerial auditing journal
7
Pacific-Basin finance journal
7
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 and public policy
6
Journal of financial reporting & accounting : JFRA
6
The international journal of accounting : TIJA
6
Accounting horizons : a quarterly publication of the American Accounting Association
5
Applied economics
5
Asian review of accounting
5
Global business review
5
International journal of economics and finance
5
International journal of managerial and financial accounting
5
Journal of accounting in emerging economies : JAEE
5
Journal of banking & finance
5
Managerial finance
5
Australian journal of management
4
Cogent economics & finance
4
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ECONIS (ZBW)
20
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1
Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh
;
Kim, Maria H.
- 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
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:
5
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:
6
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:
7
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:
8
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:
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
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:
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