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subject:"Accounting policy"
~isPartOf:"International review of economics & finance : IREF"
~isPartOf:"Investment management and financial innovations"
~isPartOf:"Journal of contemporary accounting & economics"
~isPartOf:"Pacific-Basin finance journal"
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Search: subject_exact:"Provision in accounting"
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Accounting policy
Accrual
33
Rückstellung
33
Bilanzpolitik
24
Gewinn
13
Profit
13
Accruals and deferrals
11
Rechnungsabgrenzung
11
Real earnings management
8
Corporate Governance
7
Corporate governance
7
Discretionary accruals
7
China
6
Earnings management
6
Capital income
5
Kapitaleinkommen
5
discretionary accruals
5
earnings management
5
Eigentümerstruktur
4
Emerging economies
4
Firm performance
4
Ownership structure
4
Schwellenländer
4
South Korea
4
Südkorea
4
Unternehmenserfolg
4
Accrual anomaly
3
Accrual-based earnings management
3
Accruals
3
Aktienmarkt
3
Börsenkurs
3
Cash Flow
3
Cash flow
3
Corporate disclosure
3
Share price
3
Stock market
3
Unternehmenspublizität
3
Abnormal accruals
2
Aktiengesellschaft
2
Anlageverhalten
2
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1
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Article
24
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24
Aufsatz in Zeitschrift
24
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English
24
Author
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Lin, Hsiou-Wei William
2
Park, Sorah
2
Wu, Ruei-Shian
2
Abeysekera, Indra
1
Ali, Muhammad Jahangir
1
Alphonse, Pascal
1
Aryannejad, Nasim
1
Byun, Jungyoon
1
Chang, Che-Chia
1
Chang, Chong-chuo
1
Chang, Chu-Hsuan
1
Chauhan, Yogesh Singh
1
Chen, Anlin
1
Chen, Ling-Na
1
Chiu, An An
1
Choi, Byungchul
1
Choi, Hyunjung
1
Coulton, Jeffrey J.
1
Dinh Hong Linh
1
Djajadikerta, Hadrian Geri
1
Do Thi Van Trang
1
Ghaemi, Mohammadhossein
1
Hang Thu Nguyen
1
Houqe, Muhammad Nurul
1
Jaiswall, Manju
1
Johnston, Joseph
1
Kim, Maria H.
1
Leem, Wook Bin
1
Li, Leye
1
Li, Xiao
1
Li, Yuanhui
1
Lin, Wei-Hua
1
Lo, Huai-Chun
1
Maham, Keyhan
1
Mather, Paul
1
Meng, Li
1
Monem, Reza M.
1
Monroe, Gary S.
1
Mughal, Azhar
1
Nguyen Hiep Manh
1
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Published in...
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International review of economics & finance : IREF
Investment management and financial innovations
Journal of contemporary accounting & economics
Pacific-Basin finance journal
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
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
Journal of accounting, auditing & finance
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
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
4
International journal of financial research
4
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ECONIS (ZBW)
24
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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
Financial distress and the accrual anomaly
Hang Thu Nguyen
;
Alphonse, Pascal
;
Nguyen Hiep Manh
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014226605
Saved in:
5
Are analysts' cash flow forecasts associated with improved earnings quality? : Australian evidence
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Pacific-Basin finance journal
73
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013388938
Saved in:
6
State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye
;
Monroe, Gary S.
;
Wang, Jenny Jing
- In:
Journal of contemporary accounting & economics
17
(
2021
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
Saved in:
7
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:
8
Financial distress, internal control, and earnings management : evidence from China
Li, Yuanhui
;
Li, Xiao
;
Xiang, Erwei
;
Djajadikerta, …
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-18
Persistent link: https://www.econbiz.de/10012421437
Saved in:
9
Enterprise risk management and accruals estimation error
Johnston, Joseph
;
Soileau, Jared
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-15
Persistent link: https://www.econbiz.de/10012421439
Saved in:
10
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia
;
Pan, Hunghua
- In:
Journal of contemporary accounting & economics
16
(
2020
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012298592
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