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subject:"Bilanzpolitik"
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Bilanzpolitik
Rückstellung
1,567
Accrual
1,337
Accounting policy
695
Rechnungsabgrenzung
391
Accruals and deferrals
390
Deutschland
294
Gewinn
254
Profit
254
Germany
202
Corporate Governance
156
Corporate governance
155
Bilanz
148
IFRS
127
Financial audit
113
Wirtschaftsprüfung
113
Earnings management
110
Börsenkurs
108
Share price
108
earnings management
107
Cash Flow
106
discretionary accruals
106
Cash flow
105
Capital income
98
Kapitaleinkommen
98
Discretionary accruals
91
Bilanzrecht
78
USA
71
United States
71
Dienstleistungsqualität
67
Service quality
67
Theorie
66
Theory
66
Accruals
65
Accounting law
64
Führungskräfte
60
Managers
60
Gewinnermittlung
58
Profit determination
56
Accounting valuation
55
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Article
567
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556
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556
Graue Literatur
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Non-commercial literature
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English
691
German
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Alhadab, Mohammad
7
Chatterjee, Chanchal
5
Clacher, Iain
5
Houqe, Muhammad Nurul
5
Ibrahim, Salma
5
Taylor, Stephen L.
5
Valaskova, Katarina
5
Van Zijl, Tony
5
Alves, Sandra
4
Campa, Domenico
4
Doddy Setiawan
4
Habib, Ahsan
4
Kaserer, Christoph
4
Keasey, Kevin
4
Kolsi, Mohamed Chakib
4
Papanastasopoulos, Georgios A.
4
Shan, Yaowen
4
Thomas, Wayne B.
4
Xu, Weihong
4
Almasarwah, Adel
3
Chen, Shuping
3
Collins, Daniel W.
3
Doukakis, Leonidas C.
3
Drymiotes, George
3
Dunstan, Keitha
3
Durana, Pavol
3
Frimor, Hans
3
García-Teruel, Pedro J.
3
Gill de Albornoz Noguer, Belén
3
Hemmer, Thomas
3
Jackson, Scott B.
3
Jarboui, Anis
3
Karim, A. K. M. Waresul
3
Kim, Jung Hoon
3
Larson, Chad R.
3
Le Huu Tuan Anh
3
Li, Leon
3
Martínez-Solano, Pedro
3
Na, Kyunga
3
Nguyen Vinh Khuong
3
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Österreichisches Institut für Wirtschaftsforschung
1
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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
Investment management and financial innovations
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
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 and public policy
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
4
International journal of financial research
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ECONIS (ZBW)
697
EconStor
2
OLC EcoSci
1
USB Cologne (EcoSocSci)
1
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81
Serving the truth : do directors with media background improve financial reporting quality?
Bai, Jing
;
Tang, Xuesong
;
Zheng, Yuxin
- In:
International review of financial analysis
85
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014234984
Saved in:
82
Growth opportunities and earnings management by cross-listed and U.S. firms
Jategaonkar, Shrikant P.
;
Lovata, Linda M.
;
Song, Xiaoxiao
- In:
Journal of economics and finance : JEF
47
(
2023
)
1
,
pp. 157-183
Persistent link: https://www.econbiz.de/10014227698
Saved in:
83
Association between earnings management and corporate governance mechanisms : a study based on select firms in India
Chatterjee, Rajashri
;
Rakshit, Debdas
- In:
Global business review
24
(
2023
)
1
,
pp. 152-170
Persistent link: https://www.econbiz.de/10014229814
Saved in:
84
Political-economic instability and earnings management in an emerging market : the case of the 2016 Presidential Impeachment in Brazil
Andrade, Douglas
;
Viana, Dante
;
Ponte, Vera Maria Rodrigues
- In:
Asian review of accounting
31
(
2023
)
3
,
pp. 349-366
Persistent link: https://www.econbiz.de/10014315708
Saved in:
85
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:
86
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:
87
Enhancing and updating Cohen, Dey, and Lys's (2008) methodological framework to re-examine the relation between accrual-based and real earnings management after SOX
Pincus, Morton
;
Wu, Shijia
- In:
Journal of financial reporting : a publication of the …
8
(
2023
)
1
,
pp. 3-10
Persistent link: https://www.econbiz.de/10014318179
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88
Auditor industry specialization and cost of equity on earnings management : the moderating role of institutional ownership
Arianpoor, Arash
;
Farzaneh, Najmeh
- In:
International journal of law and management
65
(
2023
)
2
,
pp. 125-151
Persistent link: https://www.econbiz.de/10014320738
Saved in:
89
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
90
A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
1
,
pp. 406-450
Persistent link: https://www.econbiz.de/10014289052
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