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subject:"Income tax"
~subject:"Rückstellung"
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Income tax
Rückstellung
Gewinnermittlung
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387
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336
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Houqe, Muhammad Nurul
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Praxis der steuerlichen Gewinnermittlung : Gedenkschrift für Walter Köglberger
4
International review of financial analysis
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3
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Berliner Schriftenreihe zum Steuer- und Wirtschaftsrecht
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Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz
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Bilanz-, Prüfungs- und Steuerwesen
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Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
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Einkommen aus Kapital : 31. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Osnabrück, 11. und 12. September 2006 ; [Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V., DStJG, Band 30]
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ECONIS (ZBW)
93
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11
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11
Earnings management, earnings quality, and culture : cross-country studies
Purwaningsih, Anna
;
Kusuma, Indra Wijaya
;
Barokah, Zuni
- In:
International journal of economic policy in emerging …
13
(
2020
)
4
,
pp. 422-430
Persistent link: https://www.econbiz.de/10012508069
Saved in:
12
Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho
;
Na, Haejung
- In:
Finance research letters
35
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
Saved in:
13
Market Rewards to Patterns of Increasing Earnings : Do Cash Flow Patterns, Accruals Manipulation and Real Activities Manipulation Matter?
Liu, Su-Ping
-
2015
This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings. Our main findings show that market participants assign higher price-earnings multiples to firms when their pattern of...
Persistent link: https://www.econbiz.de/10013030730
Saved in:
14
The effect of local political corruption on earnings quality
Xu, Hongkang
;
Dao, Mai
;
Wu, Jia
- In:
Review of quantitative finance and accounting
53
(
2019
)
2
,
pp. 551-574
Persistent link: https://www.econbiz.de/10012225947
Saved in:
15
Directors network centrality and earnings quality
Godigbe, Bright Gershion
;
Chui, Chin Man
;
Liu, Chih-Liang
- In:
Applied economics
50
(
2018
)
50
,
pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
Saved in:
16
Earnings management to sustain consecutive earnings increases
Na, Kyunga
- In:
The journal of applied business research
34
(
2018
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10011889758
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17
Is earnings management sensitive to discount rates?
Haga, Jesper
;
Ittonen, Kim
;
Tronnes, Per C.
;
Wong, Leon
- In:
Journal of accounting literature : the official journal …
41
(
2018
),
pp. 75-88
Persistent link: https://www.econbiz.de/10012030528
Saved in:
18
Earnings quality of Indonesian firms surrounding initial public offerings
Hutagaol-Martowidjojo, Yanthi
;
Widyanto, Felita
- In:
International journal of accounting, auditing and …
14
(
2017
)
1
,
pp. 47-62
Persistent link: https://www.econbiz.de/10011861148
Saved in:
19
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
20
Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms
Chopra, Monika
;
Miglani, Abhishek
- In:
Decision
45
(
2018
)
3
,
pp. 270-280
Persistent link: https://www.econbiz.de/10011951039
Saved in:
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