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type_genre:"Geschäftsbericht"
~subject:"Accounting policy"
~type_genre:"Article in journal"
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Search: subject_exact:"Kapitalkonsolidierung"
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Accounting policy
Konzernabschluss
653
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651
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341
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327
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89
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1
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Banque de France bulletin / Quarterly selection of articles
2
Betriebs-Berater : BB
2
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2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
Accounting history review
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Commercial lending review
1
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
1
Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
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Finanz- und Rechnungswesen : Jahrbuch
1
IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of international financial management and accounting
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Kansai University review of business and commerce
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PiR
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Research in international business and finance
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
24
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1
The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions
Lin, Ruey-Ching
;
Li, Chihua
;
Wang, Hong-Da
;
Yang, Yan-Jie
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
6
,
pp. 1619-1639
Persistent link: https://www.econbiz.de/10013415542
Saved in:
2
Influence of geographic distribution on real activities manipulation within consolidated companies : evidence from Japan
Yamada, Akihiro
;
Sakurai, Yuuta
;
Ishida, Ryo
- In:
Research in international business and finance
54
(
2020
),
pp. 1-20
Persistent link: https://www.econbiz.de/10012581492
Saved in:
3
The impact of IAS No. 27 on the market's ability to anticipate future earnings
Hsu, Audrey Wen-Hsin
;
Pourjalali, Hamid
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
2
,
pp. 789-813
Persistent link: https://www.econbiz.de/10011344209
Saved in:
4
Financial situation of France's main listed groups in H1 2015 : lower profitability but a forward-looking financial strategy
Carlino, Laurent
;
Lafon, Anne-Sophie
- In:
Banque de France bulletin / Quarterly selection of articles
40
(
2015/2016
),
pp. 35-44
Persistent link: https://www.econbiz.de/10011480934
Saved in:
5
Financial situation of France's major listed groups in H1 2014 : a combination of prudence and deleveraging
Carlino, Laurent
;
Dairay, Germain
;
Servant, François
- In:
Banque de France bulletin / Quarterly selection of articles
36
(
2014/2015
),
pp. 39-61
Persistent link: https://www.econbiz.de/10011457104
Saved in:
6
The internationalization of accounting policy in a soft-law context : the case of Renault, 1980 - 1984
Touron, Philippe
;
Daly, Peter
- In:
Accounting history review
23
(
2013
)
2
,
pp. 185-212
Persistent link: https://www.econbiz.de/10009789619
Saved in:
7
Goodwill-Impairment-Test auf CGU-Ebene?
Haaker, Andreas
;
Freiberg, Jens
- In:
PiR
(
2009
)
4
,
pp. 109-110
Persistent link: https://www.econbiz.de/10003824727
Saved in:
8
Das Wahlrecht zur Anwendung der full goodwill-Methode nach IFRS 3 (rev. 2008) : exemplarische Darstellung bilanzpolitischer Gestaltungsmöglichkeiten
Harr, Uwe
;
Eppinger, Christoph
;
Zeyer, Fedor
- In:
Praxis der internationalen Rechnungslegung : PiR ; die …
5
(
2009
)
1
,
pp. 1-5
Persistent link: https://www.econbiz.de/10003790369
Saved in:
9
Earnings management to exceed the threshold : a comparative analysis of consolidated and parent-only earnings
Shuto, Akinobu
- In:
Journal of international financial management and accounting
20
(
2009
)
3
,
pp. 199-239
Persistent link: https://www.econbiz.de/10003902574
Saved in:
10
Bilanzierung des Goodwill nach IFRS 3 und IAS 36 : eine Fallstudie unter Berücksichtigung bilanzpolitischer Gestaltungsmöglichkeiten beim Goodwill-Impairment
Wulf, Inge
- In:
KoR : internationale und kapitalmarktorientierte …
9
(
2009
)
12
,
pp. 729-736
Persistent link: https://www.econbiz.de/10003908345
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