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~isPartOf:"Journal of accounting in emerging economies : JAEE"
~isPartOf:"Journal of international accounting auditing & taxation"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Accounting policy"
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Accounting policy
62
Bilanzpolitik
62
Earnings management
34
Corporate Governance
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Corporate governance
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Gewinn
14
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Aufsatz in Zeitschrift
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Jr. Viana, Dante Baiardo Cavalcante
3
Lourenço, Isabel Costa
3
Attia, Mouna Ben Rejeb
2
Flores, Eduardo
2
Lassoued, Naima
2
Roberts, Clare B.
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Alkebsee, Radwan
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1
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1
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Journal of accounting in emerging economies : JAEE
Journal of international accounting auditing & taxation
Review of quantitative finance and accounting
51
Finance research letters
46
The accounting review : a publication of the American Accounting Association
46
Advances in accounting : a research annual
38
International review of financial analysis
38
Journal of accounting and public policy
36
The journal of corporate finance : contracting, governance and organization
33
Journal of business finance & accounting : JBFA
30
Research in international business and finance
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
Review of accounting studies
29
International review of economics & finance : IREF
26
International journal of accounting and information management
25
Journal of international accounting research
25
The international journal of accounting : TIJA
24
Accounting horizons : a quarterly publication of the American Accounting Association
23
Journal of accounting & economics
23
Emerging markets, finance and trade : EMFT
22
Journal of contemporary accounting & economics
21
The journal of corporate accounting & finance
21
Afro-Asian Journal of Finance and Accounting : AAJFA
20
International journal of disclosure and governance
20
International journal of accounting, auditing and performance evaluation : IJAAPE
19
Journal of business ethics : JOBE
19
Journal of financial reporting & accounting : JFRA
19
The British accounting review : the journal of the British Accounting Association
19
European accounting review
18
Journal of accounting, auditing & finance : JAAF
18
Asian review of accounting
17
Corporate ownership & control : international scientific journal
17
Journal of applied accounting research
17
Pacific-Basin finance journal
17
Review of accounting & finance
17
Managerial auditing journal
16
Accounting and business research
15
Accounting research journal
15
Asia-Pacific journal of accounting & economics : APJAE
15
Management science : journal of the Institute for Operations Research and the Management Sciences
15
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ECONIS (ZBW)
62
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1
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
2
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
3
Earnings management during the COVID-19 crisis : evidence from the Brazilian and American capital markets
Flores, Eduardo
;
Sampaio, Joelson Oliveira
;
Beiruth, …
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
4
,
pp. 760-783
Persistent link: https://www.econbiz.de/10014427208
Saved in:
4
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
5
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
6
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
7
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
8
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
9
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
10
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
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