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~accessRights:"restricted"
~subject:"Bilanzpolitik"
~subject:"Corporate disclosure"
~subject:"Steuerrecht"
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Bilanzpolitik
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256
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176
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92
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90
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1
Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos
;
Huang, Zeqiong
;
Hwang, Hyun
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
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2
The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation
Barhamzaid, Zuhair
- In:
Accounting research journal
36
(
2023
)
1
,
pp. 92-105
Persistent link: https://www.econbiz.de/10014329957
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3
The impact of the Sarbanes-Oxley Act on the integrity of financial reporting : was it meritorious?
Bajra, Ujkan Q.
;
Aliu, Florin
;
Krasniqi, Armand
;
Fejza, Ejup
- In:
The journal of corporate accounting & finance
34
(
2023
)
3
,
pp. 184-196
Persistent link: https://www.econbiz.de/10014336509
Saved in:
4
Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano
;
Daske, Holger
;
DeFond, Mark L.
; …
- In:
Journal of international accounting research
22
(
2023
)
3
,
pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
Saved in:
5
Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy
Rahaman, Md Mustafizur
;
Hossain, Md. Moazzem
;
Bhuiyan, …
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
3
,
pp. 666-702
Persistent link: https://www.econbiz.de/10014311820
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6
The effects of SFAS 123R on earnings management
Lee, Seungwon
- In:
The journal of corporate accounting & finance
34
(
2023
)
1
,
pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
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7
Grundsätze ordnungsmäßiger Rückstellungsbilanzierung : Implikationen normativer betriebswirtschaftlicher Bilanzrechtstheorie für die Bilanzierung nach Handelsrecht und Steuerrecht...
Rost, Marcel
-
2022
Wirtschaftliche Betrachtungsweise als Leitmotiv des Handelsbilanzrechts -- Objektivierungsprinzip als ergänzendes und einschränkendes Kriterium zur Verwirklichung des Bilanzzwecks -- Interaktion von wirtschaftlicher Betrachtungsweise und Objektivierungsprinzip -- Grundsätze für den Ansatz...
Persistent link: https://www.econbiz.de/10013373470
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8
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
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9
Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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10
Earnings management and derivatives reporting : evidence from the adoption of IFRS standards in Europe
Cadot, Julien
;
Rezaee, Amir
;
Benaïs Chemama, Rebecca
- In:
Applied economics
53
(
2021
)
14
,
pp. 1628-1637
Persistent link: https://www.econbiz.de/10012485283
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