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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Der Betrieb"
~subject:"Accounting policy"
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Search: subject:"Bilanzpolitik"
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Accounting policy
Bilanzpolitik
36
IFRS
10
Earnings management
9
USA
8
United States
8
Accounting standards
7
Bilanzierungsgrundsätze
7
Gewinn
7
Profit
7
Accounting
6
Accrual
6
Deutschland
6
Discretionary accruals
6
Germany
6
Rechnungswesen
6
Rückstellung
6
Accounting valuation
5
Bilanzielle Bewertung
5
Corporate Governance
5
Corporate governance
5
Financial statement
5
Jahresabschluss
5
Accruals and deferrals
4
Rechnungsabgrenzung
4
Accounting law
3
Bilanzrecht
3
China
3
Führungskräfte
3
Gewinnermittlung
3
Managers
3
Profit determination
3
Accounting quality
2
Balancing accounts
2
Bilanzierung
2
Capital income
2
Commercial law
2
Corporate disclosure
2
Dienstleistungsqualität
2
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36
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English
25
German
11
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Barker, Richard
1
Benzinger, Volker
1
Billings, Mark
1
Bátiz-Lazo, Bernardo
1
Cahan, Steven F.
1
Capalbo, Francesco
1
Charitou, Andreas
1
Chen, Jengfang
1
Choe, Chongwoo
1
Choi, Jong-seo
1
Christodoulou, Demetris
1
Coulton, Jeff
1
Dahlke, Jürgen
1
Dedman, Elisabeth
1
Eitzen, Bernd von
1
Emanuel, David
1
Ewert, Peter
1
Frino, Alex
1
Gruber, Thomas
1
Göhner, Frank
1
Habib, Ahsan
1
He, Weijia
1
Helmschrott, Harald
1
Hoffmann, Wolf-Dieter
1
Hossain, Sarowar
1
Hsu, Audrey Wen-hsin
1
Huang, Henry He
1
Jackson, Andrew B.
1
Jebens, Carsten Thomas
1
Jones, Stewart
1
Kley, Karl-Ludwig
1
Konstantinidi, Theodosia
1
Kraft, Arthur
1
Kwak, Young-min
1
Kühnberger, Manfred
1
Küting, Karlheinz
1
Lambertides, Neophytos
1
Liao, Woody M.
1
Lim, Ming Ying
1
Lin, Zhijun
1
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Abacus : a journal of accounting, finance and business studies
Der Betrieb
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
94
Review of quantitative finance and accounting
92
Journal of accounting & economics
89
Journal of accounting and public policy
77
Journal of business finance & accounting : JBFA
68
Advances in accounting : a research annual
67
The international journal of accounting : TIJA
66
Cogent business & management
58
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
International review of financial analysis
51
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
Finance research letters
49
Journal of accounting research
46
The journal of corporate finance : contracting, governance and organization
44
Accounting horizons : a quarterly publication of the American Accounting Association
40
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
36
Research in international business and finance
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
International journal of accounting and information management
33
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
International review of economics & finance : IREF
30
Journal of accounting in emerging economies : JAEE
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
International journal of economics and financial issues : IJEFI
29
Journal of accounting, auditing & finance
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
28
Corporate ownership & control : international scientific journal
28
Afro-Asian Journal of Finance and Accounting : AAJFA
27
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
Journal of banking & finance
25
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ECONIS (ZBW)
36
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1
Client importance and audit quality at the individual audit partner, office, and firm levels
Hossain, Sarowar
;
Coulton, Jeff
;
Wang, Jenny Jing
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 650-696
Persistent link: https://www.econbiz.de/10014307486
Saved in:
2
Using available-for-sale securities to smooth earnings : evidence from China
Lu, Ruichang
;
He, Weijia
;
Zhang, Xiaojun
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 163-196
Persistent link: https://www.econbiz.de/10014307283
Saved in:
3
Editorial: special issue on earnings management
Jones, Stewart
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 133-135
Persistent link: https://www.econbiz.de/10011965513
Saved in:
4
Modelling receivables and deferred revenues to detect revenue management
Zha Giedt, Jenny
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 181-209
Persistent link: https://www.econbiz.de/10011965514
Saved in:
5
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:
6
Research design issues in studies using discretionary accruals
McNichols, Maureen
;
Stubben, Stephen R.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
Saved in:
7
The impact of CEO narcissism on earnings management
Capalbo, Francesco
;
Frino, Alex
;
Lim, Ming Ying
; …
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 210-226
Persistent link: https://www.econbiz.de/10011965529
Saved in:
8
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
Saved in:
9
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
10
The impact of corporate governance on informative earnings management in the Chinese market
Lin, Zhijun
;
Liu, Ming
;
Noronha, Carlos
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 568-609
Persistent link: https://www.econbiz.de/10011623048
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