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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~subject:"China"
~subject:"Rückstellung"
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China
Rückstellung
Accounting policy
25
Bilanzpolitik
25
Earnings management
9
Gewinn
7
Profit
7
Accrual
6
Discretionary accruals
6
Accounting
5
Corporate Governance
5
Corporate governance
5
Rechnungswesen
5
Accruals and deferrals
4
Rechnungsabgrenzung
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USA
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United States
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Führungskräfte
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Gewinnermittlung
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IFRS
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Managers
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Accounting quality
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Accounting standards
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Accounting valuation
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Bilanzielle Bewertung
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Bilanzierungsgrundsätze
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Capital income
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Dienstleistungsqualität
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Earnings announcement
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Earnings quality
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Earnings smoothing
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Executive turnover
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Fee (Remuneration)
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Financial audit
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Firm performance
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Führungswechsel
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Christodoulou, Demetris
1
Ewert, Peter
1
He, Weijia
1
Jackson, Andrew B.
1
Konstantinidi, Theodosia
1
Kraft, Arthur
1
Lin, Zhijun
1
Liu, Ming
1
Lu, Ruichang
1
Ma, Le
1
McNichols, Maureen
1
Noronha, Carlos
1
Patatoukas, Panos N.
1
Pope, Peter F.
1
Stubben, Stephen R.
1
Vasnev, Andrey
1
Wagenhofer, Alfred
1
Wang, Hong
1
Wu, Liansheng
1
Zha Giedt, Jenny
1
Zhang, Xiaojun
1
Zhou, Wei
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Abacus : a journal of accounting, finance and business studies
Advances in accounting : a research annual
19
Review of quantitative finance and accounting
19
International review of financial analysis
17
Journal of accounting and public policy
17
Review of accounting studies
17
Journal of business finance & accounting : JBFA
16
The accounting review : a publication of the American Accounting Association
14
The international journal of accounting : TIJA
14
Journal of accounting & economics
13
The journal of applied business research
13
Cogent business & management
12
Finance research letters
12
Managerial auditing journal
12
Auditing : a journal of practice & theory
11
China journal of accounting research : CJAR
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
International review of economics & finance : IREF
11
Emerging markets, finance and trade : EMFT
10
Journal of accounting research
10
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
9
Asian review of accounting
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Journal of accounting, auditing & finance
9
Corporate ownership & control : international scientific journal
8
Journal of business ethics : JOBE
8
Journal of contemporary accounting & economics
8
Journal of financial reporting & accounting : JFRA
8
Journal of international accounting auditing & taxation
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Accounting and finance
7
Emerging markets review
7
Pacific-Basin finance journal
7
The journal of corporate accounting & finance
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Australasian accounting business and finance journal : AABF
6
International journal of managerial and financial accounting
6
Journal of accounting in emerging economies : JAEE
6
The journal of corporate finance : contracting, governance and organization
6
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ECONIS (ZBW)
9
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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
Saved in:
8
Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.
Patatoukas, Panos N.
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
1
,
pp. 166-175
Persistent link: https://www.econbiz.de/10011581802
Saved in:
9
Economic relations among earnings quality measures
Ewert, Peter
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
3
,
pp. 311-355
Persistent link: https://www.econbiz.de/10011508196
Saved in:
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