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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Bilanzierungsgrundsätze"
~subject:"Welt"
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Bilanzierungsgrundsätze
Welt
Accounting policy
178
Bilanzpolitik
178
Gewinn
38
Profit
38
earnings management
31
IFRS
28
Accrual
27
Rückstellung
27
Financial audit
25
Wirtschaftsprüfung
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Accounting
21
Rechnungswesen
21
Corporate Governance
20
Corporate governance
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USA
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United States
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Führungskräfte
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Managers
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Earnings management
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Accounting standards
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Accruals and deferrals
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Deutschland
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Germany
16
Rechnungsabgrenzung
16
Theorie
14
Theory
14
Corporate disclosure
13
Forecast
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Prognose
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Unternehmenspublizität
13
Financial statement
11
Jahresabschluss
11
Earnings announcement
10
Financial analysis
10
Finanzanalyse
10
Gewinnprognose
10
Berichtswesen
9
Dienstleistungsqualität
9
Reporting
9
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Aubert, François
1
Brown, Nerissa C.
1
Chen, Long
1
Chuk, Elizabeth C.
1
Clemm, Hermann
1
Cohen, Shira
1
Dechow, Patricia M.
1
El Ghoul, Sadok
1
Emley, Anna
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Evans, Mark E.
1
Ferguson, Colin B.
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Galdi, Fernando Caio
1
George, Emmanuel T. de
1
Gong, James Jianxing
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Grudnitski, Gary
1
Guedhami, Omrane
1
Hahn, Klaus
1
Houston, Richard W.
1
Hsieh, Su-jane
1
Huffman, Adrienna A.
1
Johnson, E. Scott
1
Karim, Mohammad A.
1
Kim, Yongtae
1
Krishnan, Gopal
1
Krog, Markus
1
Larson, Chad R.
1
Mason, Terry W.
1
Ng, Jeff
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Owens-Jackson, Lisa A.
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Pellens, Bernhard
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Peters, Michael F.
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Pratt, Jamie H.
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Resutek, Robert J.
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Robinson, Diana R.
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Sarkar, Sayan
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Schneider, Walter
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Shelton, Sandra Waller
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Shiah-Hou, Shin-Rong
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Spear, Nasser A.
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Su, Yuli
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Advances in accounting : a research annual
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
The accounting review : a publication of the American Accounting Association
Review of accounting studies
16
The international journal of accounting : TIJA
10
Asia-Pacific journal of accounting & economics : APJAE
9
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
8
Journal of accounting and public policy
8
Journal of accounting & economics
7
Journal of international accounting research
7
International review of financial analysis
6
Journal of accounting research
6
Review of quantitative finance and accounting
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Der Betrieb
5
Finance research letters
5
Journal of banking & finance
5
Abacus : a journal of accounting, finance and business studies
4
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
Journal of international accounting auditing & taxation
4
Journal of international financial markets, institutions & money
4
Research in international business and finance
4
The journal of corporate finance : contracting, governance and organization
4
Advances in public interest accounting
3
Corporate ownership & control : international scientific journal
3
Creative accounting, fraud and international accounting scandals
3
International journal of accounting and information management
3
International journal of accounting, auditing and performance evaluation : IJAAPE
3
Journal of accounting, auditing & finance : JAAF
3
Journal of business economics : JBE
3
Managerial auditing journal
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
3
Springer eBook Collection
3
SpringerLink / Bücher
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting in Europe
2
Accounting, auditing & accountability journal
2
Australian accounting review
2
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ECONIS (ZBW)
21
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1
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
4
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
Saved in:
5
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
Saved in:
6
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
Saved in:
7
Culture's consequence : the relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
Ugrin, Joseph C.
;
Mason, Terry W.
;
Emley, Anna
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 140-151
Persistent link: https://www.econbiz.de/10011846679
Saved in:
8
Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing
;
Wang, Sophia I-Ling
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
Saved in:
9
Earnings management surrounding M&A : role of economic development and investor protection
Karim, Mohammad A.
;
Sarkar, Sayan
;
Zhang, Shaorong
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 207-215
Persistent link: https://www.econbiz.de/10011720132
Saved in:
10
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
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