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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Research in international business and finance"
~subject:"Accounting policy"
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Accounting policy
Bilanzpolitik
111
Earnings management
47
Gewinn
27
Profit
27
Corporate Governance
18
Corporate governance
18
IFRS
18
Accrual
17
Rückstellung
17
Financial audit
15
Wirtschaftsprüfung
15
Accruals and deferrals
14
Rechnungsabgrenzung
14
Real earnings management
12
Accounting standards
10
Bilanzierungsgrundsätze
10
Financial analysis
10
Finanzanalyse
10
Forecast
10
Prognose
10
China
9
Discretionary accruals
8
Earnings announcement
8
Gewinnprognose
8
USA
8
United States
8
Accounting
7
Eigentümerstruktur
7
Firm performance
7
Ownership structure
7
Rechnungswesen
7
Unternehmenserfolg
7
Führungskräfte
6
Großbritannien
6
Managers
6
United Kingdom
6
Value relevance
6
Welt
6
World
6
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Free
5
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Article
111
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111
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111
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English
111
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Iatridis, George
6
Ajina, Aymen
2
Anandarajan, Asokan
2
Asteriou, Dimitrios
2
Chen, Anthony
2
Comprix, Joseph
2
Dimitras, Augustinos I.
2
Dimitropoulos, Panagiotis E.
2
Gavious, Ilanit
2
Habib, Ahsan
2
Hong, Keejae
2
Jiang, Haiyan
2
Kim, Jung Hoon
2
Magnis, Chris
2
Petruska, Karin A.
2
Shi, Linna
2
Wan, Huishan
2
Alam, Pervaiz
1
Almand, Andrew
1
Ater, Brandon D.
1
Attig, Najah
1
Aubert, François
1
Avallone, Francesco
1
Baig, Ahmed
1
Bao, Yu
1
Bardhan, Indranil R.
1
Barua, Abhijit
1
Blankley, Alan I.
1
Bostan, Ibrahim
1
Brau, James C.
1
Brooks, Marcus R.
1
Brown, Kareen
1
Campa, Domenico
1
Campbell, Michael
1
Cannon, James N.
1
Cantrell, Brett
1
Carvalho, Antonio Gledson de
1
Casey, Ryan J.
1
Chang, Hsihui
1
Chang, Yu-Shan
1
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Advances in accounting : a research annual
Research in international business and finance
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
95
Review of quantitative finance and accounting
94
Journal of accounting & economics
90
Journal of accounting and public policy
82
Journal of business finance & accounting : JBFA
69
The international journal of accounting : TIJA
66
Cogent business & management
59
Finance research letters
57
International review of financial analysis
55
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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
41
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
37
International journal of accounting and information management
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
Journal of accounting in emerging economies : JAEE
34
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International journal of economics and financial issues : IJEFI
31
International review of economics & finance : IREF
31
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
Afro-Asian Journal of Finance and Accounting : AAJFA
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
Journal of accounting, auditing & finance
29
Journal of financial reporting & accounting : JFRA
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
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
The journal of corporate accounting & finance
26
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ECONIS (ZBW)
111
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1
Does contingent payment in M&As induce acquirers’ earnings management? : evidence from performance commitment
Sun, Zeyu
;
Kong, Ningning
;
Wu, Lei
;
Bao, Yu
- In:
Research in international business and finance
69
(
2024
),
pp. 1-22
Persistent link: https://www.econbiz.de/10015052459
Saved in:
2
External financing sensitivities and inefficient R&D investment : Evidence from China
Chiu, Sheng-Hsiung
;
Lin, Tzu-Yu
;
Pan, Lu
- In:
Research in international business and finance
70
(
2024
)
1
,
pp. 1-31
Persistent link: https://www.econbiz.de/10015053641
Saved in:
3
Worldwide board reforms and financial reporting quality
Chen, Ruiyuan (Ryan)
;
Liu, Feiyu (Andy)
;
Zhao, Chen
- In:
Research in international business and finance
69
(
2024
),
pp. 1-21
Persistent link: https://www.econbiz.de/10015052362
Saved in:
4
Too scared to make mistakes at home : CEO hometown identity and corporate risk-taking
Chen, Jing
;
Hu, Peiwen
;
Liu, Shan
;
Liu, Xinghe
- In:
Research in international business and finance
70
(
2024
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10015056440
Saved in:
5
Refinancing risk, earnings management, and stock return
Wang, Shu Feng
;
Kim, Yura
;
Kim, Seonmi
;
Song, Kyojik "Roy"
- In:
Research in international business and finance
70
(
2024
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10015056477
Saved in:
6
Bank loan approval standards and firms' accounting conservatism : evidence from China
Yu, Zhen
;
Luo, Juncheng
;
Fan, Jinqi
- In:
Research in international business and finance
67
(
2024
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014451543
Saved in:
7
Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
Ater, Brandon D.
;
Kilic, Emre
;
Sobngwi, Christian K.
- In:
Advances in accounting : a research annual
66
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015062014
Saved in:
8
Tone of narrative disclosures and earnings management : UK evidence
Elshandidy, Tamer
;
Kamel, Hany
- In:
Advances in accounting : a research annual
64
(
2024
),
pp. 1-21
Persistent link: https://www.econbiz.de/10015060910
Saved in:
9
The effect of audit committee financial expertise on earnings management tactics in the post-SOX era
Xia, Hui
;
Lin, Shu
;
Li, Shuo
;
Bardhan, Indranil R.
- In:
Advances in accounting : a research annual
64
(
2024
),
pp. 1-23
Persistent link: https://www.econbiz.de/10015060924
Saved in:
10
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
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