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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Bilanzierungsgrundsätze"
~subject:"USA"
~subject:"Welt"
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Bilanzierungsgrundsätze
USA
Welt
Accounting policy
165
Bilanzpolitik
165
Gewinn
40
Profit
40
earnings management
32
Accrual
27
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Agoglia, Christopher P.
1
Alam, Pervaiz
1
Ater, Brandon D.
1
Aubert, François
1
Banker, Rajiv D.
1
Barua, Abhijit
1
Basu, Sudipta
1
Beatty, Anne
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Brown, Nerissa C.
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Byzalov, Dmitri
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Chen, Long
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Cohen, Shira
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Cready, William M.
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Das, Somnath
1
Dechow, Patricia M.
1
Dey, Aiyesha
1
Doupnik, Timothy S.
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Dugan, Michael T.
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Dutta, Sunil
1
El Ghoul, Sadok
1
Emley, Anna
1
Evans, Mark E.
1
Fan, Yun
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Ferguson, Colin B.
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Galdi, Fernando Caio
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George, Emmanuel T. de
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Gong, James Jianxing
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Guedhami, Omrane
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Heinz, Philip
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1
Houston, Richard W.
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Hsieh, Su-jane
1
Huffman, Adrienna A.
1
Hughes, K. E.
1
Johnson, E. Scott
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Advances in accounting : a research annual
The accounting review : a publication of the American Accounting Association
Journal of accounting and public policy
35
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
23
Review of accounting studies
23
Journal of accounting & economics
18
Review of quantitative finance and accounting
16
The international journal of accounting : TIJA
15
Journal of accounting research
12
The review of financial studies
11
Asia-Pacific journal of accounting & economics : APJAE
9
European accounting review
9
International review of financial analysis
9
Journal of international accounting research
9
Research in accounting regulation
9
Abacus : a journal of accounting, finance and business studies
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
8
Managerial finance
8
Journal of banking & finance
7
Review of accounting & finance
7
The journal of corporate finance : contracting, governance and organization
7
Journal of business finance & accounting : JBFA
6
Managerial auditing journal
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
Working paper / National Bureau of Economic Research, Inc.
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Accounting horizons : a quarterly publication of the American Accounting Association
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Creative accounting, fraud and international accounting scandals
5
Der Betrieb
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Finance research letters
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International journal of accounting and information management
5
Journal of accounting, auditing & finance
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Journal of business ethics : JOBE
5
Journal of financial and quantitative analysis : JFQA
5
Journal of international accounting auditing & taxation
5
Journal of international financial markets, institutions & money
5
Schriftenreihe Rechnungslegung, Steuern, Prüfung
5
The journal of applied business research
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1
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:
2
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:
3
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:
4
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:
5
Ownership type and earnings management in U.S. hospitals
Cannon, James N.
;
Lamboy-Ruiz, Melvin A.
;
Watanabe, Olena V.
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014229635
Saved in:
6
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:
7
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:
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
Saved in:
9
Book-tax differences and costs of private debt
Moore, Jared A.
;
Li, Xu
- In:
Advances in accounting : a research annual
42
(
2018
),
pp. 70-82
Persistent link: https://www.econbiz.de/10011933402
Saved in:
10
Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Banker, Rajiv D.
;
Basu, Sudipta
;
Byzalov, Dmitri
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 41-67
Persistent link: https://www.econbiz.de/10011674059
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