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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Corporate ownership & control : international scientific journal"
~isPartOf:"Journal of business finance & accounting : JBFA"
~subject:"Accounting policy"
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Accounting policy
Bilanzpolitik
132
Financial audit
35
Wirtschaftsprüfung
35
earnings management
35
Corporate Governance
33
Corporate governance
33
Accrual
29
Rückstellung
29
Gewinn
26
Profit
26
Dienstleistungsqualität
17
Financial statement
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Jahresabschluss
17
Service quality
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Führungskräfte
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Managers
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Accruals and deferrals
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Berichtswesen
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Internal control
14
Internes Kontrollsystem
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Rechnungsabgrenzung
14
Reporting
14
Eigentümerstruktur
13
Ownership structure
13
Accounting
12
Rechnungswesen
12
Gewinnermittlung
11
Profit determination
11
Earnings Management
10
Fee (Remuneration)
10
Honorar
10
Ankündigungseffekt
9
Announcement effect
9
USA
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United States
9
financial reporting quality
9
Earnings announcement
8
Financial analysis
8
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132
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Smith, Kevin R.
3
Sun, Lili
3
Thomas, Wayne B.
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Amir, Eli
2
Anas Najeeb Mosa Ghazalat
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Bedard, Jean C.
2
Boone, Jeffery P.
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Chen, Sheng-syan
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Ettredge, Michael L.
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Filip, Andrei
2
Idris Mohd Noor
2
Isidro, Helena
2
Jeanjean, Thomas
2
Khurana, Inder K.
2
Kim, Jeong-bon
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Krishnan, Jayanthi
2
Leung, Sidney
2
Loy, Thomas
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Md. Aminul Islam
2
Paugam, Luc
2
Sami, Heibatollah
2
Scholz, Susan
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Sharma, Divesh S.
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Zang, Yoonseok
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1
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1
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Auditing : a journal of practice & theory
Corporate ownership & control : international scientific journal
Journal of business finance & accounting : JBFA
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
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
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
Afro-Asian Journal of Finance and Accounting : AAJFA
27
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
Abacus : a journal of accounting, finance and business studies
25
Journal of banking & finance
25
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ECONIS (ZBW)
132
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1
The consequences of
earnings
management
for the acquisition premium in friendly takeovers
Missonier-Piera, Franck
;
Spadetti, Cédric
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
1/2
,
pp. 308-334
Persistent link: https://www.econbiz.de/10014304053
Saved in:
2
Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
Saved in:
3
Analyst independence and
earnings
management
Huang, Zhongwei
;
Jeanjean, Thomas
;
Lui, Daphne
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 598-621
Persistent link: https://www.econbiz.de/10014304086
Saved in:
4
Quarterly earnings guidance and real
earnings
management
García Osma, Beatriz
;
Guillamón Saorín, Encarna
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135
Saved in:
5
Managerial myopia and the unintended real consequences of conditional conservatism
Chung, Byung Hun
;
Collins, Daniel W.
;
Song, Jane Z.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1060-1097
Persistent link: https://www.econbiz.de/10014304138
Saved in:
6
Audit committee oversight and bank financial reporting quality
Chronopoulos, Dimitris K.
;
Rempoutsika, Lemonia M.
; …
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 657-687
Persistent link: https://www.econbiz.de/10014481235
Saved in:
7
Accruals
earnings
management
proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
8
The effect of unionization on firms’
earnings
management
and employee compensation : evidence from a regression discontinuity design
Lin, Guoyu
;
Brown, Anna
;
Wu, Wentao
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1715-1742
Persistent link: https://www.econbiz.de/10014443314
Saved in:
9
The accounting financial expertise of the audit committee chair and oversight effectiveness
Krishnamoorthy, Ganesh
;
Bruynseels, Liesbeth
;
De …
- In:
Auditing : a journal of practice & theory
42
(
2023
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10014280994
Saved in:
10
Changes in accounting estimates : an update of priors or an
earnings
management
strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
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