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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"Managerial auditing journal"
~subject:"Rückstellung"
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Search: subject_exact:"Jahresabschlusspolitik"
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Rückstellung
Accounting policy
126
Bilanzpolitik
126
Financial audit
51
Wirtschaftsprüfung
51
Earnings management
30
Corporate Governance
29
Corporate governance
29
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Sharma, Divesh S.
2
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Arthur, Neal
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Chi, Hsin-Yi
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Fakhfakh, Hamadi
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Jouber, Habib
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Khurana, Inder K.
1
Knechel, W. Robert
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Lee, Ho Young
1
Lin, Zhiwei
1
Litt, Barri
1
López, Dennis M.
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Tanyi, Paul N.
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Tsipouridou, Maria
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Umapathy Ananthanarayanan
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Auditing : a journal of practice & theory
Journal of international accounting auditing & taxation
Managerial auditing journal
Journal of business finance & accounting : JBFA
15
Review of accounting studies
15
Review of quantitative finance and accounting
14
The accounting review : a publication of the American Accounting Association
14
Advances in accounting : a research annual
13
Cogent business & management
11
The journal of applied business research
11
Journal of accounting & economics
10
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International review of financial analysis
9
Journal of accounting research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Finance research letters
7
International journal of accounting and information management
7
Investment management and financial innovations
7
The journal of corporate accounting & finance
7
Abacus : a journal of accounting, finance and business studies
6
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
International review of economics & finance : IREF
6
Journal of accounting, auditing & finance
6
Journal of contemporary accounting & economics
6
Journal of financial reporting & accounting : JFRA
6
The international journal of accounting : TIJA
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Asian review of accounting
5
Global business review
5
International journal of managerial and financial accounting
5
Journal of accounting and public policy
5
Journal of accounting in emerging economies : JAEE
5
Pacific-Basin finance journal
5
Applied economics
4
Australian journal of management
4
Cogent economics & finance
4
International Journal of Financial Studies : open access journal
4
International journal of accounting and finance
4
International journal of critical accounting : IJCA
4
International journal of financial research
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ECONIS (ZBW)
17
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1
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen
;
Hemmings, Danial
;
Jaafar, Aziz
;
Jackson, …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
Saved in:
2
The impact of earnings management on the value relevance of earnings : empirical evidence from Egypt
Mostafa, Wael
- In:
Managerial auditing journal
32
(
2017
)
1
,
pp. 50-74
Persistent link: https://www.econbiz.de/10011648237
Saved in:
3
Does good corporate governance enhance accruals quality during financial crises?
Aldamen, Husam
;
Duncan, Keith
- In:
Managerial auditing journal
31
(
2016
)
4/5
,
pp. 434-357
Persistent link: https://www.econbiz.de/10011569132
Saved in:
4
The effect of lame duck auditors on management discretion : an empirical analysis
Cassell, Cory A.
;
Myers, Linda A.
;
Seidel, Timothy A.
; …
- In:
Auditing : a journal of practice & theory
35
(
2016
)
3
,
pp. 51-73
Persistent link: https://www.econbiz.de/10011553054
Saved in:
5
Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal
;
Tang, Qingliang
;
Lin, Zhiwei
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
Saved in:
6
Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?
Muttakin, Mohammad Badrul
;
Khan, Arifur
;
Azim, Mohammad I.
- In:
Managerial auditing journal
30
(
2015
)
3
,
pp. 277-298
Persistent link: https://www.econbiz.de/10010505961
Saved in:
7
Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi
;
Ziebart, David A.
- In:
Managerial auditing journal
30
(
2015
)
4/5
,
pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
Saved in:
8
Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel
;
Guo, Peng
- In:
Auditing : a journal of practice & theory
33
(
2014
)
1
,
pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
Saved in:
9
Audit partner rotation and financial reporting quality
Litt, Barri
;
Sharma, Divesh S.
;
Simpson, Thuy
;
Tanyi, …
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
Saved in:
10
The association between earnings management and asset misappropriation
Song, Dan-bee
;
Lee, Ho Young
;
Cho, Eun-jung
- In:
Managerial auditing journal
28
(
2013
)
6
,
pp. 542-567
Persistent link: https://www.econbiz.de/10009769865
Saved in:
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