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~isPartOf:"Discussion paper series / Research Institute for Economics and Business Administration, Kobe University"
~isPartOf:"Journal of accounting & economics"
~subject:"Accounting policy"
~subject:"Auskunftspflicht"
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Accounting policy
Auskunftspflicht
Accounting standards
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Bilanzierungsgrundsätze
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13
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Enomoto, Masahiro
7
Yamaguchi, Tomoyasu
7
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Barth, Mary E.
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Chen, Han-Chung
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Jiang, Xu
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Lee, Yen-Jung
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Lo, Sheng-Yi
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Roychowdhury, Sugata
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Sloan, Richard G.
1
Wasley, Charles
1
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
Journal of accounting & economics
Review of accounting studies
17
The accounting review : a publication of the American Accounting Association
10
Advances in accounting : a research annual
9
Der Betrieb
5
Research in accounting regulation
5
The international journal of accounting : TIJA
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Asia-Pacific journal of accounting & economics : APJAE
4
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Review of quantitative finance and accounting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
European accounting review
3
Journal of accounting and public policy
3
Journal of accounting research
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Journal of business economics : JBE
3
Journal of international accounting auditing & taxation
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Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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2
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Journal of contemporary accounting & economics
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ECONIS (ZBW)
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1
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
2
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung
;
Lee, Yen-Jung
;
Lo, Sheng-Yi
;
Yu, Yong
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
Saved in:
3
Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2016
-
Revised July 30, 2016
Persistent link: https://www.econbiz.de/10011543819
Saved in:
4
Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2016
-
Revised April 4, 2016
Persistent link: https://www.econbiz.de/10011480296
Saved in:
5
Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2016
-
Revised October 19, 2016
Persistent link: https://www.econbiz.de/10011612576
Saved in:
6
Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2015
Persistent link: https://www.econbiz.de/10011309915
Saved in:
7
Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro
;
Kimura, Fumihiko
;
Yamaguchi, Tomoyasu
-
2015
-
2. rev. ed.
Persistent link: https://www.econbiz.de/10011293621
Saved in:
8
The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo
;
Lee, Hakyin
;
Marquardt, Carol
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
Saved in:
9
Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro
;
Kimura, Fumihiko
;
Yamaguchi, Tomoyasu
-
2012
Persistent link: https://www.econbiz.de/10009550724
Saved in:
10
Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro
;
Kimura, Fumihiko
;
Yamaguchi, Tomoyasu
-
2012
-
Rev. Ed.
Persistent link: https://www.econbiz.de/10009729602
Saved in:
1
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