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~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~isPartOf:"Journal of accounting research"
~isPartOf:"Journal of international accounting auditing & taxation"
~subject:"Rechnungswesen"
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Search: subject_exact:"Accounting policy"
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Rechnungswesen
Accounting policy
137
Bilanzpolitik
137
Corporate Governance
28
Corporate governance
28
Gewinn
26
Profit
26
IFRS
22
Accrual
21
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earnings management
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Accounting
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Ben Othman, Hakim
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Hussainey, Khaled
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Adhikari, Ajay
1
Ahearne, Michael J.
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Bansal, Manish
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Boichuk, Jeffrey P.
1
Chand, Parmod
1
Chapman, Craig J.
1
Garanina, Tatiana
1
Gigler, Frank
1
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1
Habib, Ahsan
1
Ham, Charles
1
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1
Hribar, Paul
1
Hu, Jinshuai
1
Islam, Ainul
1
Kanodia, Chandra S.
1
Khalifa, Maha
1
Kim, Oksana
1
Kumar, Ashish
1
Lang, Mark H.
1
Leuz, Christian
1
Li, Sihai
1
Li, Yuansha
1
Mergenthaler, Richard
1
Muhammadi, Abdul Haris
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Ranasinghe, Dinithi
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Roeschley, Aaron
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Sapra, Haresh
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Seybert, Nicholas
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Song, Qian
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Steenburgh, Thomas J.
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Van der Zahn, J.-L. W. Mitchell
1
Venugopalan, Raghu
1
Wang, X. Sean
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International journal of accounting, auditing and performance evaluation : IJAAPE
Journal of accounting research
Journal of international accounting auditing & taxation
The accounting review : a publication of the American Accounting Association
15
Journal of accounting & economics
10
European accounting review
8
Journal of accounting & management information systems : JAMIS
8
Journal of international accounting research
8
Review of accounting studies
8
Review of quantitative finance and accounting
8
Accounting horizons : a quarterly publication of the American Accounting Association
7
Cogent business & management
7
Journal of applied accounting research
7
Journal of business finance & accounting : JBFA
7
Advances in accounting : a research annual
6
Journal of business ethics : JOBE
6
Springer eBook Collection
6
Abacus : a journal of accounting, finance and business studies
5
Advances in public interest accounting
5
Asian review of accounting
5
International journal of disclosure and governance
5
International journal of economics and finance
5
International journal of economics and financial issues : IJEFI
5
Journal of accounting and public policy
5
Journal of accounting, auditing & finance : JAAF
5
Journal of financial reporting & accounting : JFRA
5
Research in accounting regulation
5
SpringerLink / Bücher
5
The journal of corporate accounting & finance
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Advances in finance, accounting, and economics (AFAE) book series
4
Asia-Pacific journal of accounting & economics : APJAE
4
Emerging markets, finance and trade : EMFT
4
International journal of economic perspectives : IJEP
4
International journal of financial research
4
International review of financial analysis
4
Issues in accounting education
4
Journal of contemporary accounting & economics
4
Journal of management & governance
4
Journal of risk and financial management : JRFM
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ECONIS (ZBW)
17
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1
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10
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17
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1
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
2
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
3
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
4
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
5
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
6
Accounting reforms and conservatism in earnings : empirical evidence from listed Chinese companies
Li, Sihai
;
Wu, Huiying
;
Zhang, Jian
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 32-44
Persistent link: https://www.econbiz.de/10011858768
Saved in:
7
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan
;
Ranasinghe, Dinithi
;
Muhammadi, Abdul Haris
; …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
Saved in:
8
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
9
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
10
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
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