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~isPartOf:"Journal of accounting, auditing & finance"
~subject:"China"
~subject:"Rückstellung"
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Search: subject_exact:"Accounting policy"
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Rückstellung
Accounting policy
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earnings management
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Chen, Shimin
2
Wang, Yuetang
2
Zhao, Ziye
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Cahan, Steven F.
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Cho, Myojung
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Du, Ning
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Jha, Anand
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Ki, Eunsun
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Kwon, Soo Young
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Mascarenhas, Duncan
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Mosebach, Michael
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Ronen, Joshua
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Shust, Efrat
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1
Welker, Michael
1
Ye, Jianfang
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1
Zhang, Ning
1
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Journal of accounting, auditing & finance
Advances in accounting : a research annual
19
Review of quantitative finance and accounting
19
International review of financial analysis
17
Journal of accounting and public policy
17
Review of accounting studies
17
Journal of business finance & accounting : JBFA
16
The accounting review : a publication of the American Accounting Association
14
The international journal of accounting : TIJA
14
Journal of accounting & economics
13
The journal of applied business research
13
Cogent business & management
12
Finance research letters
12
Managerial auditing journal
12
Auditing : a journal of practice & theory
11
China journal of accounting research : CJAR
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
International review of economics & finance : IREF
11
Emerging markets, finance and trade : EMFT
10
Journal of accounting research
10
Abacus : a journal of accounting, finance and business studies
9
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
9
Asian review of accounting
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Corporate ownership & control : international scientific journal
8
Journal of business ethics : JOBE
8
Journal of contemporary accounting & economics
8
Journal of financial reporting & accounting : JFRA
8
Journal of international accounting auditing & taxation
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Accounting and finance
7
Emerging markets review
7
Pacific-Basin finance journal
7
The journal of corporate accounting & finance
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Australasian accounting business and finance journal : AABF
6
International journal of managerial and financial accounting
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Journal of accounting in emerging economies : JAEE
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The journal of corporate finance : contracting, governance and organization
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ECONIS (ZBW)
9
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1
The effects of accruals quality on audit hours and audit fees
Cho, Myojung
;
Ki, Eunsun
;
Kwon, Soo Young
- In:
Journal of accounting, auditing & finance
32
(
2017
)
3
,
pp. 372-400
Persistent link: https://www.econbiz.de/10011708524
Saved in:
2
(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael
;
Ye, Kangtao
;
Zhang, Ning
- In:
Journal of accounting, auditing & finance
32
(
2017
)
4
,
pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
Saved in:
3
Does research and development activity increase accrual-based earnings management?
Shust, Efrat
- In:
Journal of accounting, auditing & finance
30
(
2015
)
3
,
pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
Saved in:
4
Auditors’ role in China : the joint effects of Guanxi and regulatory sanctions on earnings management
Du, Ning
;
Ronen, Joshua
;
Ye, Jianfang
- In:
Journal of accounting, auditing & finance
30
(
2015
)
4
,
pp. 461-483
Persistent link: https://www.econbiz.de/10011382650
Saved in:
5
Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand
- In:
Journal of accounting, auditing & finance
28
(
2013
)
4
,
pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
Saved in:
6
The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan
;
Cahan, Steven F.
;
Naiker, Vic
- In:
Journal of accounting, auditing & finance
25
(
2010
)
1
,
pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
Saved in:
7
Discretionary accruals and the emergence of profitability
Mosebach, Michael
;
Simko, Paul
- In:
Journal of accounting, auditing & finance
25
(
2010
)
3
,
pp. 351-374
Persistent link: https://www.econbiz.de/10008729262
Saved in:
8
Regulatory incentives for earnings management through asset impairment reversals in China
Chen, Shimin
;
Wang, Yuetang
;
Zhao, Ziye
- In:
Journal of accounting, auditing & finance
24
(
2009
)
4
,
pp. 589-620
Persistent link: https://www.econbiz.de/10003907804
Saved in:
9
Discussion of "Regulatory incentives for earnings management through asset impairment reversals in China"
Riedl, Edward J.
- In:
Journal of accounting, auditing & finance
24
(
2009
)
4
,
pp. 621-626
Persistent link: https://www.econbiz.de/10003907806
Saved in:
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