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~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Theory"
~subject:"Unternehmenspublizität"
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Accounting policy
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earnings management
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Journal of business finance & accounting : JBFA
The accounting review : a publication of the American Accounting Association
Review of accounting studies
16
The international journal of accounting : TIJA
12
Journal of accounting & economics
11
Journal of accounting and public policy
7
Journal of accounting research
7
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
7
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
6
Accounting horizons : a quarterly publication of the American Accounting Association
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Journal of international accounting research
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Journal of accounting, auditing & finance : JAAF
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The review of financial studies
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International journal of accounting and information management
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International journal of disclosure and governance
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International review of financial analysis
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Managerial auditing journal
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NBER working paper series
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SpringerLink / Bücher
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Accounting and finance
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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China journal of accounting research : CJAR
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Corporate social responsibility and environmental management
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Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
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European accounting review
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Finance research letters
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International journal of economics and accounting : IJEA
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International journal of economics and financial issues : IJEFI
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Journal of accounting in emerging economies : JAEE
3
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
3
Journal of business ethics : JOBE
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Journal of financial economic policy
3
Journal of international accounting auditing & taxation
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ECONIS (ZBW)
26
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1
Contract disclosure under external scrutiny
Corona, Carlos
;
Kim, Tae Wook
- In:
The accounting review : a publication of the American …
99
(
2024
)
2
,
pp. 169-194
Persistent link: https://www.econbiz.de/10014496168
Saved in:
2
Financial reporting discretion, managerial myopia, and investment efficiency
Jiang, Xu
;
Xin, Baohua
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 291-316
Persistent link: https://www.econbiz.de/10013198750
Saved in:
3
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings
Erickson, Devon
;
Hewitt, Max
;
Maines, Laureen A.
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 137-154
Persistent link: https://www.econbiz.de/10011691531
Saved in:
5
Myopic market pricing and managerial myopia
Garel, Alexandre
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1194-1213
Persistent link: https://www.econbiz.de/10011820402
Saved in:
6
Managerial ability and income smoothing
Baik, Bok
;
Choi, Sunhwa
;
Farber, David B.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012297214
Saved in:
7
The impact of earnings guidance cessation on information asymmetry
Hu, Bill
;
Hwang, Joon Ho
;
Jiang, Christine X.
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
1/2
,
pp. 73-99
Persistent link: https://www.econbiz.de/10010336576
Saved in:
8
Will disclosure of friendship ties between directors and CEOs yield perverse effects?
Rose, Jacob M.
;
Rose, Anna M.
;
Strand Norman, Carolyn
; …
- In:
The accounting review : a publication of the American …
89
(
2014
)
4
,
pp. 1545-1563
Persistent link: https://www.econbiz.de/10010407883
Saved in:
9
Tone management
Huang, Xuan
;
Teoh, Siew Hong
;
Zhang, Yinglei
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 1083-1113
Persistent link: https://www.econbiz.de/10010407935
Saved in:
10
Measuring accounting reporting complexity with XBRL
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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