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~isPartOf:"Journal of business finance & accounting : JBFA"
~subject:"Ownership structure"
~subject:"Rechnungsabgrenzung"
~subject:"earnings management"
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Ownership structure
Rechnungsabgrenzung
earnings management
Accounting policy
68
Bilanzpolitik
68
Gewinn
22
Profit
22
Accrual
15
Rückstellung
15
Corporate Governance
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Corporate governance
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Führungskräfte
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Managers
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Accruals and deferrals
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Ankündigungseffekt
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Earnings announcement
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Financial analysis
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Accounting
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Börsenkurs
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Financial statement
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Jahresabschluss
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Rechnungswesen
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Reporting
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Share price
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Forecast
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Prognose
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corporate governance
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earnings quality
6
real earnings management
6
Capital income
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Corporate disclosure
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Eigentümerstruktur
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Kapitaleinkommen
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Journal of business finance & accounting : JBFA
The accounting review : a publication of the American Accounting Association
35
Cogent business & management
31
Cogent Business & Management
23
International Journal of Accounting, Auditing and Performance Evaluation
20
International journal of accounting, auditing and performance evaluation : IJAAPE
20
Investment management and financial innovations
18
Review of quantitative finance and accounting
18
Advances in accounting : a research annual
15
Accounting horizons : a quarterly publication of the American Accounting Association
14
Afro-Asian Journal of Finance and Accounting : AAJFA
14
The journal of corporate accounting & finance
14
Asia-Pacific journal of accounting & economics : APJAE
13
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
13
Cogent economics & finance
13
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
13
Journal of accounting, auditing & finance
13
Journal of international accounting research
12
Management science : journal of the Institute for Operations Research and the Management Sciences
12
Emerging markets, finance and trade : EMFT
11
Review of accounting studies
11
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
10
Issues in accounting education
10
Journal of Risk and Financial Management
10
Journal of risk and financial management : JRFM
10
Australasian accounting business and finance journal : AABF
9
Corporate ownership & control : international scientific journal
9
Emerging Markets Finance and Trade
9
International journal of managerial and financial accounting
9
Journal of accounting & economics
9
Review of Pacific Basin financial markets and policies
9
Risks : open access journal
9
The international journal of accounting : TIJA
9
The journal of applied business research
9
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
9
Applied economics
8
International Journal of Financial Studies : open access journal
8
International journal of corporate governance : IJCG
8
International journal of critical accounting : IJCA
8
Journal of accounting research
8
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ECONIS (ZBW)
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1
Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
Saved in:
2
The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck
;
Spadetti, Cédric
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
1/2
,
pp. 308-334
Persistent link: https://www.econbiz.de/10014304053
Saved in:
3
Analyst independence and earnings management
Huang, Zhongwei
;
Jeanjean, Thomas
;
Lui, Daphne
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 598-621
Persistent link: https://www.econbiz.de/10014304086
Saved in:
4
The effect of unionization on firms’ earnings management and employee compensation : evidence from a regression discontinuity design
Lin, Guoyu
;
Brown, Anna
;
Wu, Wentao
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1715-1742
Persistent link: https://www.econbiz.de/10014443314
Saved in:
5
Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
6
Private firms' incentives and opportunities to manage earnings : evidence from the use of inflation adjustments
Buitrago Restrepo, Felipe
;
Taillard, Jérôme P.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 69-110
Persistent link: https://www.econbiz.de/10013166716
Saved in:
7
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
8
Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk
;
Roland, Kristin C.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
Saved in:
9
Mixed-signal stock splits
Elnahas, Ahmed M.
;
Jain, Pankaj K.
;
McInish, Thomas H.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 934-962
Persistent link: https://www.econbiz.de/10013348082
Saved in:
10
Does stock liquidity affect accrual-based earnings management?
Huang, Kelly
;
Lao, Brent
;
McPhee, Gregory
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 417-447
Persistent link: https://www.econbiz.de/10011723401
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