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~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Fair-Value-Bilanzierung"
~subject:"USA"
~subject:"Welt"
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Fair-Value-Bilanzierung
USA
Welt
Accounting policy
94
Bilanzpolitik
94
earnings management
31
Gewinn
21
Profit
21
Führungskräfte
17
Managers
17
Accounting
15
Corporate Governance
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Corporate governance
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Rechnungswesen
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Accrual
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Rückstellung
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Financial audit
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IFRS
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discretionary accruals
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Internal control
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Internes Kontrollsystem
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Financial statement
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Gewinnermittlung
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Jahresabschluss
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Profit determination
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Theorie
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Theory
6
real earnings management
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Accounting standards
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Accruals and deferrals
5
Berichtswesen
5
Bilanzierungsgrundsätze
5
Executive compensation
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Fair value accounting
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Agoglia, Christopher P.
1
Badertscher, Brad A.
1
Banker, Rajiv D.
1
Barua, Abhijit
1
Basu, Sudipta
1
Beatty, Anne
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Burks, Jeffrey J.
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Byzalov, Dmitri
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El Ghoul, Sadok
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Evans, Mark E.
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Fan, Yun
1
Ferguson, Colin B.
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George, Emmanuel T. de
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Guedhami, Omrane
1
Hodder, Leslie D.
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Houston, Richard W.
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Ng, Jeff
1
Park, You-Il
1
Patatoukas, Panos N.
1
Patro, Sukesh
1
Peters, Michael F.
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The accounting review : a publication of the American Accounting Association
Journal of accounting and public policy
32
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
23
Journal of accounting & economics
18
Review of quantitative finance and accounting
16
Advances in accounting : a research annual
12
The international journal of accounting : TIJA
12
The review of financial studies
12
Journal of accounting research
10
Research in accounting regulation
10
Review of accounting studies
10
Journal of international accounting research
9
International review of financial analysis
8
Managerial finance
8
Asia-Pacific journal of accounting & economics : APJAE
7
European accounting review
7
Journal of banking & finance
7
Managerial auditing journal
7
Abacus : a journal of accounting, finance and business studies
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
6
Journal of international accounting auditing & taxation
6
The journal of corporate finance : contracting, governance and organization
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
Working paper / National Bureau of Economic Research, Inc.
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Creative accounting, fraud and international accounting scandals
5
Finance research letters
5
Journal of business ethics : JOBE
5
Journal of business finance & accounting : JBFA
5
Journal of financial and quantitative analysis : JFQA
5
Journal of international financial markets, institutions & money
5
Review of accounting & finance
5
Schriftenreihe Rechnungslegung, Steuern, Prüfung
5
The journal of applied business research
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
4
Corporate ownership & control : international scientific journal
4
Der Betrieb
4
International journal of accounting and information management
4
Journal of accounting, auditing & finance
4
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ECONIS (ZBW)
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
4
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
Saved in:
5
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
Saved in:
6
Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Banker, Rajiv D.
;
Basu, Sudipta
;
Byzalov, Dmitri
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 41-67
Persistent link: https://www.econbiz.de/10011674059
Saved in:
7
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Saved in:
8
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Saved in:
9
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
Saved in:
10
The market pricing of other-than-temporary impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
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