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~language:"eng"
~subject:"Konzernabschluss"
~type:"article"
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Search: subject_exact:"Bilanzpolitik"
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Konzernabschluss
Bilanzpolitik
4,306
Accounting policy
4,302
Corporate Governance
1,070
Corporate governance
1,070
Earnings management
870
Gewinn
856
Profit
856
earnings management
671
Rückstellung
586
Accrual
585
Financial audit
501
Wirtschaftsprüfung
501
Accounting
488
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486
Führungskräfte
485
Managers
484
IFRS
431
USA
391
United States
389
China
300
Accruals and deferrals
274
Rechnungsabgrenzung
274
Corporate disclosure
262
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262
Eigentümerstruktur
237
Ownership structure
236
Börsenkurs
210
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210
Gewinnermittlung
203
Profit determination
203
Financial statement
200
Jahresabschluss
200
Executive board
199
Vorstand
199
Aktiengesellschaft
198
Firm performance
198
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198
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198
Bank
195
Agency theory
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German
24
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Carlino, Laurent
2
Dairay, Germain
1
Daly, Peter
1
Goncharov, Igor
1
Hsu, Audrey Wen-Hsin
1
Ishida, Ryo
1
Lafon, Anne-Sophie
1
Li, Chihua
1
Lin, Ruey-Ching
1
McCarthy, Mark G.
1
O'Reilly, Dennis M.
1
Okura, Yujiro
1
Pourjalali, Hamid
1
Sakurai, Yuuta
1
Schneider, Douglas K.
1
Servant, François
1
Shuto, Akinobu
1
Touron, Philippe
1
Wang, Hong-Da
1
Yamada, Akihiro
1
Yang, Yan-Jie
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Banque de France bulletin / Quarterly selection of articles
2
Accounting history review
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Commercial lending review
1
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
1
Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
1
Journal of international financial management and accounting
1
Kansai University review of business and commerce
1
Research in international business and finance
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ECONIS (ZBW)
10
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1
The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions
Lin, Ruey-Ching
;
Li, Chihua
;
Wang, Hong-Da
;
Yang, Yan-Jie
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
6
,
pp. 1619-1639
Persistent link: https://www.econbiz.de/10013415542
Saved in:
2
Influence of geographic distribution on real activities manipulation within consolidated companies : evidence from Japan
Yamada, Akihiro
;
Sakurai, Yuuta
;
Ishida, Ryo
- In:
Research in international business and finance
54
(
2020
),
pp. 1-20
Persistent link: https://www.econbiz.de/10012581492
Saved in:
3
The impact of IAS No. 27 on the market's ability to anticipate future earnings
Hsu, Audrey Wen-Hsin
;
Pourjalali, Hamid
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
2
,
pp. 789-813
Persistent link: https://www.econbiz.de/10011344209
Saved in:
4
Financial situation of France's main listed groups in H1 2015 : lower profitability but a forward-looking financial strategy
Carlino, Laurent
;
Lafon, Anne-Sophie
- In:
Banque de France bulletin / Quarterly selection of articles
40
(
2015/2016
),
pp. 35-44
Persistent link: https://www.econbiz.de/10011480934
Saved in:
5
Financial situation of France's major listed groups in H1 2014 : a combination of prudence and deleveraging
Carlino, Laurent
;
Dairay, Germain
;
Servant, François
- In:
Banque de France bulletin / Quarterly selection of articles
36
(
2014/2015
),
pp. 39-61
Persistent link: https://www.econbiz.de/10011457104
Saved in:
6
The internationalization of accounting policy in a soft-law context : the case of Renault, 1980 - 1984
Touron, Philippe
;
Daly, Peter
- In:
Accounting history review
23
(
2013
)
2
,
pp. 185-212
Persistent link: https://www.econbiz.de/10009789619
Saved in:
7
Earnings management to exceed the threshold : a comparative analysis of consolidated and parent-only earnings
Shuto, Akinobu
- In:
Journal of international financial management and accounting
20
(
2009
)
3
,
pp. 199-239
Persistent link: https://www.econbiz.de/10003902574
Saved in:
8
Fair value accounting with FAS-159 : potential impact on earnings
Schneider, Douglas K.
;
McCarthy, Mark G.
;
O'Reilly, …
- In:
Commercial lending review
23
(
2008
)
4
,
pp. 8-14
Persistent link: https://www.econbiz.de/10003765598
Saved in:
9
Do accounting standards influence the level of earnings management? : evidence from Germany
Goncharov, Igor
;
Zimmermann, Jochen
- In:
Die Unternehmung : Swiss journal of business research …
61
(
2007
)
5
,
pp. 371-388
Persistent link: https://www.econbiz.de/10003552117
Saved in:
10
A study from the accounting point of view on the adoption tendency of the consolidated income tax system : from a research of listed companies on the First Section Market of the To...
Okura, Yujiro
- In:
Kansai University review of business and commerce
6
(
2004
),
pp. 21-42
Persistent link: https://www.econbiz.de/10002407261
Saved in:
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