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~person:"Collins, Daniel W."
~person:"Roychowdhury, Sugata"
~subject:"Asymmetrische Information"
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Asymmetrische Information
Accounting policy
21
Bilanzpolitik
21
Accrual
5
Cash Flow
5
Cash flow
5
Rückstellung
5
USA
5
United States
5
IFRS
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earnings management
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Asymmetric information
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Civil litigation
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Zivilprozess
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discretionary accruals
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real earnings management
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1994-2009
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Accounting standards
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Bilanzierungsgrundsätze
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Conservatism
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Corporate Governance
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Corporate disclosure
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Corporate governance
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Collins, Daniel W.
Roychowdhury, Sugata
Einhorn, Eti
4
Koufopoulos, Kostas
4
Kozhan, Roman
4
Penalva, Fernando
4
Sánchez-Ballesta, Juan P.
4
Trigilia, Giulio
4
Abu Afifa, Malik
3
Elayan, Fayez A.
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García Lara, Juan Manuel
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García Osma, Beatriz
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Guttman, Ilan
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Ball, Ray
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Bushman, Robert M.
2
Cerqueira, Antonio
2
Cutillas-Gomariz, M. Fuensanta
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Garcia Osma, Beatriz
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García-Teruel, Pedro J.
2
Hassan, M. Kabir
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Hill, Verena
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Houston, Reza
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Hribar, Paul
2
Hui, Kai Wai
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Jarboui, Anis
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Jarva, Henry
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Jayaraman, Sudarshan
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Klasa, Sandy
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Kothari, S.P.
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Lopatta, Kerstin
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Marinovic, Iván
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Martínez-Solano, Pedro
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Mollah, Sabur
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Nikolaev, Valeri V.
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Pereira, Claudia
2
Saleh, Isam Hamad
2
Sun, Bo
2
Sun, Jerry
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Tran, Dung Viet
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Walker, Martin
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Xuan Vinh Vo
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Journal of accounting & economics
1
The accounting review : a publication of the American Accounting Association
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ECONIS (ZBW)
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Discussion of "cash flow asymmetry : causes and implications for conditional conservatism research"
Schrand, Catherine
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 201-207
Persistent link: https://www.econbiz.de/10010485809
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2
Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata
;
Sletten, Ewa
- In:
The accounting review : a publication of the American …
87
(
2012
)
5
,
pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
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