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~person:"Gaganis, Chrysovalantis"
~person:"Küting, Karlheinz"
~person:"Weber, Claus-Peter"
~subject:"Jahresabschluss"
~subject:"Welt"
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Search: subject:"accounting policy"
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Jahresabschluss
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Bilanzpolitik
24
Accounting policy
21
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15
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15
Bilanzanalyse
12
Financial statement analysis
11
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7
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5
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Gaganis, Chrysovalantis
Küting, Karlheinz
Weber, Claus-Peter
Lobo, Gerald J.
10
Hasan, Iftekhar
7
Zülch, Henning
7
Kanagaretnam, Kiridaran
6
Kirsch, Hanno
6
Bitz, Michael
5
Enomoto, Masahiro
5
Jones, Michael
5
Kimura, Fumihiko
5
Lehman, Cheryl R.
5
Lim, Chee Yeow
5
Müller, Stefan
5
Pasiouras, Fotios
5
Peemöller, Volker H.
5
Salewski, Marcus
5
Schneeloch, Dieter
5
Yamaguchi, Tomoyasu
5
Zhang, Bohui
5
Baetge, Jörg
4
Bieg, Hartmut
4
Freidank, Carl-Christian
4
Habib, Ahsan
4
Kußmaul, Heinz
4
Lodh, Suman
4
Nandy, Monomita
4
Venkatachalam, Mohan
4
Wittstock, Wilfried
4
Abed, Ibtihal A.
3
Boecker, Corinna
3
Eiselt, Andreas
3
Ewert, Ralf
3
Florou, Annita
3
Griga, Michael
3
Haddad, Hossam
3
Hinz, Michael
3
Hussin, Nazimah
3
Iatridis, George
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Bank of Finland Research Discussion Paper
1
Bank of Finland research discussion papers
1
CAREFIN Bocconi Working Paper 01/06/2011
1
Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG)
1
Omega : the international journal of management science
1
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ECONIS (ZBW)
10
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1
Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis
-
2017
This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance firms...
Persistent link: https://www.econbiz.de/10012970791
Saved in:
2
Regulations, institutions and income smoothing by managing technical reserves : international evidence from the insurance industry
Gaganis, Chrysovalantis
;
Hasan, Iftekhar
;
Pasiouras, Fotios
-
2015
Persistent link: https://www.econbiz.de/10011327640
Saved in:
3
Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis
-
2015
This paper investigates the role of technical reserves affecting income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance...
Persistent link: https://www.econbiz.de/10013025189
Saved in:
4
Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis
-
2015
This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance firms...
Persistent link: https://www.econbiz.de/10013017161
Saved in:
5
Regulations, institutions and income smoothing by managing technical reserves : international evidence from the insurance industry
Gaganis, Chrysovalantis
;
Hasan, Iftekhar
;
Pasiouras, Fotios
- In:
Omega : the international journal of management science
59
(
2016
),
pp. 113-129
Persistent link: https://www.econbiz.de/10011439765
Saved in:
6
Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS
Küting, Peter
;
Weber, Claus-Peter
-
2015
-
11., überarbeitete Auflage
Persistent link: https://www.econbiz.de/10014009177
Saved in:
7
Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS
Küting, Karlheinz
;
Weber, Claus-Peter
-
2012
-
10., überarb. Aufl.
Persistent link: https://www.econbiz.de/10009752896
Saved in:
8
Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS
Küting, Karlheinz
;
Weber, Claus-Peter
-
2009
-
9., überarb. Aufl.
Persistent link: https://www.econbiz.de/10003788227
Saved in:
9
Übergangsvorschriften
Küting, Karlheinz
;
Boecker, Corinna
- In:
Das neue deutsche Bilanzrecht : Handbuch für den …
,
(pp. 559-578)
.
2008
Persistent link: https://www.econbiz.de/10003787969
Saved in:
10
Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS
Küting, Karlheinz
;
Weber, Claus-Peter
-
2006
-
8., grundlegend überarb. Aufl.
Persistent link: https://www.econbiz.de/10003320453
Saved in:
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