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~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Niederstwertprinzip"
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Principle of prudence
76
Vorsichtsprinzip
76
IFRS
16
Deutschland
9
Germany
9
Accounting
8
Accounting policy
8
Bilanzpolitik
8
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Firm valuation
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Theorie
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6
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CAPM
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Schweiz
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Switzerland
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Verlust
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Accounting conservatism
3
Accounting standards
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Undetermined
7
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2
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Article
74
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Aufsatz in Zeitschrift
Article in journal
76
Hochschulschrift
19
Thesis
17
Graue Literatur
16
Non-commercial literature
16
Aufsatz im Buch
15
Book section
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Berndt, Thomas
2
Cortez, Benjamin
2
Fischer, Edwin O.
2
Freiberg, Jens
2
Haaker, Andreas
2
Klein, Martin
2
Maringer, Dietmar G.
2
Schön, Stephan
2
Abbott, Mark
1
Abrahamson, Allen
1
Ahmed, Anwer S.
1
Aibar-Guzmán, Beatriz
1
Akhigbe, Aigbe O.
1
Alam, Pervaiz
1
Ali, M. Mohobbot
1
Ball, Ray
1
Benzel, Ute
1
Berger, Jens
1
Blanco-Dopico, María-Isabel
1
Brown, Christine
1
Brühl, Norbert
1
Burke, Gary
1
Büyükkara, Göknur Z.
1
Chan, Rosemary
1
Cheng, Shijun
1
Christensen, Peter Ove
1
Collier, Paul
1
Cunha, Igor
1
Davidson, Ian
1
Dhouibi, Raoudha
1
Dopuch, Nicholas
1
Duellman, Scott
1
Duru, Augustine
1
Eeckhoudt, Louis R.
1
Ehrlich, Kathleen
1
Eisdorfer, Assaf
1
Elzahar, Hany
1
Feltham, Gerald A.
1
Fischer-Winkelmann, Wolf F.
1
Francis, Bill B.
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Corporate finance / Biz
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
International journal of accounting, auditing and performance evaluation : IJAAPE
3
Journal of accounting and public policy
3
Review of quantitative finance and accounting
3
Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen : journal of banking and financial research
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
2
Journal of accounting research
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
Risiko-Manager
2
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
2
WPg : Kompetenz schafft Vertrauen
2
Abacus : a journal of accounting, finance and business studies
1
Accounting and taxation review : A&TR
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Assurances et gestion des risques : revue trimestrielle
1
Bank-Praktiker : rechtssicher, revisionsfest, risikogerecht
1
Banks and bank systems : international research journal
1
Betriebs-Berater : BB
1
Central Bank review / The Central Bank of the Republic of Turkey
1
Der Betrieb
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
Economic papers : a journal of applied economics and policy
1
Economie & prévision : EP
1
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
1
Foundations and trends in accounting : FTACC
1
Handel im Fokus : aus dem Instituts für Handelsforschung an der Universität zu Köln
1
Intellectual asset management : IAM ; magazine
1
International business and economics research journal
1
International journal of disclosure and governance
1
International journal of economics and financial issues : IJEFI
1
International journal of theoretical and applied finance
1
International review of financial analysis
1
Journal of accounting & organizational change
1
Journal of business economics : JBE
1
Journal of risk finance : the convergence of financial products and insurance
1
Panoeconomicus
1
Review of accounting studies
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ECONIS (ZBW)
76
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1
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10
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76
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1
The effect of borrowers' accounting conservatism on lenders' loan loss provisions : evidence from China's banking industry
Zhang, Xinyue
;
Zhong, Yuxiang
;
Li, Wanli
- In:
International review of financial analysis
82
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013431305
Saved in:
2
Werthaltigkeitsprüfung im obligationenrechtlichen Jahresabschluss
Passardi, Marco
;
Rupp, Markus
- In:
Treuhand und Revision : Jahrbuch ...
(
2022
),
pp. 205-222
Persistent link: https://www.econbiz.de/10014493875
Saved in:
3
Accounting conservatism and information asymmetry
Odia, O. J.
;
Osazevbaru, Henry Osahon
- In:
Accounting and taxation review : A&TR
2
(
2018
)
1
,
pp. 72-91
Persistent link: https://www.econbiz.de/10012203005
Saved in:
4
Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin
- In:
International journal of economics and financial issues …
8
(
2018
)
4
,
pp. 227-242
Persistent link: https://www.econbiz.de/10011979570
Saved in:
5
Why do firms hold cash? : evidence from demographic demand shifts
Cunha, Igor
;
Pollet, Joshua M.
- In:
The review of financial studies
33
(
2020
)
9
,
pp. 4102-4138
Persistent link: https://www.econbiz.de/10012387365
Saved in:
6
Share repurchases and accounting conservatism
Lobo, Gerald J.
;
Robin, Ashok J.
;
Wu, Kean
- In:
Review of quantitative finance and accounting
54
(
2020
)
2
,
pp. 699-733
Persistent link: https://www.econbiz.de/10012232891
Saved in:
7
Investor sentiment and accounting conservatism
Ge, Rui
;
Seybert, Nicholas
;
Zhang, Feida
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
Saved in:
8
Managerial risk incentives and accounting conservatism
Hu, Chengru
;
Jiang, Wei
- In:
Review of quantitative finance and accounting
52
(
2019
)
3
,
pp. 781-813
Persistent link: https://www.econbiz.de/10012171729
Saved in:
9
Antitakeover legislation and accounting conservatism : new evidence
Cheng, Shijun
;
Duru, Augustine
;
Zhao, Yijiang
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 119-140
Persistent link: https://www.econbiz.de/10011705720
Saved in:
10
Gender differences in financial reporting decision making : evidence from accounting conservatism
Francis, Bill B.
;
Hasan, Iftekhar
;
Park, Jong Chool
; …
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
3
,
pp. 1285-1318
Persistent link: https://www.econbiz.de/10011398745
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