Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Academic Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject:"Accounting discretion"
Narrow search
Narrow search
Year of publication
From:
To:
Subject
All
Accounting discretion
12
accounting discretion
8
Accounting policy
6
Bank risk
6
Bilanzpolitik
6
Accounting
5
Bank regulation
5
Bankenregulierung
5
Bankrisiko
5
IFRS
5
Rechnungswesen
5
Accounting valuation
4
Agency theory
4
Banking
4
Bilanzielle Bewertung
4
Fair value accounting
4
Fair-Value-Bilanzierung
4
Accountancy
3
Accounting standards
3
Bank transparency
3
Bilanzierungsgrundsätze
3
Geschäftswert
3
Goodwill
3
Performance appraisal
3
Performance evaluation
3
Theorie
3
Theory
3
Bank
2
Bank accounting
2
Bank lending
2
Bankenkrise
2
Banking crisis
2
Bankrechnungslegung
2
Banks
2
China
2
Deposit insurance
2
Einlagensicherung
2
Firm valuation
2
Kreditgeschäft
2
Loan loss provisioning
2
more ...
less ...
Online availability
All
Undetermined
14
Free
3
Type of publication
All
Article
19
Book / Working Paper
1
Type of publication (narrower categories)
All
Article in journal
13
Aufsatz in Zeitschrift
13
Arbeitspapier
1
Article
1
Graue Literatur
1
Non-commercial literature
1
Working Paper
1
research-article
1
more ...
less ...
Language
All
English
16
Undetermined
4
Author
All
Schwartz, Steven
3
Bushman, Robert M.
2
McIntyre, Michael L.
2
Yang, Shengyi
2
Young, Richard
2
Zhang, Bin
2
Zhang, Yinlin
2
Zhao, Ziye
2
Bouther, Regis
1
Buitrago Restrepo, Felipe
1
Chen, Chen
1
Elbannan, Mohamed A.
1
Francis, William B.
1
Gao, Pingyang
1
Gu, Zhaoyang
1
Jiang, Xu
1
Kobori, Kazuhiko
1
Lee, Chi-Wen
1
Li, Kevin K.
1
Lo, Kin
1
Rosett, Joshua
1
Sloan, Richard G.
1
Taillard, Jérôme P.
1
Tang, Hui-wen
1
Tsai, Yao-Chuan
1
Tsang, Desmond
1
Wu, Tsing-Zai. C.
1
Young, Richard A.
1
Zhang, Jing
1
Zhu, Shaoying
1
more ...
less ...
Published in...
All
Accounting Research Journal
2
Journal of accounting & economics
2
Journal of banking regulation
2
Accounting research journal
1
China Journal of Accounting Research
1
China journal of accounting research : CJAR
1
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
1
International Journal of Revenue Management
1
Journal of Accounting and Economics
1
Journal of accounting and public policy
1
Journal of business finance & accounting : JBFA
1
Research in international business and finance
1
Review of Quantitative Finance and Accounting
1
Review of accounting studies
1
Staff working papers / Bank of England
1
The empirical economics letters : a monthly international journal of economics
1
The journal of corporate accounting & finance
1
more ...
less ...
Source
All
ECONIS (ZBW)
14
RePEc
4
EconStor
1
Other ZBW resources
1
Showing
1
-
10
of
20
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
2
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance & trade : a journal of the …
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
3
Managerial learning and the informational role of fair values
Elbannan, Mohamed A.
- In:
The journal of corporate accounting & finance
33
(
2022
)
2
,
pp. 49-67
Persistent link: https://www.econbiz.de/10013186121
Saved in:
4
Private firms' incentives and opportunities to manage earnings : evidence from the use of inflation adjustments
Buitrago Restrepo, Felipe
;
Taillard, Jérôme P.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 69-110
Persistent link: https://www.econbiz.de/10013166716
Saved in:
5
Discretionary loan loss provisioning and stock trading liquidity
Zhang, Yinlin
;
McIntyre, Michael L.
- In:
Journal of banking regulation
22
(
2021
)
2
,
pp. 97-111
Persistent link: https://www.econbiz.de/10012550337
Saved in:
6
Accounting
discretion
, market discipline and bank behaviour : some insights from fair value accounting
Bouther, Regis
;
Francis, William B.
-
2017
Persistent link: https://www.econbiz.de/10011629872
Saved in:
7
Understanding
accounting
discretion
in China : an analysis of fair value reporting for investment property
Chen, Chen
;
Lo, Kin
;
Tsang, Desmond
;
Zhang, Jing
- In:
Journal of accounting and public policy
39
(
2020
)
4
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012296751
Saved in:
8
Depositors' discipline, banks'
accounting
discretion
, and depositors' expectations of implicit government guarantees
McIntyre, Michael L.
;
Zhang, Yinlin
- In:
Journal of banking regulation
21
(
2020
)
3
,
pp. 256-277
Persistent link: https://www.econbiz.de/10012590463
Saved in:
9
Reporting choices in the shadow of bank runs
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
65
(
2018
)
1
,
pp. 85-108
Persistent link: https://www.econbiz.de/10011843850
Saved in:
10
Has goodwill accounting gone bad?
Li, Kevin K.
;
Sloan, Richard G.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
