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  • Search: subject:"COMPARABILITY"
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Year of publication
Subject
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Vergleich 115 Comparison 113 comparability 105 IFRS 88 Financial statement 75 Jahresabschluss 75 Accounting 73 Comparability 73 Rechnungswesen 71 Welt 40 Accounting standards 39 Bilanzierungsgrundsätze 39 World 38 Financial statement comparability 30 China 25 Financial audit 24 Wirtschaftsprüfung 24 financial statement comparability 24 Corporate disclosure 21 Unternehmenspublizität 21 Accounting policy 20 Asymmetric information 20 Asymmetrische Information 20 Bilanzpolitik 20 EU countries 18 EU-Staaten 17 Theorie 17 Theory 17 Information value 16 Informationswert 16 Accounting comparability 15 accounting comparability 14 Berichtswesen 13 Reporting 13 Bilanzanalyse 12 Großbritannien 12 Measurement 12 Standardisierung 12 Standardization 12 United Kingdom 12
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Online availability
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Undetermined 207 Free 143 CC license 12
Type of publication
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Article 330 Book / Working Paper 59 Other 1
Type of publication (narrower categories)
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Article in journal 222 Aufsatz in Zeitschrift 222 Article 20 Working Paper 19 Graue Literatur 14 Non-commercial literature 14 Arbeitspapier 12 research-article 11 Aufsatz im Buch 5 Book section 5 Conference paper 2 Konferenzbeitrag 2 review-article 2 Congress Report 1 viewpoint 1
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Language
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English 289 Undetermined 92 German 3 French 3 Spanish 2 Portuguese 1
Author
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Breesch, Diane 5 Cascino, Stefano 5 Cole, Vicky 5 Gassen, Joachim 5 Majeed, Muhammad Ansar 5 Ojo, Marianne 5 Istrate, Costel 4 Kim, Yong Shik 4 Lobo, Gerald J. 4 Mazur, Kasia 4 Yan, Chao 4 Ahn, Hyejin 3 Allini, Alessandra 3 Bennett, Jeffrey W. 3 Boiral, Olivier 3 Branson, Joel 3 Cao, Shijiao 3 Chen, Jeff Zeyun 3 Chircop, Justin 3 Crosetto, Paolo 3 De Luca, Francesco 3 Dhole, Sandip 3 Gaudeul, Alexia 3 Grabka, Markus M. 3 Habib, Ahsan 3 Kim, Sangwan 3 Perotti, Pietro 3 Phan, Ho-Tan-Phat 3 Ranasinghe, Dinithi 3 Salehi, Mahdi 3 Taylor, Grantley 3 Tiefensee, Anita 3 Ullah, Irfan 3 Wang, Jianqiong 3 Abdallah, Wagdy M. 2 Aboiron, Jérémie 2 Abts, Koen 2 Al-Hadi, Ahmed 2 Albuquerque, Fábio de 2 Andreoni, Valeria 2
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 International Labour Organization (ILO), United Nations 3 Crawford School of Public Policy, Australian National University 2 Laboratoire d'Économie Appliquée de Grenoble, Département Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2) 2 Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 2 Australian Agricultural and Resource Economics Society - AARES 1 Center for the Study of Living Standards (CSLS) 1 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 1 Centre for Household, Income, Labour and Demographic Economics (CHILD) 1 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 1 Environment Directorate, Organisation de Coopération et de Développement Économiques (OCDE) 1 Fundación BBVA 1 HAL 1 Institut für Weltwirtschaft (IfW) 1 Institute for International Economic Studies (IIES), Stockholms Universitet 1 Institute for the Study of Labor (IZA) 1 Luxembourg Institute of Socio-Economic Research (CEPS/INSTEAD) 1 Mathematica Policy Research 1 Palgrave Macmillan 1 Statistisk Sentralbyrå, Government of Norway 1 UNIVERSIDAD DE LOS ANDES-CEDE 1 Université Paris-Dauphine 1 Université Paris-Dauphine (Paris IX) 1 Wirtschaftswissenschaftliche Fakultät, Friedrich-Schiller-Universität Jena 1 ZenTra - Center for Transnational Studies 1
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Published in...
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The accounting review : a publication of the American Accounting Association 11 MPRA Paper 9 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 7 Journal of accounting and public policy 7 Journal of Accounting and Management Information Systems (JAMIS) 6 Accounting and business research 5 Accounting and finance 5 Accounting horizons : a quarterly publication of the American Accounting Association 5 Finance research letters 5 Journal of business finance & accounting : JBFA 5 Review of accounting studies 5 Advances in accounting : a research annual 4 Anale. Seria Stiinte Economice. Timisoara 4 International journal of economics and accounting : IJEA 4 Journal of Accounting and Management Information Systems 4 Journal of international accounting research 4 Meditari Accountancy Research 4 Auditing : a journal of practice & theory 3 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 3 ILO Working Papers 3 International Journal of Accounting, Auditing and Performance Evaluation 3 International Journal of Financial Studies : open access journal 3 International Journal of Managerial and Financial Accounting 3 International Productivity Monitor 3 International journal of auditing : IJA 3 Journal of Accounting Literature 3 Journal of accounting & management information systems : JAMIS 3 Ovidius University Annals, Economic Sciences Series 3 The European accounting review 3 Abacus : a journal of accounting, finance and business studies 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 2 Accounting forum 2 Accounting in Europe 2 Applied economics 2 Asian review of accounting 2 BEA working papers 2 China journal of accounting research : CJAR 2 Cogent Business & Management 2 Cogent business & management 2 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 2
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Source
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ECONIS (ZBW) 242 RePEc 104 EconStor 27 Other ZBW resources 15 BASE 2
Showing 61 - 70 of 390
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Do women mind the non-GAAP? : Board gender diversity and non-GAAP disclosure quality
Ranasinghe, Dinithi; Unda, Luisa A.; Wright, Sue - In: The European accounting review 33 (2024) 3, pp. 713-739
Persistent link: https://www.econbiz.de/10014584392
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The relation between accounting comparability and firm productivity
Chircop, Justin - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 29-56
Persistent link: https://www.econbiz.de/10014584581
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Shared continuing professional development courses and financial statement comparability
Cao, Shijiao; Xu, Yongan; Wang, Jianqiong - In: Accounting and business research 54 (2024) 5, pp. 552-579
Persistent link: https://www.econbiz.de/10014576900
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Environment information comparability : a case of the selected, listed Polish companies
Kuberska, Ewelina; Kawacki, Marek - In: International journal of economic policy in emerging … 19 (2024) 2, pp. 190-206
Persistent link: https://www.econbiz.de/10015063184
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Do auditors change their individual style? : examining the effects of client importance and competition on auditors' influence on earnings comparability in China
Chi, Wuchun; Koh, Kevin; Liu, Yanghui; Long, Xiaohai - In: International journal of auditing : IJA 28 (2024) 1, pp. 185-205
Persistent link: https://www.econbiz.de/10014468804
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The impact of accounting comparability on CEO incentive plans in an emerging economy : the moderating role of board independence
Arianpoor, Arash; Efazati, Somaye - In: Asian review of accounting 32 (2024) 1, pp. 51-69
Persistent link: https://www.econbiz.de/10014486489
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Are financial statements more comparable when gaap restricts managers' discretion?
Young, Spencer - In: Management science : journal of the Institute for … 70 (2024) 9, pp. 6280-6301
Persistent link: https://www.econbiz.de/10015138061
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Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market
In: Cogent Business & Management 8 (2021) 1, pp. 1-19
accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … association between comparability and accruals-based earnings management, considering the moderating impacts of financial … to 2019. Three proxies of comparability and two measures of accruals-based earnings manipulation, together with several …
Persistent link: https://www.econbiz.de/10014001732
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Accounting comparability and cash holdings in Vietnam
In: International Journal of Financial Studies 9 (2021) 2, pp. 1-14
mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost …, thus enabling managers to hoard more cash. This research aims to investigate the link between accounting comparability and … Method of Moments, the study finds that comparability is positively associated with corporate cash holdings, confirming the …
Persistent link: https://www.econbiz.de/10013200352
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Accounting comparability and accruals-based earnings management : evidence on listed firms in an emerging market
Nguyen Thanh Liem - In: Cogent business & management 8 (2021) 1, pp. 1-19
accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … association between comparability and accruals-based earnings management, considering the moderating impacts of financial … to 2019. Three proxies of comparability and two measures of accruals-based earnings manipulation, together with several …
Persistent link: https://www.econbiz.de/10012659632
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