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Search: subject:"Loss recognition"
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Bilanzpolitik
27
Accounting policy
26
Timely loss recognition
17
timely loss recognition
17
Loss
15
Verlust
15
Conservatism
12
Credit risk
9
IFRS
9
Kreditrisiko
9
Theorie
9
Theory
9
Accounting
6
Asymmetric information
6
Asymmetrische Information
6
Führungskräfte
6
Managers
6
Rechnungswesen
6
Agency theory
5
Bank lending
5
Bank risk
5
Bankrisiko
5
Kreditgeschäft
5
Prinzipal-Agent-Theorie
5
accounting conservatism
5
Accounting quality
4
Accrual
4
Capital structure
4
Kapitalstruktur
4
Rückstellung
4
conservatism
4
value relevance
4
Asymmetric persistence
3
Bankenaufsicht
3
Banking supervision
3
Collateral
3
Conditional conservatism
3
Corporate governance
3
Debt financing
3
Executive compensation
3
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Undetermined
28
Free
17
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Article
43
Book / Working Paper
9
Other
1
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Article in journal
36
Aufsatz in Zeitschrift
36
Working Paper
5
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2
Article
2
Graue Literatur
2
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2
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1
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1
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English
47
Undetermined
6
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Brauer, Sebastian
8
Westermann, Frank
8
Basu, Sudipta
4
Chan, Ann L.-C.
4
Lee, Edward
3
Balasubramanyan, Lakshmi
2
Banker, Rajiv D.
2
Brad, Laura
2
Byzalov, Dmitri
2
Ciobanu, Radu
2
Dobre, Florin
2
Hsu, Audrey W.-H.
2
Leuschner, Carl-Friedrich
2
Martin, Xiumin
2
Ng, Jeffrey
2
Roychowdhury, Sugata
2
Srivastava, Anup
2
Sunder, Shyam V.
2
Thomson, James B.
2
Tse, Senyo
2
Zaman, Saeed
2
Abdel-Salam, Abdallah
1
Ahn, Jae Hwan
1
Akins, Brian
1
Aly Zaher, Noha
1
Amir, Eli
1
Basuony, Mohamed A. K.
1
Brockman, Paul
1
Bushman, Robert M.
1
Casta, Jean-François
1
Chen, Janice Y. S.
1
Chen, Qi
1
Choi, Sunhwa
1
Coelho, Antonio Carlos
1
Collins, Daniel W.
1
Dou, Yiwei
1
Dutta, Sunil
1
Díaz-Sánchez, Inmaculada
1
Galdi, Fernando Caio
1
González, Francisco
1
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Institut für Empirische Wirtschaftsforschung, Fachbereich Wirtschaftswissenschaften
2
CESifo
1
Université Paris-Dauphine (Paris IX)
1
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Journal of accounting & economics
5
Journal of business finance & accounting : JBFA
4
International review of financial analysis
2
Journal of Accounting and Economics
2
Management science : journal of the Institute for Operations Research and the Management Sciences
2
Review of quantitative finance and accounting
2
The accounting review : a publication of the American Accounting Association
2
Working Paper
2
Working Papers / Institut für Empirische Wirtschaftsforschung, Fachbereich Wirtschaftswissenschaften
2
Advances in accounting : a research annual
1
Applied financial economics
1
Athens journal of business & economics : AJBE
1
Auditing : a journal of practice & theory
1
CESifo Working Paper
1
CESifo Working Paper Series
1
China Journal of Accounting Research
1
China journal of accounting research : CJAR
1
Corporate governance : an international review
1
Economics Papers from University Paris Dauphine
1
Emerging markets review
1
Federal Reserve Bank of Cleveland working paper series
1
International Review of Financial Analysis
1
Journal of Accounting and Management Information Systems (JAMIS)
1
Journal of accounting & management information systems : JAMIS
1
Journal of accounting research
1
Journal of accounting, auditing & finance : JAAF
1
Journal of business economics : JBE
1
Journal of financial management, markets and institutions
1
Journal of financial services research : JFSR
1
Journal of international accounting research
1
Journal of international financial markets, institutions & money
1
Review of Pacific Basin Financial Markets and Policies (RPBFMP)
1
Review of Quantitative Finance and Accounting
1
Review of accounting studies
1
Revista de Contabilidad
1
Rotman School of Management working paper / University of Toronto Rotman School of Management
1
The international journal of accounting : TIJA
1
The journal of corporate accounting & finance
1
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ECONIS (ZBW)
38
RePEc
9
EconStor
5
BASE
1
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1
Manager sentiment and conditional conservatism
Collins, Daniel W.
;
Nguyen, Nhat Q.
;
Tri Tri Nguyen
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
9/10
,
pp. 2336-2370
Persistent link: https://www.econbiz.de/10015127455
Saved in:
2
Regulation, supervision and accounting conservatism : the interaction of the three pillars of Basel II on the quality of reported earnings in worldwide banks
Díaz-Sánchez, Inmaculada
;
Martinez-Conesa, Isabel
; …
- In:
Revista de Contabilidad
26
(
2023
)
2
,
pp. 330-342
Persistent link: https://www.econbiz.de/10015395807
Saved in:
3
The impact of reserves practices on bank opacity
Iannotta, Giuliano
;
Kwan, Simon H.
- In:
Journal of financial management, markets and institutions
10
(
2022
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10013329747
Saved in:
4
An accountant in the C-suite : Chief Accounting Officers and asymmetric timely
loss
recognition
Kim, Robert
;
Lee, Bryan Byung-Hee
;
Lee, Jay Junghun
- In:
The journal of corporate accounting & finance
35
(
2024
)
4
,
pp. 249-275
Persistent link: https://www.econbiz.de/10015152933
Saved in:
5
CEOs' capital gains tax liabilities and accounting conservatism
Lonare, Gunratan
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
7/8
,
pp. 1943-1979
Persistent link: https://www.econbiz.de/10015127377
Saved in:
6
Bonus incentives and losses from early debt extinguishment
Ahn, Jae Hwan
;
Choi, Sunhwa
;
Kim, Gi H.
;
Kwon, Sewon
- In:
International review of financial analysis
91
(
2024
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014447021
Saved in:
7
Accounting-driven bank monitoring and firms’ debt structure : evidence from IFRS 9 adoption
Li, Xiao
;
Ng, Jeffrey
;
Saffar, Walid
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 54-77
Persistent link: https://www.econbiz.de/10014469887
Saved in:
8
Asymmetric timing of gain and
loss
recognition
and insider trading profitability
Tang, Michael
;
Xin Lewis, Hua Christine
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 749-776
Persistent link: https://www.econbiz.de/10014382679
Saved in:
9
The effect of timely
loss
recognition
and accrual quality on corporate bond spread : the influence of legal and financial institutions
Aly Zaher, Noha
;
Mohamed, Ehab K. A.
;
Basuony, Mohamed A. K.
- In:
Journal of international financial markets, …
64
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012495688
Saved in:
10
The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa
;
Abdel-Salam, Abdallah
- In:
Athens journal of business & economics : AJBE
5
(
2019
)
3
,
pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
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