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  • Search: subject:"Loss recognition"
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Year of publication
Subject
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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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Online availability
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Undetermined 28 Free 17
Type of publication
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Article 43 Book / Working Paper 9 Other 1
Type of publication (narrower categories)
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Article in journal 36 Aufsatz in Zeitschrift 36 Working Paper 5 Arbeitspapier 2 Article 2 Graue Literatur 2 Non-commercial literature 2 Conference paper 1 Konferenzbeitrag 1
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Language
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English 47 Undetermined 6
Author
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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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Institution
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Institut für Empirische Wirtschaftsforschung, Fachbereich Wirtschaftswissenschaften 2 CESifo 1 Université Paris-Dauphine (Paris IX) 1
Published in...
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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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Source
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ECONIS (ZBW) 38 RePEc 9 EconStor 5 BASE 1
Showing 1 - 10 of 53
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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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