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  • Search: subject:"Passive"
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Year of publication
Subject
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Accruals and deferrals 244 Rechnungsabgrenzung 244 Accrual 158 Rückstellung 158 Accounting policy 101 Bilanzpolitik 101 Public accounting 46 Öffentliches Rechnungswesen 46 Theorie 40 Anlageverhalten 39 Behavioural finance 39 Capital income 38 Kapitaleinkommen 38 Portfolio-Management 37 Theory 37 Börsenkurs 36 Portfolio selection 36 Share price 35 Investmentfonds 34 Investment Fund 33 Corporate Governance 26 Corporate governance 26 Gewinn 21 Profit 21 Financial audit 20 Wirtschaftsprüfung 20 Accounting 19 Cash Flow 19 Cash flow 19 Gewinnermittlung 19 Profit determination 19 Rechnungswesen 19 Institutional investor 17 Institutioneller Investor 17 Public sector 17 Öffentlicher Sektor 17 Eigentümerstruktur 16 Kapitalanlage 16 Ownership structure 16 Financial investment 15
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Online availability
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Free 515 CC license 45
Type of publication
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Book / Working Paper 327 Article 183 Other 5
Type of publication (narrower categories)
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Article in journal 119 Aufsatz in Zeitschrift 119 Working Paper 104 Graue Literatur 75 Non-commercial literature 75 Arbeitspapier 69 Article 21 Conference paper 6 Konferenzbeitrag 6 Collection of articles of several authors 2 Conference Paper 2 Hochschulschrift 2 Sammelwerk 2 Thesis 2 Aufsatz im Buch 1 Book section 1 Conference proceedings 1 Konferenzschrift 1 Research Report 1 research-article 1
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Language
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English 431 Undetermined 78 German 5 Lithuanian 1
Author
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Ruf, Martin 6 Dostie, Benoît 5 Eguia, Jon X. 5 Llorente-Saguer, Aniol 5 Morton, Rebecca 5 Nicolò, Antonio 5 Teoh, Siew Hong 5 Wey, Christian 5 Gopane, Thabo J. 4 Morris, Todd 4 Pastore, Francesco 4 Quintano, Claudio 4 Rocca, Antonella 4 Shekhar, Shiva 4 Zhang, Frank 4 Aswar, Khoirul 3 Capalbo, Francesco 3 Castelnuovo, Efrem 3 Chafwehé, Boris 3 Clinch, Greg 3 Cockx, Bart 3 De Beauffort, Charles 3 Finnoff, Kade 3 Folbre, Nancy 3 Fuligni, Allison Sidle 3 Geishecker, Ingo 3 Hirshleifer, David 3 Hurlin, Christophe 3 Jovanovic, Dragan 3 Oikonomou, Rigas 3 Otrachshenkoy, Vladimir 3 Petrakēs, Emmanuēl 3 Setiawan, Doddy 3 Sloan, Richard G. 3 Stark, Andrew W. 3 Sørensen, Allan 3 Weichenrieder, Alfons 3 Weichenrieder, Alfons J. 3 Yoon, Jayoung 3 Zhang, Lu 3
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 CESifo 3 Center for Tobacco Control Research and Education, UC San Francisco 3 World Bank 3 California Environmental Protection Agency: Air Resources Board 2 Fondazione ENI Enrico Mattei (FEEM) 2 HAL 2 International Telecommunications Society (ITS) 2 National Bureau of Economic Research 2 Suomen Pankki 2 eSocialSciences 2 Økonomisk Institut, Københavns Universitet 2 Australian Agricultural and Resource Economics Society - AARES 1 Berkeley Roundtable on the International Economy (BRIE), University of California-Berkeley 1 COMISEF 1 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 1 Centre de Recherche sur l'Emploi et les Fluctuations Économiques (CREFÉ), École des Sciences de la Gestion (ESG) 1 Centre for Market and Public Organisation (CMPO), University of Bristol 1 Challenges in Securities Markets Regulation: Investor Protection and Corporate Governance <Veranstaltung> <2014, Madrid> 1 Comisión Nacional del Mercado de Valores 1 Department of Economics and Related Studies, University of York 1 Department of Economics, Florida International University 1 Department of Economics, Oxford University 1 Department of Economics, University of California-San Diego (UCSD) 1 Department of Economics, University of Massachusetts-Amherst 1 Dipartimento di Economia "Marco Biagi", Università degli Studi di Modena e Reggio Emilia 1 Dipartimento di Scienze Economiche, Facoltà di Economia 1 Düsseldorf Institute for Competition Economics (DICE), Wirtschaftswissenschaftliche Fakultät 1 Environmental Economics Research Group, Department of Geography and Sustainable Development 1 European Central Bank 1 Fachbereich Sozial- und Wirtschaftswissenschaften, Paris-Lodron Universität Salzburg 1 Faculty of Economics, University of Cambridge 1 Grupo de Estudos Monetários e Financeiros (GEMF), Faculdade de Economia 1 HEC Paris (École des Hautes Études Commerciales) 1 Harvard Business School, Harvard University 1 Helseøkonomisk Forskningsprogram (HERO), Universitetet i Oslo 1 Institut for Fødevare- og Ressourceøkonomi, Københavns Universitet 1 Institute for the Study of Labor (IZA) 1 International Association of Agricultural Economists - IAAE 1 International Institute of Social and Economic Sciences 1
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Published in...
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Cogent business & management 9 Energies 7 International journal of economics and financial issues : IJEFI 6 CESifo Working Paper 5 China journal of accounting research : CJAR 4 Fisher College of Business working paper series 4 IMF working papers 4 IZA Discussion Papers 4 MPRA Paper 4 Working paper 4 Asian journal of accounting research 3 Australasian accounting business and finance journal : AABF 3 CESifo Working Paper Series 3 CESifo working papers 3 DICE Discussion Paper 3 DICE discussion paper 3 Energy Reports 3 Energy reports 3 The European accounting review 3 The Harvard John M. Olin discussion paper series 3 Tuck School of Business working paper / Tuck School of Business at Dartmouth 3 University of California at San Francisco, Center for Tobacco Control Research and Education 3 Working Paper 3 Working Paper Series 3 Annals of Faculty of Economics 2 Borsa Istanbul Review 2 Discussion Papers / Økonomisk Institut, Københavns Universitet 2 Discussion paper series 2 Discussion paper series / IZA 2 Economy of region 2 European research studies 2 Financial accountability and management 2 Financial analysts journal : FAJ 2 International Journal of Financial Studies : open access journal 2 International journal of business and economic sciences applied research : IJBESAR 2 Journal of Asian finance, economics and business : JAFEB 2 Journal of Capital Markets Studies (JCMS) 2 Journal of capital markets studies 2 Journal of contemporary economic and business issues 2 Journal of public budgeting, accounting & financial management 2
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Source
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ECONIS (ZBW) 348 RePEc 99 EconStor 59 BASE 8 Other ZBW resources 1
Showing 1 - 10 of 515
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2024 Global Report on the Use of Accrual Accounting for Fiscal Management
World Bank - 2025
The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis, and supporting policy decision-making. The analysis examines the benefits and...
Persistent link: https://www.econbiz.de/10015372435
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Do passive investors influence corporate social responsibility? : a risk-management perspective
Hou, Wenxuan; Zhang, Xiaoyu - In: International review of finance : the official journal … 25 (2025) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10015334540
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US political sanctions and earnings management
Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - In: Borsa Istanbul Review 25 (2025) 1, pp. 57-65
This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...
Persistent link: https://www.econbiz.de/10015334478
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A smart travel survey what is the role of the respondent?
Remmerswaal, Daniëlle; Schouten, Barry; Bakker, Jeldrik; … - 2025
Persistent link: https://www.econbiz.de/10015186230
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Keep them busy, keep them flowing? : the effects of actively versus passively occupied wait time
Böddeker, Sebastian; Rothert-Schnell, Caroline; Walsh, … - In: Journal of business research : JBR 189 (2025), pp. 1-13
Persistent link: https://www.econbiz.de/10015413708
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Modelling the effect of passive representation and intersectionality on perceived bureaucratic discrimination
Thomann, Eva; Hjort Rapp, Carolin; Ziegler, Katharina; … - 2024
This research note sets out to draw up a research agenda on the role of passive representation and intersectionality …
Persistent link: https://www.econbiz.de/10014635586
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The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms
Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241
This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...
Persistent link: https://www.econbiz.de/10015173742
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An algorithmic approach to portfolio construction : a Turkish stock market case
Gülşen, Mehmet; Yıldız, Burak - In: Borsa Istanbul Review 24 (2024) 6, pp. 1373-1380
also crucial for ensuring the long-term success of a portfolio. Although passive investment has been on the rise in most … to construct a diversified portfolio that serves as a passive investment tool in the context of the Turkish stock market …. Despite the long history of equity markets in Türkiye, almost all available passive investment alternatives are prohibitively …
Persistent link: https://www.econbiz.de/10015152833
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New venture legitimacy diffusion beyond the local entrepreneurial ecosystem : the transformative role of brokerage and network activities
Kansheba, Jonathan Mukiza; Fubah, Clavis Nwehfor; Wald, … - In: International journal of entrepreneurial behavior & research 30 (2024) 11, pp. 164-180
Persistent link: https://www.econbiz.de/10015272193
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Emerging market analysis of passive and active investing under bear and bull market conditions
Gopane, Thabo J.; Moyo, Noel T.; Setaka, Lesego F. - In: Journal of Capital Markets Studies (JCMS) 8 (2024) 1, pp. 6-24
the active versus passive investment strategies under the bull and bear market conditions in emerging markets focusing on … actively managed funds outperform the market benchmark and passive investing style under bear and normal market conditions …. Passive investment strategy outperforms both market benchmark and actively investing style under bull market conditions …
Persistent link: https://www.econbiz.de/10015327981
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