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Search: subject:"Timely loss recognition"
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Bilanzpolitik
22
Accounting policy
21
Timely loss recognition
17
timely loss recognition
17
Conservatism
12
Loss
10
Verlust
10
IFRS
8
Theorie
7
Theory
7
Accounting
6
Rechnungswesen
6
Asymmetric information
5
Asymmetrische Information
5
Führungskräfte
5
Managers
5
accounting conservatism
5
Accounting quality
4
Accrual
4
Agency theory
4
Prinzipal-Agent-Theorie
4
Rückstellung
4
conservatism
4
value relevance
4
Asymmetric persistence
3
Capital structure
3
Corporate governance
3
Kapitalstruktur
3
Konservatismus
3
asymmetric persistence
3
asymmetric timely loss recognition
3
Accruals and deferrals
2
Agency costs
2
Börsenkurs
2
Cash Flow
2
Cash flow
2
Conditional conservatism
2
Corporate Governance
2
Corporate bond
2
Corporate finance
2
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Online availability
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Undetermined
21
Free
13
Type of publication
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Article
33
Book / Working Paper
8
Type of publication (narrower categories)
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Article in journal
26
Aufsatz in Zeitschrift
26
Working Paper
4
Article
2
Arbeitspapier
1
Graue Literatur
1
Non-commercial literature
1
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Language
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English
35
Undetermined
6
Author
All
Brauer, Sebastian
8
Westermann, Frank
8
Chan, Ann L.-C.
4
Basu, Sudipta
3
Lee, Edward
3
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
Roychowdhury, Sugata
2
Srivastava, Anup
2
Sunder, Shyam V.
2
Tse, Senyo
2
Abdel-Salam, Abdallah
1
Aly Zaher, Noha
1
Amir, Eli
1
Basuony, Mohamed A. K.
1
Brockman, Paul
1
Casta, Jean-François
1
Chen, Janice Y. S.
1
Chen, Qi
1
Collins, Daniel W.
1
Guan, Yanling
1
Hribar, Paul
1
Hsu, Audrey Wen-hsin
1
Hu, Chengru
1
Hu, Jinshuai
1
Huang, Zeqiong
1
Jayaraman, Sudarshan
1
Jiang, Wei
1
Jiang, Xu
1
Khurana, Inder K.
1
Kim, Jaewoo
1
Kim, Jeong-bon
1
Kim, Robert
1
Kiy, Florian
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...
All
Journal of business finance & accounting : JBFA
4
Journal of accounting & economics
3
Journal of Accounting and Economics
2
Review of quantitative finance and accounting
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
International Review of Financial Analysis
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, auditing & finance : JAAF
1
Journal of business economics : JBE
1
Journal of international accounting research
1
Journal of international financial markets, institutions & money
1
Management science : journal of the Institute for Operations Research and the Management Sciences
1
Review of Pacific Basin Financial Markets and Policies (RPBFMP)
1
Review of Quantitative Finance and Accounting
1
Review of accounting studies
1
Rotman School of Management working paper / University of Toronto Rotman School of Management
1
The accounting review : a publication of the American Accounting Association
1
The international journal of accounting : TIJA
1
The journal of corporate accounting & finance
1
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ECONIS (ZBW)
27
RePEc
9
EconStor
5
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1
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10
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41
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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
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:
3
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:
4
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:
5
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:
6
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
Saved in:
7
Accounting conservatism and corporate cash levels : empirical evidence from Latin America
Manoel, Aviner Augusto Silva
;
Moraes, Marcelo Botelho …
- In:
Corporate governance : an international review
30
(
2022
)
3
,
pp. 335-353
Persistent link: https://www.econbiz.de/10013185415
Saved in:
8
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
9
An examination of the relative abilities of earnings and cash flows to explain returns and market values
Hribar, Paul
;
Melessa, Sam
;
Mergenthaler, Rick
;
Small, …
-
2018
rates than cash flows is accounting conservatism or
timely
loss
recognition
…
Persistent link: https://www.econbiz.de/10011897891
Saved in:
10
Asymmetric reporting timeliness and informational feedback
Chen, Qi
;
Huang, Zeqiong
;
Jiang, Xu
;
Zhang, Gaoqing
; …
- In:
Management science : journal of the Institute for …
67
(
2021
)
8
,
pp. 5194-5208
Persistent link: https://www.econbiz.de/10012625099
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