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~subject:"Welt"
~subject:"USA"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Search: subject:"accounting policy"
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Welt
USA
Accounting policy
94
Bilanzpolitik
94
earnings management
31
Gewinn
21
Profit
21
Führungskräfte
17
Managers
17
Accounting
15
Corporate Governance
15
Corporate governance
15
Rechnungswesen
15
Accrual
14
Rückstellung
14
Financial audit
13
IFRS
13
Wirtschaftsprüfung
13
Corporate disclosure
10
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10
Unternehmenspublizität
10
discretionary accruals
8
Internal control
7
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7
Financial statement
6
Gewinnermittlung
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Jahresabschluss
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Profit determination
6
Theorie
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Theory
6
real earnings management
6
Accounting standards
5
Accruals and deferrals
5
Berichtswesen
5
Bilanzierungsgrundsätze
5
Executive compensation
5
Fair value accounting
5
Fair-Value-Bilanzierung
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Honorar
5
Managervergütung
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Agoglia, Christopher P.
1
Banker, Rajiv D.
1
Barua, Abhijit
1
Basu, Sudipta
1
Beatty, Anne
1
Byzalov, Dmitri
1
Chen, Long
1
Cohen, Daniel A.
1
Cready, William M.
1
Das, Somnath
1
Dey, Aiyesha
1
Doupnik, Timothy S.
1
Dutta, Sunil
1
El Ghoul, Sadok
1
Evans, Mark E.
1
Fan, Yun
1
Ferguson, Colin B.
1
George, Emmanuel T. de
1
Guedhami, Omrane
1
Houston, Richard W.
1
Kim, Kyonghee
1
Kim, Yongtae
1
Leone, Andrew J.
1
Liao, Scott
1
Liu, Michelle
1
Lys, Thomas
1
Ng, Jeff
1
Patatoukas, Panos N.
1
Patro, Sukesh
1
Peters, Michael F.
1
Pratt, Jamie H.
1
Raman, Kartik
1
Shahrur, Husayn
1
Spear, Nasser A.
1
Thomas, Wayne B.
1
Tsakumis, George T.
1
Tsang, Albert
1
Weber, Joseph
1
Yoon, Hyo Jin
1
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The accounting review : a publication of the American Accounting Association
Journal of accounting and public policy
32
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
22
Review of quantitative finance and accounting
14
Journal of accounting & economics
13
The international journal of accounting : TIJA
11
The review of financial studies
11
Advances in accounting : a research annual
10
Journal of accounting research
10
Review of accounting studies
10
Journal of international accounting research
9
Research in accounting regulation
9
International review of financial analysis
8
Managerial finance
8
Asia-Pacific journal of accounting & economics : APJAE
7
European accounting review
7
Journal of banking & finance
7
Abacus : a journal of accounting, finance and business studies
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
6
Managerial auditing journal
6
The journal of corporate finance : contracting, governance and organization
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
Working paper / National Bureau of Economic Research, Inc.
6
Creative accounting, fraud and international accounting scandals
5
Finance research letters
5
Journal of business ethics : JOBE
5
Journal of business finance & accounting : JBFA
5
Journal of financial and quantitative analysis : JFQA
5
Journal of international accounting auditing & taxation
5
Journal of international financial markets, institutions & money
5
Review of accounting & finance
5
Schriftenreihe Rechnungslegung, Steuern, Prüfung
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
4
Der Betrieb
4
International journal of accounting and information management
4
Journal of accounting, auditing & finance
4
Journal of business & economics research
4
Journal of business and economic perspectives
4
Research on professional responsibility and ethics in accounting
4
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ECONIS (ZBW)
13
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1
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
Saved in:
2
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
Saved in:
3
Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Banker, Rajiv D.
;
Basu, Sudipta
;
Byzalov, Dmitri
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 41-67
Persistent link: https://www.econbiz.de/10011674059
Saved in:
4
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Saved in:
5
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
Saved in:
6
How much does IFRS cost? : IFRS adoption and audit fees
George, Emmanuel T. de
;
Ferguson, Colin B.
;
Spear, Nasser A.
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 429-462
Persistent link: https://www.econbiz.de/10009732838
Saved in:
7
An analysis of managerial use and market consequences of earnings management and expectation management
Das, Somnath
;
Kim, Kyonghee
;
Patro, Sukesh
- In:
The accounting review : a publication of the American …
86
(
2011
)
6
,
pp. 1935-1967
Persistent link: https://www.econbiz.de/10009502152
Saved in:
8
Principles-based versus rules-based accounting standards : the influence of standard precision and audit committee strength on financial reporting decisions
Agoglia, Christopher P.
;
Doupnik, Timothy S.
;
Tsakumis, …
- In:
The accounting review : a publication of the American …
86
(
2011
)
3
,
pp. 747-767
Persistent link: https://www.econbiz.de/10009156984
Saved in:
9
Accounting irregularities and executive turnover in founder-managed firms
Leone, Andrew J.
;
Liu, Michelle
- In:
The accounting review : a publication of the American …
85
(
2010
)
1
,
pp. 287-314
Persistent link: https://www.econbiz.de/10003947341
Saved in:
10
Managing earnings using classification shifting : evidence from quarterly special items
Fan, Yun
;
Barua, Abhijit
;
Cready, William M.
;
Thomas, …
- In:
The accounting review : a publication of the American …
85
(
2010
)
4
,
pp. 1303-1323
Persistent link: https://www.econbiz.de/10008652263
Saved in:
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