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  • Search: subject:"discontinued operations"
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Year of publication
Subject
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Discontinued operations 9 discontinued operations 7 Bilanzpolitik 6 Accounting policy 4 Classification shifting 4 IFRS 4 Accounting 3 Führungskräfte 3 Gewinn 3 Managers 3 Profit 3 Rechnungswesen 3 Berichtswesen 2 Betriebliches Anlagevermögen 2 Betriebsaufgabe 2 CEO turnover 2 Classification 2 Company sell-off 2 Fixed assets 2 International Financial Reporting Standard 5 2 Klassifikation 2 Reporting 2 Unternehmensergebnis 2 Unternehmensverkauf 2 Zuteilung 2 asymmetric information 2 earnings management 2 escalation of commitment 2 labor economics 2 principal-agent model 2 special items 2 ASU 2014-08 1 Accounting standards 1 Acquisitions 1 Agency theory 1 Arbeitsmarkttheorie 1 Arbeitsmobilität 1 Assets held for sale 1 Asymmetric information 1 Asymmetrische Information 1
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Online availability
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Undetermined 15 Free 3 CC license 1
Type of publication
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Article 16 Book / Working Paper 2
Type of publication (narrower categories)
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Article in journal 13 Aufsatz in Zeitschrift 13 Hochschulschrift 2 Article 1 Aufsatz im Buch 1 Book section 1 Conference paper 1 Konferenzbeitrag 1
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Language
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English 16 German 2
Author
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Sun, Li 3 Barron, John M. 2 Chulkov, Dmitriy V. 2 Czupalla, Kai 2 Guragai, Binod 2 Potepa, James 2 Arya, Avinash 1 Attachot, Weerapat 1 Beyer, Brooke 1 Crnkovic, Luka 1 Cucic, Drazen 1 Darrough, Masako N. 1 Hospodka, Jan 1 Ji, Yuan 1 Kaplan, Steven E. 1 Kenchington, David G. 1 Lee, Yong Gyu 1 Leonard, Lori 1 Lord, Richard A. 1 McNellis, Casey J. 1 Mijoc, Ivo 1 Nagar, Neerav 1 Oh, Hyung Il 1 Peabody, S. Drew 1 Rapley, Eric T. 1 Rozenbaum, Oded 1 Saito, Yoshie 1 Skousen, Christopher 1 Skousen, Christopher J. 1 Wenzel, Brian S. 1 Wu, Kean 1
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Institution
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Universität Ulm 2 Springer Fachmedien Wiesbaden 1
Published in...
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Advances in accounting : a research annual 3 Auditing and accounting studies 2 Review of accounting studies 2 Advances in management accounting : a research annual 1 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 1 Asian review of accounting 1 Interdisciplinary Management Research 1 Issues in accounting education 1 Journal of Business Economics and Management (JBEM) 1 Journal of accounting, auditing & finance : JAAF 1 Journal of business economics and management 1 Research 1 Review of quantitative finance and accounting 1 Springer eBook Collection 1 The accounting review : a publication of the American Accounting Association 1 The impact of globalization on international finance and accounting : 18th Annual Conference on Finance and Accounting (ACFA) 1
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Source
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ECONIS (ZBW) 16 EconStor 1 RePEc 1
Showing 1 - 10 of 18
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CEO power and discontinued operations
Sun, Li; Skousen, Christopher J. - In: Advances in accounting : a research annual 58 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10014229638
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Escalation of commitment and CEO departures : theory and evidence
Chulkov, Dmitriy V.; Barron, John M. - In: Journal of business economics and management 22 (2021) 6, pp. 1416-1435
discontinued operations are preceded, and not followed, by unplanned CEO departures. …
Persistent link: https://www.econbiz.de/10013257237
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Escalation of commitment and CEO departures: Theory and evidence
Chulkov, Dmitriy V.; Barron, John M. - In: Journal of Business Economics and Management (JBEM) 22 (2021) 6, pp. 1416-1435
discontinued operations are preceded, and not followed, by unplanned CEO departures. …
Persistent link: https://www.econbiz.de/10015401412
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Employee treatment and discontinued operations
Leonard, Lori; Sun, Li - In: Asian review of accounting 30 (2022) 2, pp. 207-232
Persistent link: https://www.econbiz.de/10013393622
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Discontinued operations and analyst forecast accuracy
Beyer, Brooke; Guragai, Binod; Rapley, Eric T. - In: Review of quantitative finance and accounting 57 (2021) 2, pp. 595-627
Persistent link: https://www.econbiz.de/10012549967
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Stewardship value of income statement classifications : an empirical examination
Arya, Avinash; Nagar, Neerav - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 1, pp. 56-80
Persistent link: https://www.econbiz.de/10012426461
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Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention
Czupalla, Kai - 2021
E inleitung -- Stand der empirischen Forschung -- Theoretischer Bezugsrahmen -- Normative Grundlagen -- Hypothesen zur Existenz von abschlusspolitischen Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen.-Hypothesen zur Prävention von abschlusspolitischen Ergebnisspaltungen mit...
Persistent link: https://www.econbiz.de/10012596919
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Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention
Czupalla, Kai - 2021
Persistent link: https://www.econbiz.de/10012518189
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The valuation of discontinued operations and its effect on classification shifting
Kaplan, Steven E.; Kenchington, David G.; Wenzel, Brian S. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 291-311
Persistent link: https://www.econbiz.de/10012297256
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Financial statement presentation of discontinued operations : determinants and consequences
Guragai, Binod; Attachot, Weerapat; Peabody, S. Drew - In: Advances in accounting : a research annual 49 (2020), pp. 1-11
Persistent link: https://www.econbiz.de/10012390490
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