//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"Journal of accounting research"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Accounting policy"
Narrow search
Delete all filters
| 2 applied filters
Year of publication
From:
To:
Subject
All
Accounting policy
98
Bilanzpolitik
98
Gewinn
20
Profit
20
Earnings management
18
IFRS
15
Corporate Governance
14
Corporate governance
14
Accounting
13
Rechnungswesen
13
Accrual
12
Rückstellung
12
Führungskräfte
8
Managers
8
USA
8
United States
8
Accruals and deferrals
7
Corporate disclosure
7
Empirical method
7
Empirische Methode
7
Financial audit
7
Financial statement
7
Jahresabschluss
7
Rechnungsabgrenzung
7
Unternehmenspublizität
7
Welt
7
Wirtschaftsprüfung
7
World
7
Berichtswesen
6
China
6
Financial analysis
6
Finanzanalyse
6
India
6
Indien
6
Reporting
6
Comparison
5
Eigentümerstruktur
5
Forecast
5
Ownership structure
5
Prognose
5
more ...
less ...
Online availability
All
Undetermined
47
Free
1
Type of publication
All
Article
98
Type of publication (narrower categories)
All
Article in journal
98
Aufsatz in Zeitschrift
98
Language
All
English
98
Author
All
Larcker, David F.
4
Weber, Joseph
4
Craig, Russell
3
Armstrong, Christopher
2
Bushman, Robert M.
2
Dechow, Patricia M.
2
Drymiotes, George
2
Habib, Ahsan
2
Hemmer, Thomas
2
Hribar, Paul
2
Hu, Jinshuai
2
Hutton, Amy P.
2
Jagolinzer, Alan D.
2
Kido, Nolan
2
Kim, Jung Hoon
2
Lang, Mark H.
2
Roberts, Clare B.
2
Rodrigues, Lúcia Lima
2
Sloan, Richard G.
2
Spathis, Charalambos T.
2
Strobl, Günter
2
Sundvik, Dennis
2
Venkatachalam, Mohan
2
Zakolyukina, Anastasia A.
2
Zalata, Alaa Mansour
2
Aboud, Ahmed
1
Adhikari, Ajay
1
Ahearne, Michael J.
1
Ahmed, Anwer S.
1
Al Mabsali, Yousuf Khamis
1
Anandarajan, Asokan
1
Arthur, Neal
1
Attia, Mouna Ben Rejeb
1
Baik, Bok
1
Ball, Ray
1
Bansal, Manish
1
Barth, Mary E.
1
Beaudoin, Cathy A.
1
Benavides Franco, Julián
1
Bertomel, Jeremy
1
more ...
less ...
Published in...
All
Journal of international accounting auditing & taxation
Journal of accounting research
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
94
Review of quantitative finance and accounting
92
Journal of accounting & economics
89
Journal of accounting and public policy
77
Journal of business finance & accounting : JBFA
68
Advances in accounting : a research annual
67
The international journal of accounting : TIJA
66
The journal of applied business research
55
Cogent business & management
51
International review of financial analysis
51
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
Finance research letters
44
The journal of corporate finance : contracting, governance and organization
44
Accounting horizons : a quarterly publication of the American Accounting Association
40
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
36
Research in international business and finance
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
International journal of accounting and information management
33
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
International review of economics & finance : IREF
30
Journal of accounting in emerging economies : JAEE
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
International journal of economics and financial issues : IJEFI
29
Journal of accounting, auditing & finance
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
28
Corporate ownership & control : international scientific journal
28
Afro-Asian Journal of Finance and Accounting : AAJFA
27
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
SpringerLink / Bücher
26
Abacus : a journal of accounting, finance and business studies
25
more ...
less ...
Source
All
ECONIS (ZBW)
98
Showing
1
-
50
of
98
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar
;
Peecher, Mark
;
Sutherland, Andrew
; …
- In:
Journal of accounting research
62
(
2024
)
1
,
pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
Saved in:
2
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
3
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
4
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
5
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
6
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
7
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
8
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
9
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
10
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
11
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
12
Standard error biases when using generated regressors in accounting research
Chen, Wei
;
Hribar, Paul
;
Melessa, Sam
- In:
Journal of accounting research
61
(
2023
)
2
,
pp. 531-569
Persistent link: https://www.econbiz.de/10014308353
Saved in:
13
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
14
When does audit committee busyness influence earnings management in the UK? : evidence on the role of the financial crisis and company size
Ghafran, Chaudhry
;
O'Sullivan, Noe͏̈l
;
Yasmin, Sofia
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366818
Saved in:
15
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
16
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
17
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Pais, Cláudio
;
Dias, Cláudia Afecto
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013210019
Saved in:
18
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen
;
Hemmings, Danial
;
Jaafar, Aziz
;
Jackson, …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
Saved in:
19
An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C.
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
Saved in:
20
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
21
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
22
Pre-IPO earnings management : evidence from India
Nikbakht, Ehsan
;
Sarkar, Sayan
;
Smith, Garrett C.
; …
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012820279
Saved in:
23
Income smoothing in European banks : the contrasting effects of monitoring mechanisms
Di Fabio, Costanza
;
Ramassa, Paola
;
Quagli, Alberto
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012592092
Saved in:
24
Managerial tools used to meet or beat analyst forecasts : evidence from the UK
Al Mabsali, Yousuf Khamis
;
Hayward, Rob
;
Eliwa, Yasser
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012592095
Saved in:
25
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
26
Value relevance of aggregated and disaggregated earnings in India : significance of intangible intensity
Kumari, Pooja
;
Mishra, Chandra Sekhar
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012299733
Saved in:
27
Cost behavior around corporate tax rate cuts
Haga, Jesper
;
Höglund, Henrik
;
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
Saved in:
28
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai
;
Kim, Jeong-bon
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
Saved in:
29
Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management
Lacina, Michael
;
Lee, Buryung Brian
;
Kim, Dong Wuk
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011858746
Saved in:
30
Accounting reforms and conservatism in earnings : empirical evidence from listed Chinese companies
Li, Sihai
;
Wu, Huiying
;
Zhang, Jian
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 32-44
Persistent link: https://www.econbiz.de/10011858768
Saved in:
31
Audit quality, debt financing, and earnings management : evidence from Jordan
Ebraheem Saleem Salem Alzoubi
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 69-84
Persistent link: https://www.econbiz.de/10011858777
Saved in:
32
Earnings management in islamic and conventional banks : does ownership structure matter? : evidence from the MENA region
Lassoued, Naima
;
Attia, Mouna Ben Rejeb
;
Sassi, Houda
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 85-105
Persistent link: https://www.econbiz.de/10011858784
Saved in:
33
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan
;
Ranasinghe, Dinithi
;
Muhammadi, Abdul Haris
; …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
Saved in:
34
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
35
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
36
The interplay between related party transactions and earnings management : the role of audit quality
El-Helaly, Moataz
;
Georgiou, Ifigenia
;
Lowe, Alan D.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 47-60
Persistent link: https://www.econbiz.de/10011936510
Saved in:
37
Direct evidence on the informational properties of earnings in loan contracts
Dyreng, Scott D.
;
Vashishtha, Rahul
;
Weber, Joseph
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 371-406
Persistent link: https://www.econbiz.de/10011695598
Saved in:
38
Earnings management during antidumping investigations in Europe : sample-wide and cross-sectional evidence
Godsell, David
;
Welker, Michael
;
Zhang, Ning
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 407-457
Persistent link: https://www.econbiz.de/10011695602
Saved in:
39
Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
28
(
2017
),
pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
Saved in:
40
Managing earnings using classification shifting : UK evidence
Zalata, Alaa Mansour
;
Roberts, Clare B.
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 52-65
Persistent link: https://www.econbiz.de/10011791488
Saved in:
41
Trade-off between real activities earnings management and accrual-based manipulation-evidence from China
Gao, Jie
;
Gao, Baichao
;
Wang, Xiao
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 66-80
Persistent link: https://www.econbiz.de/10011791492
Saved in:
42
Value relevance of biological assets under IFRS
Gonçalves, Rute
;
Lopes, Patrícia Teixeira
;
Craig, Russell
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
Saved in:
43
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
44
Earnings management in India : managers' fixation on operating profits
Nagar, Neerav
;
Sen, Kaustav
- In:
Journal of international accounting auditing & taxation
26
(
2016
),
pp. 1-12
Persistent link: https://www.econbiz.de/10011486597
Saved in:
45
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
46
The changing landscape of accrual accounting
Bushman, Robert M.
;
Lerman, Alina
;
Zhang, X. Frank
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
Saved in:
47
Real earnings management in sales
Ahearne, Michael J.
;
Boichuk, Jeffrey P.
;
Chapman, Craig J.
- In:
Journal of accounting research
54
(
2016
)
5
,
pp. 1233-1266
Persistent link: https://www.econbiz.de/10011626712
Saved in:
48
Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal
;
Tang, Qingliang
;
Lin, Zhiwei
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
Saved in:
49
The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis
;
Spathis, Charalambos T.
; …
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
Saved in:
50
Advantageous comparison and rationalization of earnings management
Brown, Timothy J.
- In:
Journal of accounting research
52
(
2014
)
4
,
pp. 849-876
Persistent link: https://www.econbiz.de/10010405115
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->