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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
The international journal of accounting : TIJA
Review of accounting studies
102
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94
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89
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40
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ECONIS (ZBW)
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1
How does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis
Chaney, Paul K.
;
Lodh, Suman
;
Nandy, Monomita
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150009-1-45
Persistent link: https://www.econbiz.de/10012656564
Saved in:
2
Discussion of "how does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis"
Radhakrishnan, Suresh
;
Janakiraman, Surya N.
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150006-1-12
Persistent link: https://www.econbiz.de/10012656573
Saved in:
3
The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon
;
Liu, Yiye
;
Shi, Haina
;
Zhu, Xindong
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
Saved in:
4
Related-party transactions and stock price crash risk : evidence from China
Habib, Ahsan
;
Jiang, Haiyan
;
Zhou, Donghua
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150020-1-47
Persistent link: https://www.econbiz.de/10012938787
Saved in:
5
Firm informativeness, information environment, and accounting quality in emerging countries
Martins, Orleans Silva
;
Barros, Lucas Ayres B. de C.
- In:
The international journal of accounting : TIJA
56
(
2021
)
1
,
pp. 2150004-1-50
Persistent link: https://www.econbiz.de/10012544823
Saved in:
6
Language in economics and accounting research : the role of linguistic history
Gotti, Giorgio
;
Roberts, Seán G.
;
Fasan, Marco
; …
- In:
The international journal of accounting : TIJA
56
(
2021
)
3
,
pp. 2150015-1-25
Persistent link: https://www.econbiz.de/10012670648
Saved in:
7
Voluntary IFRS adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
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8
Target firm earnings management, acquisition premium, and shareholder gains
Farooqi, Javeria
;
Jory, Surendranath R.
;
Ngo, Thanh
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050009-1-2050009-48
Persistent link: https://www.econbiz.de/10012301399
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9
Earnings management in response to corporate tax rate reduction under an imputation tax system
Kuo, Nan-Ting
;
Lee, Cheng F.
- In:
The international journal of accounting : TIJA
54
(
2019
)
1
,
pp. 1950002-1-1950002-34
Persistent link: https://www.econbiz.de/10012108730
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10
Does mandatory adoption of IFRS enhance earnings quality? : evidence from closer to home
Krishnan, Gopal
;
Zhang, Jing
- In:
The international journal of accounting : TIJA
54
(
2019
)
1
,
pp. 1950003-1-1950003-42
Persistent link: https://www.econbiz.de/10012108731
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11
Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum
;
Marchini, Pier Luigi
;
Siciliano, Gianfranco
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
Saved in:
12
Do family firms choose conservative accounting practices?
Raithatha, Mehul
;
Shaw, Tara Shankar
- In:
The international journal of accounting : TIJA
54
(
2019
)
4
,
pp. 1950014-1-1950014-44
Persistent link: https://www.econbiz.de/10012173378
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13
Financial expert CEOs and earnings management around initial public offerings
Gounopoulos, Dimitrios
;
Pham, Hang
- In:
The international journal of accounting : TIJA
53
(
2018
)
2
,
pp. 102-117
Persistent link: https://www.econbiz.de/10011882584
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14
Capital and earnings management : evidence from alternative banking business models
Elnahass, Marwa
;
Izzeldin, Marwan
;
Steele, Gerald
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 20-32
Persistent link: https://www.econbiz.de/10011865122
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15
Real earnings management, institutional environment, and future operating performance : an international study
Jiang, Haiyan
;
Habib, Ahsan
;
Wang, Snow
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 33-53
Persistent link: https://www.econbiz.de/10011865123
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16
Benefits of downward earnings management and political connection : evidence from government subsidy and market pricing
Jiang, Haiyan
;
Hu, Yuanyuan
;
Honghui, Zhang
;
Zhou, Donghua
- In:
The international journal of accounting : TIJA
53
(
2018
)
4
,
pp. 255-273
Persistent link: https://www.econbiz.de/10011956333
Saved in:
17
Top management team characteristics and accrual-based earnings management
Hsieh, Yu-Ting
;
Chen, Tsung-Kang
;
Tseng, Yi-Jie
;
Lin, …
- In:
The international journal of accounting : TIJA
53
(
2018
)
4
,
pp. 314-334
Persistent link: https://www.econbiz.de/10011956351
Saved in:
18
Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas
;
Floropoulos, Nikolaos
;
Karamanou, Irene
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
Saved in:
19
Voluntary disclosure of internal control weakness and earnings quality : evidence from China
Ji, Xu-dong
;
Lu, Wei
;
Qu, Wen
- In:
The international journal of accounting : TIJA
52
(
2017
)
1
,
pp. 27-44
Persistent link: https://www.econbiz.de/10011782530
Saved in:
20
Political connections and related party transactions : evidence from Indonesia
Habib, Ahsan
;
Muhammadi, Abdul Haris
;
Jiang, Haiyan
- In:
The international journal of accounting : TIJA
52
(
2017
)
1
,
pp. 45-63
Persistent link: https://www.econbiz.de/10011782533
Saved in:
21
Does international accounting network membership affect audit fees and audit quality? : evidence from China
Mao, Juan
;
Qi, Baolei
;
Xu, Qian
- In:
The international journal of accounting : TIJA
52
(
2017
)
3
,
pp. 262-278
Persistent link: https://www.econbiz.de/10011782578
Saved in:
22
Do foreign directors mitigate earnings management? : evidence from China
Du, Xingqiang
;
Jian, Wei
;
Lai, Shaojuan
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 142-177
Persistent link: https://www.econbiz.de/10011735385
Saved in:
23
Fiscal support and earnings management
He, Guanming
- In:
The international journal of accounting : TIJA
51
(
2016
)
1
,
pp. 57-84
Persistent link: https://www.econbiz.de/10011481675
Saved in:
24
Corporate social responsibility and earnings quality : international evidence
Bozzolan, Sverio
;
Fabrizi, Michele
;
Mallin, Chris A.
; …
- In:
The international journal of accounting : TIJA
50
(
2015
)
4
,
pp. 361-396
Persistent link: https://www.econbiz.de/10011419331
Saved in:
25
Accrual-based and real earnings management and political connections
Braam, G. J. M.
;
Nandy, Monomita
;
Weitzel, Utz
;
Lodh, Suman
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 111-141
Persistent link: https://www.econbiz.de/10011332859
Saved in:
26
Modelle zur Planung des Jahresabschlusses : Einsatz- und Auswertungsmöglichkeiten von mathematischen Optimierungsverfahren
Freidank, Carl-Christian
;
Sassen, Remmer
- In:
KoR : internationale und kapitalmarktorientierte …
14
(
2014
)
12
,
pp. 594-607
Persistent link: https://www.econbiz.de/10010441099
Saved in:
27
The real and accrual-based earnings management behaviors : evidence from the split share structure reform in China
Kuo, Jing-ming
;
Ning, Lutao
;
Song, Xiaoqi
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 101-136
Persistent link: https://www.econbiz.de/10010336899
Saved in:
28
Earnings management in business groups : tax incentives or expropriation concealment?
Beuselinck, Christof
;
Deloof, Marc
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 27-52
Persistent link: https://www.econbiz.de/10010336903
Saved in:
29
Bilanzielle Abbildung von Umweltkatastrophen : die Deepwater-Horizon-Ölpest im Kontext der Rückstellungsbilanzierung nach IAS 37
Orthaus, Selina
;
Pelger, Christoph
- In:
KoR : internationale und kapitalmarktorientierte …
14
(
2014
)
4
,
pp. 221-227
Persistent link: https://www.econbiz.de/10010338184
Saved in:
30
Abbildung gemeinschaftlicher Vereinbarungen nach IFRS 11 : konzeptionelle Ausrichtung und informationsökonomische Folgewirkungen
Eisenschmidt, Karsten
;
Labrenz, Helfried
- In:
KoR : internationale und kapitalmarktorientierte …
14
(
2014
)
1
,
pp. 25-35
Persistent link: https://www.econbiz.de/10010228215
Saved in:
31
Reply to the discussion note on the "The effect of IFRS adoption conditional upon level of pre-adoption divergence"
Rahman, Asheq
;
Cai, Lei
;
Courtenay, Stephen M.
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 183-189
Persistent link: https://www.econbiz.de/10010384981
Saved in:
32
The effect of IFRS adoption conditional upon level of pre-adoption divergence
Cai, Lei
;
Rahman, Asheq
;
Courtenay, Stephen M.
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 147-178
Persistent link: https://www.econbiz.de/10010384987
Saved in:
33
Financial crisis and earnings management : the European evidence
Filip, Andrei
;
Raffournier, Bernard
- In:
The international journal of accounting : TIJA
49
(
2014
)
4
,
pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
Saved in:
34
Does mandatory adoption of IFRS guarantee compliance?
Mısırlıoğlu, İsmail Ufuk
;
Tucker, Jon
; …
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 327-363
Persistent link: https://www.econbiz.de/10010128395
Saved in:
35
The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena
;
Marques, Ana
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
Saved in:
36
Effects of IFRS adoption on tax-induced incentives for financial earnings management : evidence from Greece
Karampinis, Nikolaos I.
;
Hevas, Dimosthenis L.
- In:
The international journal of accounting : TIJA
48
(
2013
)
2
,
pp. 218-247
Persistent link: https://www.econbiz.de/10009762672
Saved in:
37
A meta-analysis of IFRS adoption effects
Ahmed, Kamran
;
Chalmers, Keryn
;
Khlif, Hichem
- In:
The international journal of accounting : TIJA
48
(
2013
)
2
,
pp. 173-217
Persistent link: https://www.econbiz.de/10009762673
Saved in:
38
Earnings predictability, value relevance, and employee expenses
Schiemann, Frank
;
Guenther, Thomas
- In:
The international journal of accounting : TIJA
48
(
2013
)
2
,
pp. 149-172
Persistent link: https://www.econbiz.de/10009762679
Saved in:
39
Zur Zukunft der Betriebswirtschaftslehre : Ansatzpunkte für die rechnungslegungsorientierten Fächer
Hilmer, Hans-Jürgen
- In:
KoR : internationale und kapitalmarktorientierte …
13
(
2013
)
10
,
pp. 498-504
Persistent link: https://www.econbiz.de/10010192817
Saved in:
40
Bilanzierung von Leasingverhältnissen nach dem Re-Exposure-Draft "Leases" (ED/2013/6) : eine Fallstudie unter Berücksichtigung abschlusspolitischer Gestaltungsmöglichkeiten
Kirsch, Hanno
- In:
KoR : internationale und kapitalmarktorientierte …
13
(
2013
)
10
,
pp. 490-497
Persistent link: https://www.econbiz.de/10010192819
Saved in:
41
Mandatory earnings disaggregation and the persistence and pricing of earnings components
Venter, Elmar R.
;
Cahan, Steven F.
;
Emanuel, David
- In:
The international journal of accounting : TIJA
48
(
2013
)
1
,
pp. 26-53
Persistent link: https://www.econbiz.de/10009726236
Saved in:
42
A comparison of the effects of earnings disclosures on information asymmetry : evidence from France and the US
Gajewski, Jean-François
;
Quéré, Bertrand P.
- In:
The international journal of accounting : TIJA
48
(
2013
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10009726239
Saved in:
43
Earnings persistence and stock market reactions to the different information in book-tax differences : evidence from China
Tang, Tanya Y. H.
;
Firth, Michael Anthony
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 369-397
Persistent link: https://www.econbiz.de/10009625100
Saved in:
44
The effect of IFRS adoption, investor protection and earnings quality : some reflections
Jeanjean, Thomas
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 356-362
Persistent link: https://www.econbiz.de/10009625105
Saved in:
45
The effect of IFRS adoption and investor protection on earnings quality around the world
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 333-355
Persistent link: https://www.econbiz.de/10009625112
Saved in:
46
Firm incentives, institutional complexity and the quality of "harmonized" accounting numbers
Isidro, Helena
;
Raonic, Ivana
- In:
The international journal of accounting : TIJA
47
(
2012
)
4
,
pp. 407-436
Persistent link: https://www.econbiz.de/10009675723
Saved in:
47
Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 363-368
Persistent link: https://www.econbiz.de/10009681293
Saved in:
48
Board monitoring and earnings management pre- and post-IFRS
Marra, Antonio
;
Mazzola, Pietro
;
Prencipe, Annalisa
- In:
The international journal of accounting : TIJA
46
(
2011
)
2
,
pp. 205-230
Persistent link: https://www.econbiz.de/10009161324
Saved in:
49
Can book-tax differences capture earnings management and tax Management? : empirical evidence from China
Tang, Tanya
;
Firth, Michael Anthony
- In:
The international journal of accounting : TIJA
46
(
2011
)
2
,
pp. 175-204
Persistent link: https://www.econbiz.de/10009161325
Saved in:
50
Earnings management in Malaysian IPOs : the East Asian crisis, ownership control, and post-IPO performance
Ahmad-Zaluki, Nurwati A.
;
Campbell, Kevin
;
Goodacre, Alan
- In:
The international journal of accounting : TIJA
46
(
2011
)
2
,
pp. 111-137
Persistent link: https://www.econbiz.de/10009161328
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