//--> //--> //--> //-->
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
~type_genre:"Aufsatz im Buch"
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:"Creative accounting"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Accounting policy
259
Bilanzpolitik
259
Deutschland
67
Germany
67
IFRS
36
Corporate Governance
33
Corporate governance
33
Theorie
29
Theory
29
Accounting fraud
24
Bilanzdelikt
24
USA
23
United States
23
Accounting law
22
Bilanzrecht
22
Accounting
19
Financial statement
19
Jahresabschluss
19
Rechnungswesen
19
Gewinn
14
Profit
14
Financial audit
13
Wirtschaftsprüfung
13
Accounting standards
12
Bilanzierungsgrundsätze
12
Welt
12
World
12
Aktiengesellschaft
11
Listed company
11
Consolidated financial statements
10
Führungskräfte
10
Indonesia
10
Indonesien
10
Konzernabschluss
10
Managers
10
Bank
9
Bilanzanalyse
9
EU countries
9
EU-Staaten
9
Financial statement analysis
9
more ...
less ...
Online availability
All
Undetermined
43
Free
5
Type of publication
All
Article
260
Type of publication (narrower categories)
All
Aufsatz im Buch
Article in journal
4,152
Aufsatz in Zeitschrift
4,152
Graue Literatur
305
Non-commercial literature
305
Working Paper
262
Book section
260
Arbeitspapier
256
Hochschulschrift
198
Thesis
147
Collection of articles of several authors
47
Sammelwerk
47
Lehrbuch
41
Case study
36
Conference paper
36
Fallstudie
36
Konferenzbeitrag
36
Textbook
36
Collection of articles written by one author
32
Sammlung
32
Bibliografie enthalten
15
Bibliography included
15
Aufsatzsammlung
11
Guidebook
11
Ratgeber
11
Konferenzschrift
9
Reprint
8
Conference proceedings
7
Article
6
Fallstudiensammlung
4
Mehrbändiges Werk
4
Multi-volume publication
4
Bibliografie
3
Aufgabensammlung
2
Bibliography
2
Einführung
2
Forschungsbericht
2
Handbook
2
Handbuch
2
Amtsdruckschrift
1
more ...
less ...
Language
All
English
159
German
101
Author
All
Freidank, Carl-Christian
10
Jones, Michael
8
Küting, Karlheinz
4
López Iturriaga, Felix J.
4
Georgiou, Nadine
3
Hensel, Tim Dominik
3
Suda, Kazuyuki
3
Alonso, Pablo de
2
Azofra Palenzuela, Valentín
2
Baldauf, Thomas
2
Bethmann, Nicola
2
Coenenberg, Adolf Gerhard
2
Fink, Christian
2
Fischer, Kathrin
2
Hayn, Sven
2
Hold-Paetsch, Christiane
2
Krawitz, Norbert
2
Lachnit, Laurenz
2
Lenz, Hansrudi
2
Madaleno, Mara
2
Melis, Andrea
2
Noori, Martina
2
Ozili, Peterson K.
2
Palupi, Agustin
2
Pastor-Llorca, María J.
2
Pfuhl, Joerg M.
2
Poveda Fuentes, Francisco
2
Reibis, Christian
2
Riepe, Jan
2
Scheffler, Eberhard
2
Seelbach, Horst
2
Setiany, Erna
2
Shuto, Akinobu
2
Siregar, Sylvia Veronica
2
Steckel, Rudolf
2
Trockel, Jan
2
Utami, Wiwik
2
Vieira, Elisabete F. Simões
2
Watts, Ross L.
2
Zarowin, Paul
2
more ...
less ...
Published in...
All
Creative accounting, fraud and international accounting scandals
20
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
17
International financial reporting standards and new directions in earnings management
8
Comparative research on earnings management, corporate governance, and economic value
7
Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht
6
Bilanzreform und Bilanzdelikte
5
Public sector accountants and quantum leap : how far we can survive in Industrial Revolution 4.0? : proceedings of the 1st International Conference on Public Sector Accounting (ICOPSA 2019), October 29-30, 2019, Jakarta, Indonesia
5
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
4
Corporate governance and financial reporting
4
Earnings management : global perspectives, performance and future research
4
Standardization of financial reporting and accounting in Latin American countries
4
The Routledge companion to financial accounting theory
4
Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG)
3
Essays on earnings management incentives
3
International perspectives on accounting and corporate behavior
3
The determinants of earnings properties : three empirical essays
3
Accounting theory ; Vol. 1
2
Advanced issues in the economics of emerging markets
2
Betriebswirtschaftslehre und betriebliche Praxis : Festschrift für Horst Seelbach zum 65. Geburtstag
2
Essays in empirical banking
2
Finanz-Controlling : strategische und operative Steuerung der Liquidität ; [die wichtigsten Instrumente, Prozesse und Kennzahlen ; integrierte Ergebnis-, Bilanz- und Liquiditätsplanung ; effektives Working Capital Management ; Financial Supply Chain Management in der Praxis ; inklusive Online-Version Haufe Controlling Office]
2
Focus on finance and accounting research
2
Initial public offerings : an international perspective
2
M & A for value creation in Japan
2
Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
2
Rechnungslegung, Prüfung und Unternehmensbewertung : Festschrift zum 65. Geburtstag von Professor Dr. Dr. h.c. Wolfgang Ballwieser
2
Rechnungslegung, Steuerung und Überwachung von Unternehmen : aktuelle Entwicklungen, Krisenbewältigungen und Reformbestrebungen
2
Research handbook on financial accounting
2
The Oxford handbook of strategy implementation
2
Transparency and governance in a global world
2
Unternehmenssteuerung im Umbruch : internationale Reformen in Reporting und Corporate Governance ; [...10. Hamburger Auditing and Control Conference 2012 ...]
2
2006 Business & Economics Society International Conference ; Vol. 1
1
25 Jahre Unternehmertum : Festschrift für Giorgio Behr
1
Accounting in Latin America
1
Accounting theory ; Vol. 2
1
Accounting, organizations, and institutions : essays in honour of Anthony Hopwood
1
Advances in applied economics, business and development
1
Allgemeine Betriebswirtschaftslehre
1
Applied economics, business and development
1
Bank funding, financial instruments and decision-making in the banking industry
1
more ...
less ...
Source
All
ECONIS (ZBW)
260
Showing
1
-
50
of
260
Sort
Relevance
Date (newest first)
Date (oldest first)
1
The impact of earnings management and the economic cycle on stress test results
Labatut Serer, Gregorio
;
Bustos-Contell, Elisabeth
; …
- In:
Research handbook on financial accounting
,
(pp. 45-61)
.
2024
Persistent link: https://www.econbiz.de/10014474901
Saved in:
2
Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables
Lloret-Millán, Pilar
;
Arimany-Serrat, Núria
;
Amat …
- In:
Research handbook on financial accounting
,
(pp. 87-104)
.
2024
Persistent link: https://www.econbiz.de/10014475265
Saved in:
3
Real earnings management in family firms in Indonesia
Safitri, Reny Damayanti
;
Risfandy, Tastaftiyan
;
Futri, …
- In:
Macroeconomic risk and growth in the Southeast Asian …
,
(pp. 35-46)
.
2024
Persistent link: https://www.econbiz.de/10014457601
Saved in:
4
The impact of board diversity on the accounting conservatism of listed French companies : gender diversity, age, education level, nationality diversity, and accounting conservatism
Slimani, Boussairi
;
Ben Saâda, Moufida
;
Halaoua, Sameh
- In:
Smart strategies and societal solutions for sustainable …
,
(pp. 132-153)
.
2024
Persistent link: https://www.econbiz.de/10014465649
Saved in:
5
The effect of eXtensible business reporting language (XBRL) adoption on earnings management : empirical evidence from an emerging country
Frista
;
Utama, Sidharta
;
Siregar, Sylvia Veronica
- In:
Contemporary issues in financial economics : evidence …
,
(pp. 97-115)
.
2023
Persistent link: https://www.econbiz.de/10014391884
Saved in:
6
Earnings management for sustainability : the surplus income model of sustainable development
Ozili, Peterson K.
- In:
Smart analytics, artificial intelligence and …
,
(pp. 145-158)
.
2023
Persistent link: https://www.econbiz.de/10014321018
Saved in:
7
Effect of related party transaction and political connection on real earnings management : study on manufacturing companies listed in Indonesia stock exchange
Palupi, Agustin
;
Aurelia, Lusia Tania
- In:
Quantitative analysis of social and financial market …
,
(pp. 1-15)
.
2022
Persistent link: https://www.econbiz.de/10013477837
Saved in:
8
Bank income smoothing during the COVID-19 pandemic : evidence from UK banks
Ozili, Peterson K.
- In:
The New digital era : other emerging risks and opportunities
,
(pp. 127-139)
.
2022
Persistent link: https://www.econbiz.de/10013445600
Saved in:
9
International financial reporting standards and earnings quality : the case of listed firms in Saudi Arabia
Chehade, Sarah
- In:
Regulation of Finance and Accounting : 21st and 22nd …
,
(pp. 273-288)
.
2022
Persistent link: https://www.econbiz.de/10013449102
Saved in:
10
Relationship between income smoothing and earnings announcement
Palupi, Agustin
-
2022
Persistent link: https://www.econbiz.de/10013197523
Saved in:
11
Abuse of creative accounting in practical application
Šupuković, Vedran
;
Jakupović, Sanel
; …
- In:
New Approaches to CSR, Sustainability and …
,
(pp. 187-219)
.
2022
Persistent link: https://www.econbiz.de/10013442013
Saved in:
12
Big bath accounting and CEO turnover : the interplaybetween optimal contracts and career concerns
Hensel, Tim Dominik
;
Schöndube, Jens Robert
- In:
Essays on earnings management incentives
,
(pp. 1-52)
.
2019
Persistent link: https://www.econbiz.de/10012109667
Saved in:
13
Earnings management, disclosure of R&D expenses and long-terminnovation incentives : a game-theoretic analysis of real earningsmanagement and classification shifting
Hensel, Tim Dominik
;
Bethmann, Nicola
- In:
Essays on earnings management incentives
,
(pp. 1-38)
.
2019
Persistent link: https://www.econbiz.de/10012109668
Saved in:
14
Earnings management during family firm succession : an analytical perspective of the influence of socioemotional wealth
Hensel, Tim Dominik
;
Bethmann, Nicola
;
Neubert, Max-Frederik
- In:
Essays on earnings management incentives
,
(pp. 1-40)
.
2019
Persistent link: https://www.econbiz.de/10012109669
Saved in:
15
An examination of earnings management that is beneficial to incumbent shareholders
Cao, Wenjiao
;
Jia, Yuping
;
Zeng, Yachang
- In:
Essays on earnings management : evidence from examining …
,
(pp. 61-108)
.
2018
Persistent link: https://www.econbiz.de/10011915501
Saved in:
16
CEO tenure period and earnings management in the banking industry in Indonesia
Khasandy, Myria Rafiz
;
Adhariani, Desi
- In:
Competition and cooperation in economics and business : …
,
(pp. 121-127)
.
2018
Persistent link: https://www.econbiz.de/10011949697
Saved in:
17
The CSR performance and earning management practice on the market value of conventional banks in Indonesia
Hatane, Saarce Elsye
;
Pranoto, Amadea Nathania
; …
- In:
Global challenges and strategic disruptors in Asian …
,
(pp. 196-213)
.
2021
Persistent link: https://www.econbiz.de/10012305343
Saved in:
18
Research on earnings management : bibliometric analysis
Vieira, Elisabete F. Simões
;
Madaleno, Mara
;
Azevedo, …
- In:
Comparative research on earnings management, corporate …
,
(pp. 1-26)
.
2021
Persistent link: https://www.econbiz.de/10012543296
Saved in:
19
Institutional investors' representativeness and earnings management : evidence from a high ownership concentration context
Fera, Pietro
;
Moscariello, Nicola
;
Pizzo, Michele
; …
- In:
Comparative research on earnings management, corporate …
,
(pp. 27-45)
.
2021
Persistent link: https://www.econbiz.de/10012543300
Saved in:
20
Owner managers, family business, and earnings management preceding management buyouts
Tutuncu, Lokman
- In:
Comparative research on earnings management, corporate …
,
(pp. 46-65)
.
2021
Persistent link: https://www.econbiz.de/10012543301
Saved in:
21
Earnings management and stock liquidity : evidence from Turkey
Özkaya, Hakan
- In:
Comparative research on earnings management, corporate …
,
(pp. 66-84)
.
2021
Persistent link: https://www.econbiz.de/10012543303
Saved in:
22
Free cash flow and earnings management : the moderating role of leverage
Alves, Sandra
- In:
Comparative research on earnings management, corporate …
,
(pp. 85-103)
.
2021
Persistent link: https://www.econbiz.de/10012543304
Saved in:
23
Bi-level programming for earning management in imprecise and random environments
Singh, V. P.
- In:
Comparative research on earnings management, corporate …
,
(pp. 104-124)
.
2021
Persistent link: https://www.econbiz.de/10012543313
Saved in:
24
How different corporate governance and Corporate Social Responsibility impact earnings management : Eastern and Western European countries
Callao, Susana
;
Jarne, José Ignacio
;
Wroblewski, David
- In:
Comparative research on earnings management, corporate …
,
(pp. 189-213)
.
2021
Persistent link: https://www.econbiz.de/10012543327
Saved in:
25
Accounting-based earnings manipulation : manipulation methods, techniques related to determining manipulation and literature review
Çetinoğlu, Tansel
-
2021
Persistent link: https://www.econbiz.de/10013254102
Saved in:
26
The role of surplus free cash flow in income-increasing earnings management: the effectiveness of the board of commissioners and the audit committee as a moderating variable
Hanindika, Adimas Rakhmanto
;
Violita, Evony Silvino
- In:
Contemporary research in accounting : an Indonesian context
,
(pp. 271-286)
.
2020
Persistent link: https://www.econbiz.de/10012170637
Saved in:
27
The effect of top management team expertise on corporate's accrual and real earnings management
Priscilla, Michelle
;
Siregar, Sylvia Veronica
- In:
Advanced issues in the economics of emerging markets
,
(pp. 79-101)
.
2020
Persistent link: https://www.econbiz.de/10012630857
Saved in:
28
Association between earnings management and earnings quality : comparative study between insider and outsider economics clusters
Purwaningsih, Anna
;
Kusuma, Indra Wijaya
- In:
Advanced issues in the economics of emerging markets
,
(pp. 103-113)
.
2020
Persistent link: https://www.econbiz.de/10012630858
Saved in:
29
The impact of corporate governance on earnings management of Portuguese listed firms
Lisboa, Inês Margarida
;
Costa, Alexandra
- In:
Governance and sustainability : international perspectives
,
(pp. 81-99)
.
2020
Persistent link: https://www.econbiz.de/10012270760
Saved in:
30
The effect of diversity on boards of directors and earnings management with audit committee as the moderator
Widitya, Hanif Ramadhan
;
Diyanty, Vera
- In:
Emerging issues in economics of development, business …
,
(pp. 277-295)
.
2020
Persistent link: https://www.econbiz.de/10012419504
Saved in:
31
The effect of audit quality and self-assessment corporate governance mechanism on banking earning management in Indonesia
Wong, Heri Sukendar
;
Jehezkiel Siwi, Ian Allen
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 7-11)
.
2020
Persistent link: https://www.econbiz.de/10012305418
Saved in:
32
Corporate governance and earnings quality of ASEAN nonfinancial industries
Mawaddati, R.
;
Setiany, Erna
;
Arifin, Z.
;
Utami, Wiwik
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 75-78)
.
2020
Persistent link: https://www.econbiz.de/10012305457
Saved in:
33
The good corporate governance mechanism and earnings management : evidence from Indonesian and Malaysian manufacturing companies
Wahyudi, W.
;
Setiany, Erna
;
Utami, Wiwik
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 89-94)
.
2020
Persistent link: https://www.econbiz.de/10012305470
Saved in:
34
Corporate earnings management post-implementation of thin capitalization rule in Indonesia
Purwanti, Dyah
;
Saputra, Akbar
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 245-249)
.
2020
Persistent link: https://www.econbiz.de/10012305652
Saved in:
35
Effect of abnormal audit fees on company loyalty, with public accounting office sizes and audit opinions as moderating variables
Syahbana, Syahri
;
Amarullah, Fitriany
- In:
Research on firm financial performance and consumer behavior
,
(pp. 177-191)
.
2020
Persistent link: https://www.econbiz.de/10012501732
Saved in:
36
The impact of changes in accounting standards on financial statement : a case study of a state-owned company
Asqolani
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 339-343)
.
2020
Persistent link: https://www.econbiz.de/10012306567
Saved in:
37
Earnings management and fraud : a theoretical background and discussion
Ibrahim, Salma
;
Tahir, Muhammad
;
N'Guessan, Kevin
- In:
Handbook of research on accounting and financial studies
,
(pp. 343-364)
.
2020
Persistent link: https://www.econbiz.de/10012244044
Saved in:
38
Earnings management and stock market reaction
Cerqueira, Antonio
;
Pereira, Cláudia
- In:
International financial reporting standards and new …
,
(pp. 32-52)
.
2019
Persistent link: https://www.econbiz.de/10012022468
Saved in:
39
An overall perspective of income smoothing as a strategy of earnings management
Mendes, Cláudia Araújo
;
Rodrigues, Lúcia Lima
; …
- In:
International financial reporting standards and new …
,
(pp. 53-76)
.
2019
Persistent link: https://www.econbiz.de/10012022475
Saved in:
40
Earnings management and mergers and acquisitions : empirical evidence from Italian-listed companies
Casciello, Raffaela
;
Caldarelli, Adele
;
Maffei, Marco
- In:
International financial reporting standards and new …
,
(pp. 77-100)
.
2019
Persistent link: https://www.econbiz.de/10012022479
Saved in:
41
Earnings management in SMEs : evidence from Portugal and Spain
Sousa, Andreia
;
Góis, Cristina Gonçalves
;
Viseu, Clara
- In:
International financial reporting standards and new …
,
(pp. 101-126)
.
2019
Persistent link: https://www.econbiz.de/10012022480
Saved in:
42
Earnings management and corporate governance in family firms : evidence from a small market
Vieira, Elisabete F. Simões
;
Madaleno, Mara
- In:
International financial reporting standards and new …
,
(pp. 127-153)
.
2019
Persistent link: https://www.econbiz.de/10012022482
Saved in:
43
Earnings management and audit in private firms : the effect of financial recuperation
Paiva, Inna Sousa
;
Dias, Paulo Varela
- In:
International financial reporting standards and new …
,
(pp. 154-178)
.
2019
Persistent link: https://www.econbiz.de/10012022483
Saved in:
44
Convergence of accounting standards to international standards and earnings management in Brazilian companies
Mulatinho, Caio Eduardo Silva
;
Pereira, Dimmitre Morant …
- In:
International financial reporting standards and new …
,
(pp. 256-273)
.
2019
Persistent link: https://www.econbiz.de/10012022504
Saved in:
45
Developments in earnings management practices in the IFRS perspective : an application in a public company
Carikci, Oguzhan
;
Ozturk, Mahmut Sami
- In:
International financial reporting standards and new …
,
(pp. 274-288)
.
2019
Persistent link: https://www.econbiz.de/10012022506
Saved in:
46
Wie die Bereitschaft zur Bilanzschönung durch Charakteristika von Bilanzierungsverantwortlichen beeinflusst wird
Bergner, Sabine
;
Muskari, Victoria
- In:
Behavioral finance
,
(pp. 23-40)
.
2019
Persistent link: https://www.econbiz.de/10012125247
Saved in:
47
The influence of corporate governance mechanisms on the behavior of financial analysts of us firms : an empirical analysis
Bouteska, Ahmed
- In:
International corporate governance and regulation
,
(pp. 131-172)
.
2019
Persistent link: https://www.econbiz.de/10011933508
Saved in:
48
The predictive ability of S&P’s core earnings: an in-sample out-of-sample estimation approach
Thielemann, Felix
- In:
Essays on the usefulness of non-GAAP earnings
,
(pp. 102-117)
.
2019
Persistent link: https://www.econbiz.de/10012193483
Saved in:
49
The corporate decision in Indonesia : a result of corporate governance requirements, earning management and audit reports
Suryanto, Tulus
;
Grima, Simon
- In:
Governance and regulations : contemporary issues
,
(pp. 183-206)
.
2018
Persistent link: https://www.econbiz.de/10011942374
Saved in:
50
Earnings management and institutional ownership in Turkey
Aybars, Aslı
;
Ataünal, Levent
- In:
Perspectives, trends, and applications in corporate …
,
(pp. 252-272)
.
2018
Persistent link: https://www.econbiz.de/10011877019
Saved in:
1
2
3
4
5
6
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->