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Jahresabschluss
730
Financial statement
694
IFRS
166
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163
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156
Reporting
156
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150
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76
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56
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52
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52
financial reporting quality
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financial reporting
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Heesen, Bernd
16
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14
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14
Gruber, Wolfgang
8
Habib, Ahsan
6
Bhuiyan, Md. Borhan Uddin
5
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5
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5
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4
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4
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4
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4
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4
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3
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3
Al-Hadi, Ahmed
3
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3
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3
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3
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3
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3
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3
Kim, Jeong-bon
3
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3
Kubick, Thomas R.
3
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3
Lessambo, Felix I.
3
Lim, Jee Hae
3
Majeed, Muhammad Ansar
3
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3
No, Won Gyun
3
Preobragenskaya, Galina G.
3
Sicherer, Klaus von
3
Stauber, Jürgen
3
Taylor, Grantley
3
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The accounting review : a publication of the American Accounting Association
20
Der Betrieb
19
Accounting horizons : a quarterly publication of the American Accounting Association
18
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
18
Journal of accounting and public policy
16
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13
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12
Journal of accounting & economics
12
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9
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8
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7
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
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7
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
7
Journal of accounting, auditing & finance : JAAF
7
Journal of emerging technologies in Accounting
7
Review of accounting studies
7
The journal of corporate accounting & finance
7
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Bornhofen Buchführung 2 LÖ
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International journal of economics and finance
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6
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6
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5
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4
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ECONIS (ZBW)
729
USB Cologne (EcoSocSci)
1
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1
Firms' exposure to political risk and financial reporting quality
Timbate, Lukas
;
Asrat, Dereje Ferede
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 110-127
Persistent link: https://www.econbiz.de/10014472202
Saved in:
2
Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica
;
Harahap, Siti Nurwahyuningsih
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
Saved in:
3
The bridge to quality financial reporting : audit committees' mediating role in IFRS implementation for emerging markets
Kateb, Ines
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 250-268
Persistent link: https://www.econbiz.de/10014472317
Saved in:
4
COVID-19-related accounting disclosures in the financial statements : evidence from an emerging economy
Karim, Md. Rezaul
;
Reza, Mohammed Moin Uddin
;
Shetu, …
- In:
Accounting research journal
37
(
2024
)
1
,
pp. 98-114
Persistent link: https://www.econbiz.de/10014491710
Saved in:
5
Ethics in financial reporting methods : the case of Vontsira, Inc.
Jaggi, Jacob
;
Porter, Jason
- In:
Issues in accounting education
39
(
2024
)
1
,
pp. 135-145
Persistent link: https://www.econbiz.de/10014507635
Saved in:
6
Does better CSR disclosure minimise the problem of asymmetric financial reporting? : the role of market supervision
Ho, Kung-Cheng
;
Xu, Xin
;
Shen, Xixi
;
Yu, Jinxin
- In:
Spanish journal of finance & accounting : the official …
53
(
2024
)
1
,
pp. 99-122
Persistent link: https://www.econbiz.de/10014511728
Saved in:
7
Sustainability: business and investment implications
Hulton, Susan C.
-
2024
Persistent link: https://www.econbiz.de/10012643551
Saved in:
8
Do customers' financial restatements affect how auditors respond to their suppliers? : evidence from China
Hu, Sujie
;
Qian, Yuting
;
Hu, Sumin
- In:
Managerial auditing journal
39
(
2024
)
3
,
pp. 294-319
Persistent link: https://www.econbiz.de/10014483095
Saved in:
9
Are abnormal audit fees informative about audit quality? : the moderating role of office resource availability
Krishnan, Gopal
;
Tanyi, Paul
- In:
International journal of auditing : IJA
28
(
2024
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014468775
Saved in:
10
In financial statements we trust : institutional investors' stockholdings after restatements
Cahan, Steven F.
;
Chen, Chen
;
Chen, Li
- In:
The accounting review : a publication of the American …
99
(
2024
)
2
,
pp. 143-168
Persistent link: https://www.econbiz.de/10014496167
Saved in:
11
Comment letters and reporting quality : evidence from financial restatements
Zhang, Qiuyue
;
Tang, Guomei
;
Qin, Xiuting
- In:
Asia-Pacific journal of financial studies
52
(
2023
)
6
,
pp. 924-948
Persistent link: https://www.econbiz.de/10014450770
Saved in:
12
Managerial short-termism and financial statement comparability
Zhang, Zhichao
;
Wang, Fangjun
- In:
Accounting and finance
63
(
2023
)
5
,
pp. 5027-5067
Persistent link: https://www.econbiz.de/10014477218
Saved in:
13
The decision to present comparative financial statements in a mandatory IFRS adoption setting
Sanchez, Francisco
;
Giner Inchausti, Begoña
;
Gill de …
- In:
Baltic journal of management : BJM
18
(
2023
)
3
,
pp. 350-365
Persistent link: https://www.econbiz.de/10014331083
Saved in:
14
The use and determinants of online financial reports in Europe : an empirical investigation of listed firms
Pieper, Hendrik
;
Ottenstein, Philipp
;
Zülch, Henning
- In:
International journal of accounting, auditing and …
19
(
2023
)
3
,
pp. 297-327
Persistent link: https://www.econbiz.de/10014335308
Saved in:
15
The impact of business strategy and annual report readability on financial reporting quality
Arianpoor, Arash
;
Sahoor, Zahra
- In:
Journal of Asia Business Studies
17
(
2023
)
3
,
pp. 598-616
Persistent link: https://www.econbiz.de/10014335437
Saved in:
16
Does differentiated key audit matter in unqualified audit reports indicate increased financial misstatement risk? : evidence from China
Ma, Qianqun
;
Zhou, Jia'nan
;
Wang, Kongwen
;
Wang, Qi
- In:
Asia-Pacific journal of financial studies
52
(
2023
)
4
,
pp. 645-672
Persistent link: https://www.econbiz.de/10014335541
Saved in:
17
Financial statement similarity
Brown, Stephen V.
;
Ma, Guang
;
Tucker, Jennifer Wu
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2577-2615
Persistent link: https://www.econbiz.de/10014443114
Saved in:
18
The formulation of financial statements : a proposal for change
Gamble, George O.
;
Tollerson, Cynthia D.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
4
,
pp. 51-65
Persistent link: https://www.econbiz.de/10014446157
Saved in:
19
No rose without a thorn : corporate teamwork culture and financial statement misconduct
Liu, Chenyong
;
Ryan, David
;
Lin, Guoyu
;
Xu, Chunhao
- In:
Journal of behavioral and experimental finance
37
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014456406
Saved in:
20
Do public account financial statements matter? : evidence from Japanese municipalities
Bessho, Shun-ichiro
;
Hirota, Haruaki
- In:
European journal of political economy
78
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014457381
Saved in:
21
Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
Bilal
;
Komal, Bushra
;
Ezeani, Ernest
;
Usman, Muhammad
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014458946
Saved in:
22
How FinTech improves financial reporting quality? : evidence from earnings management
Wen, Huiyu
;
Fang, Jincheng
;
Gao, Haoyu
- In:
Economic modelling
126
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014462521
Saved in:
23
CFO gender and financial statement comparability
Wang, Fangjun
;
Zhang, Zhichao
;
Ho, Lin Chin Jennifer
; …
- In:
Pacific-Basin finance journal
80
(
2023
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014463337
Saved in:
24
IFRS for SMEs adoption, corporate governance, and quality of financial statements : evidence from Dominican Republic and El Salvador
Sassi, Nesrine
;
Damak Ayadi, Salma
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
5
,
pp. 922-946
Persistent link: https://www.econbiz.de/10014427723
Saved in:
25
All my rowdy friends : the effect of Super Bowl hosting on audit and financial reporting timeliness
Crook, Matthew D.
;
Lambert, Tamara A.
;
Walkup, Brian R.
; …
- In:
Managerial auditing journal
38
(
2023
)
7
,
pp. 1162-1186
Persistent link: https://www.econbiz.de/10014429704
Saved in:
26
Do firms mimic industry leaders' accounting? : evidence from financial statement comparability
De Franco, Gus
;
Hou, Yu
;
Ma, Mark
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 125-148
Persistent link: https://www.econbiz.de/10014390392
Saved in:
27
Financial reporting quality and myopic investments : theory and evidence
Geng, Heng
;
Zhang, Cheng
;
Zhou, Frank S.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 223-251
Persistent link: https://www.econbiz.de/10014390399
Saved in:
28
A measure of financial statement benchmarking
Hoitash, Rani
;
Hoitash, Udi
;
Kurt, Ahmet C.
;
Verdi, …
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 253-281
Persistent link: https://www.econbiz.de/10014390400
Saved in:
29
Internal audit competency and financial reporting quality : evidence from linkedin human capital data
Renschler, Melissa E.
;
Ahn, Jaehan
;
Hoitash, Rani
; …
- In:
Auditing : a journal of practice & theory
42
(
2023
)
3
,
pp. 107-136
Persistent link: https://www.econbiz.de/10014370636
Saved in:
30
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:
31
The relationship between corporate governance and financial reporting transparency
Salehi, Mahdi
;
Ajel, Raed Ammar
;
Zimon, Grzegorz
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
5
,
pp. 1049-1072
Persistent link: https://www.econbiz.de/10014504729
Saved in:
32
Financial statement comparability and accounting fraud
Blanco, Belen
;
Dhole, Sandip
;
Gul, Ferdinand A.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
7/8
,
pp. 1166-1205
Persistent link: https://www.econbiz.de/10014362759
Saved in:
33
Financial reporting quality and wage differentials : evidence from worker-level data
Choi, Jung Ho
;
Gipper, Brandon
;
Malik, Sara
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1109-1158
Persistent link: https://www.econbiz.de/10014364642
Saved in:
34
Can financial technology reduce reporting lags?
Liu, Wu-Po
;
Wu, Shih-Bin
;
Shih, Kung-Hong
;
Chen, Ken Y.
; …
- In:
Review of Pacific Basin financial markets and policies …
26
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014365485
Saved in:
35
The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia
Pajković, Ivana
;
Redmayne, Nives Botica
;
Vašiček, Vesna
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 180-198
Persistent link: https://www.econbiz.de/10014487281
Saved in:
36
What shapes internet financial reporting in Africa? : exploring firm V country factors
Ramdhony, Dineshwar
;
Mooneeapen, Oren
;
Bakerally, Ajmal
- In:
Corporate resilience : risk, sustainability and future …
,
(pp. 151-172)
.
2023
Persistent link: https://www.econbiz.de/10014431246
Saved in:
37
CSR restatements : mischief or mistake?
Bachmann, Rebecca L.
;
Spiropoulos, Helen
- In:
Journal of management accounting research : JMAR
35
(
2023
)
3
,
pp. 21-50
Persistent link: https://www.econbiz.de/10014431571
Saved in:
38
Chief Financial Officer's educational background from reputable universities and financial reporting quality
Harymawan, Iman
;
Minanurohman, Adib
;
Nasih, Mohammad
; …
- In:
Journal of accounting & organizational change : JAOC
19
(
2023
)
4
,
pp. 566-587
Persistent link: https://www.econbiz.de/10014431889
Saved in:
39
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
40
Financial reporting and disclosure practices in China
Lu, Hai
;
Shin, Jee-Eun
;
Zhang, Mingyue
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433569
Saved in:
41
A practical guide to SEC financial reporting and disclosures for successful regulatory crowdfunding
Axelton, Zhuoli
;
Chandna, Vallari
- In:
Business horizons
66
(
2023
)
6
,
pp. 709-719
Persistent link: https://www.econbiz.de/10014433614
Saved in:
42
Financial statement comparability and the usefulness of earnings : some Canadian evidence
Farshadfar, Shadi
;
Samarbakhsh, Laleh
;
Jiang, Yige
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014434929
Saved in:
43
Management earnings forecast and financial statement complexity
Ishinagi, Yoshikazu
;
Shiiba, Atsushi
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-9
Persistent link: https://www.econbiz.de/10014485517
Saved in:
44
Nonprofit accounting conservatism
Altamuro, Jennifer L. M.
;
Harris, Erica E.
- In:
Journal of accounting and public policy
42
(
2023
)
5
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014468466
Saved in:
45
Cultural similarity of non-local independent directors and financial reporting quality
Zeng, Yanni
;
Liu, Mengna
;
Ding, Ashley
;
Xu, Rui
;
Zhang, Hao
- In:
International review of financial analysis
90
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014470379
Saved in:
46
The effects of female executives on financial statement comparability
Yan, Zehao
;
Zhang, Xianfeng
;
Liu, Suyi
- In:
Managerial and decision economics : MDE ; the …
44
(
2023
)
6
,
pp. 3500-3517
Persistent link: https://www.econbiz.de/10014340996
Saved in:
47
The effect of financial reporting quality on institutional ownership
Gopikumar V
;
Nair, Smitha
;
Sisodia, Gyanendra Singh
- In:
Applied economics letters
30
(
2023
)
15
,
pp. 2020-2023
Persistent link: https://www.econbiz.de/10014324858
Saved in:
48
Insights on management commentary in financial reports : the views of users, preparers and auditors
Redmayne, Nives Botica
;
Laswad, Fawzi
;
Ehalaiye, Dimu
; …
- In:
Meditari accountancy research
31
(
2023
)
4
,
pp. 817-840
Persistent link: https://www.econbiz.de/10014362594
Saved in:
49
Professional financial statement users' perceived value of carbon accounting disclosures and decision context
Coram, Paul
;
Potter, Brad
;
Soderstrom, Naomi Siegel
- In:
Meditari accountancy research
31
(
2023
)
4
,
pp. 887-911
Persistent link: https://www.econbiz.de/10014362597
Saved in:
50
Corporate social responsibility and financial reporting quality : evidence from US firms
Chulkov, Dmitriy
;
Wang, Xiaoqiong
- In:
Studies in economics and finance
40
(
2023
)
3
,
pp. 445-466
Persistent link: https://www.econbiz.de/10014252620
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