//--> //--> //-->
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:"European accounting review"
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:"Jahresabschlusspolitik"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Accounting policy
40
Bilanzpolitik
40
Accounting
8
Rechnungswesen
8
Spain
7
Spanien
7
USA
7
United States
7
IFRS
6
Großbritannien
5
United Kingdom
5
Deutschland
4
Empirical method
4
Empirische Methode
4
Financial audit
4
Germany
4
Wirtschaftsprüfung
4
Accrual
3
Conservatism
3
Familienunternehmen
3
Family business
3
Forschungskosten
3
Führungskräfte
3
Konservatismus
3
Managers
3
Research expenditure
3
Rückstellung
3
Accounting standards
2
Asymmetric information
2
Asymmetrische Information
2
Australia
2
Australien
2
Bank
2
Belgien
2
Belgium
2
Bilanzierungsgrundsätze
2
Corporate Governance
2
Corporate disclosure
2
Corporate governance
2
Credit risk
2
more ...
less ...
Online availability
All
Undetermined
18
Type of publication
All
Article
38
Book / Working Paper
2
Type of publication (narrower categories)
All
Article in journal
40
Aufsatz in Zeitschrift
40
Collection of articles of several authors
2
Sammelwerk
2
Language
All
English
40
Author
All
Abad, Devid
1
Achleitner, Ann-Kristin
1
Al-Hadi, Ahmed
1
Alegría, Santiago Sánchez
1
Andries, Kathleen
1
Arnedo Ajona, Laura
1
Bar-Yosef, Sasson
1
Batta, George
1
Bergner, Sören
1
Bigus, Jochen
1
Bona-Sánchez, Carolina
1
Cameran, Mara
1
Cano-Rodríguez, Manuel
1
Capkun, Vedran
1
Chen, Shimin
1
Chen, Tsung-kang
1
Choi, Bobae
1
Christensen, Peter Ove
1
Ciftci, Mustafa
1
Collins, Daniel W.
1
Cools, Martine
1
Cruz, Cristina
1
Curto, José Dias
1
Cutillas-Gomariz, M. Fuensanta
1
Dallo, Fermín Lizarraga
1
Dinh, Tami
1
Dong, Minyue
1
Frimor, Hans
1
García Lara, Juan Manuel
1
García Osma, Beatriz
1
Garg, Mukesh
1
Georgiou, Nadine
1
Gomez-Mejia, Luis R.
1
Günther, Nina
1
Gürtürk, Anil
1
Hahn, Rüdiger
1
Hasan, Mostafa Monzur
1
Heckemeyer, Jost H.
1
Heese, Jonas
1
Hilary, Gilles
1
more ...
less ...
Published in...
All
European accounting review
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
66
The international journal of accounting : TIJA
66
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
International review of financial analysis
51
Cogent business & management
50
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
Journal of accounting research
46
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
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
Abacus : a journal of accounting, finance and business studies
25
Journal of banking & finance
25
more ...
less ...
Source
All
ECONIS (ZBW)
40
Showing
1
-
40
of
40
Sort
Relevance
Date (newest first)
Date (oldest first)
1
The effects of IFRS adoption on observed earnings smoothness properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran
;
Collins, Daniel W.
- In:
European accounting review
27
(
2018
)
5
,
pp. 797-815
Persistent link: https://www.econbiz.de/10011977299
Saved in:
2
The effect of internal control certification regulatory changes on real and accrual-based earnings management
Garg, Mukesh
- In:
European accounting review
27
(
2018
)
5
,
pp. 817-844
Persistent link: https://www.econbiz.de/10011977302
Saved in:
3
The role of overbilling in hospitals’ earnings management decisions
Heese, Jonas
- In:
European accounting review
27
(
2018
)
5
,
pp. 875-900
Persistent link: https://www.econbiz.de/10011977311
Saved in:
4
Real earnings management and information asymmetry in the equity market
Abad, Devid
;
Cutillas-Gomariz, M. Fuensanta
; …
- In:
European accounting review
27
(
2018
)
2
,
pp. 209-235
Persistent link: https://www.econbiz.de/10011883338
Saved in:
5
CEO retirement, corporate governance and conditional accounting conservatism
Chen, Shimin
;
Ni, Serene
;
Zhang, Feida
- In:
European accounting review
27
(
2018
)
3
,
pp. 437-465
Persistent link: https://www.econbiz.de/10011883416
Saved in:
6
Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue
;
Zhang, Xiao-Jun
- In:
European accounting review
27
(
2018
)
3
,
pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
Saved in:
7
How do financial constraints relate to financial reporting quality? : evidence from seasoned equity offerings
Kurt, Ahmet C.
- In:
European accounting review
27
(
2018
)
3
,
pp. 527-557
Persistent link: https://www.econbiz.de/10011883426
Saved in:
8
Integrated reporting and assurance of sustainability information : an experimental study on professional investors' information processing
Reimsbach, Daniel
;
Hahn, Rüdiger
;
Gürtürk, Anil
- In:
European accounting review
27
(
2018
)
3
,
pp. 559-581
Persistent link: https://www.econbiz.de/10011883440
Saved in:
9
Martial status and earnings management
Hilary, Gilles
;
Huang, Sterling
;
Xu, Yanping
- In:
European accounting review
26
(
2017
)
1
,
pp. 153-158
Persistent link: https://www.econbiz.de/10011703365
Saved in:
10
Interactive reporting bias surrounding CEO turnover
Yu, Chia-Feng
- In:
European accounting review
26
(
2017
)
2
,
pp. 239-282
Persistent link: https://www.econbiz.de/10011704123
Saved in:
11
Special issue: tax research
Jacob, Martin
(
ed.
);
Sansing, Richard C.
(
ed.
)
-
2017
Persistent link: https://www.econbiz.de/10011814463
Saved in:
12
Does a firm's life cycle explain its propensity to engage in corporate tax avoidance?
Hasan, Mostafa Monzur
;
Al-Hadi, Ahmed
;
Taylor, Grantley
; …
- In:
European accounting review
26
(
2017
)
3
,
pp. 469-501
Persistent link: https://www.econbiz.de/10011814489
Saved in:
13
To shift or not to shift? : intertemporal income shifting as a response to the risk capital allowance introduction in Belgium
Andries, Kathleen
;
Cools, Martine
;
Van Uytbergen, Steve
- In:
European accounting review
26
(
2017
)
3
,
pp. 531-559
Persistent link: https://www.econbiz.de/10011814494
Saved in:
14
Simplified tax accounting and the choice of legal form
Bergner, Sören
;
Heckemeyer, Jost H.
- In:
European accounting review
26
(
2017
)
3
,
pp. 581-601
Persistent link: https://www.econbiz.de/10011814504
Saved in:
15
The effect of CEO stock-based compensation on the pricing of future earnings
Choi, Bobae
;
Kim, Jae B.
- In:
European accounting review
26
(
2017
)
4
,
pp. 651-679
Persistent link: https://www.econbiz.de/10011814519
Saved in:
16
Capitalizing research & development : signaling or earnings management?
Dinh, Tami
;
Kang, Helen
;
Schultze, Wolfgang
- In:
European accounting review
25
(
2016
)
2
,
pp. 373-401
Persistent link: https://www.econbiz.de/10011585186
Saved in:
17
Mandatory audit firm rotation and audit quality
Cameran, Mara
;
Prencipe, Annalisa
;
Trombetta, Marco
- In:
European accounting review
25
(
2016
)
1
,
pp. 35-58
Persistent link: https://www.econbiz.de/10011568825
Saved in:
18
Legal form and earnings properties
Bigus, Jochen
;
Georgiou, Nadine
;
Schorn, Philipp
- In:
European accounting review
25
(
2016
)
3
,
pp. 515-548
Persistent link: https://www.econbiz.de/10011598111
Saved in:
19
Real earnings management uncertainty and corporate credit risk
Chen, Tsung-kang
;
Tseng, Yijie
;
Hsieh, Yu-ting
- In:
European accounting review
24
(
2015
)
3
,
pp. 413-440
Persistent link: https://www.econbiz.de/10011409637
Saved in:
20
Does book-tax conformity deter opportunistic book and tax reporting? : an international analysis
Tang, Tanya Y. H.
- In:
European accounting review
24
(
2015
)
3
,
pp. 441-469
Persistent link: https://www.econbiz.de/10011409745
Saved in:
21
The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena
;
Marques, Ana
- In:
European accounting review
24
(
2015
)
1
,
pp. 95-128
Persistent link: https://www.econbiz.de/10011302901
Saved in:
22
CEO pay contracts and IFRS reconciliations
Voulgaris, Georgios
;
Stathopoulos, Konstantinos
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011302902
Saved in:
23
Information consequences of accounting conservatism
García Lara, Juan Manuel
;
García Osma, Beatriz
; …
- In:
European accounting review
23
(
2014
)
2
,
pp. 173-198
Persistent link: https://www.econbiz.de/10011505816
Saved in:
24
Special issue: Accounting and reporting in family firms
Bar-Yosef, Sasson
(
contributor
)
-
2014
Persistent link: https://www.econbiz.de/10010421455
Saved in:
25
Real earnings management and accrual-based earnings management in family firms
Achleitner, Ann-Kristin
;
Günther, Nina
;
Kaserer, Christoph
- In:
European accounting review
23
(
2014
)
3
,
pp. 431-461
Persistent link: https://www.econbiz.de/10010421462
Saved in:
26
Financial reporting and the protection of socioemotional wealth in family-controled firms
Gomez-Mejia, Luis R.
;
Cruz, Cristina
;
Imperatore, Claudia
- In:
European accounting review
23
(
2014
)
3
,
pp. 387-402
Persistent link: https://www.econbiz.de/10010421470
Saved in:
27
An improved test for earnings management using kernel density estimation
Lahr, Henry
- In:
European accounting review
23
(
2014
)
4
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010467169
Saved in:
28
Political connections and accounting quality under high expropriation risk
Batta, George
;
Sucre Heredia, Ricardo
;
Weidenmier, Marc D.
- In:
European accounting review
23
(
2014
)
4
,
pp. 485-517
Persistent link: https://www.econbiz.de/10010467172
Saved in:
29
Write-off and profitability in private firms : disentangling the impact of tax-minimisation incentives
Kosi, Urska
;
Valentincic, Aljosa
- In:
European accounting review
22
(
2013
)
1
,
pp. 117-150
Persistent link: https://www.econbiz.de/10009745097
Saved in:
30
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove
;
Frimor, Hans
;
Şabac, Florin
- In:
European accounting review
22
(
2013
)
2
,
pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Saved in:
31
IFRS policy changes and the continuation of national patterns of IFRS practice
Kvaal, Erlend
;
Nobes, Christopher
- In:
European accounting review
21
(
2012
)
2
,
pp. 343-371
Persistent link: https://www.econbiz.de/10009568083
Saved in:
32
Ultimate ownership and earnings conservatism
Bona-Sánchez, Carolina
;
Pérez-Alemán, Jerónimo
; …
- In:
European accounting review
20
(
2011
)
1
,
pp. 57-80
Persistent link: https://www.econbiz.de/10009155834
Saved in:
33
Accounting choice and earnings quality : the case of software development
Ciftci, Mustafa
- In:
European accounting review
19
(
2010
)
3
,
pp. 429-459
Persistent link: https://www.econbiz.de/10008695456
Saved in:
34
Determinants of the accounting choice between alternative reporting methods for interests in jointly controlled entities
Lourenço, Isabel Costa
;
Curto, José Dias
- In:
European accounting review
19
(
2010
)
4
,
pp. 739-773
Persistent link: https://www.econbiz.de/10008759241
Saved in:
35
Big auditors, private firms and accounting conservatism : Spanish evidence
Cano-Rodríguez, Manuel
- In:
European accounting review
19
(
2010
)
1
,
pp. 131-159
Persistent link: https://www.econbiz.de/10009156109
Saved in:
36
R&D expenditure and earnings targets
Osma, Beatriz García
;
Young, Steven
- In:
European accounting review
18
(
2009
)
1
,
pp. 7-32
Persistent link: https://www.econbiz.de/10003849062
Saved in:
37
Accounting and the truth of earnings reports : philosophical considerations
Macintosh, Norman B.
- In:
European accounting review
18
(
2009
)
1
,
pp. 141-175
Persistent link: https://www.econbiz.de/10003849075
Saved in:
38
Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura
;
Dallo, Fermín Lizarraga
; …
- In:
European accounting review
17
(
2008
)
4
,
pp. 641-666
Persistent link: https://www.econbiz.de/10003793587
Saved in:
39
Earnings and capital management in alternative loan loss provision regulatory regimes
Pérez, Daniel
;
Salas-Fumás, Vicente
;
Saurina, Jesús
- In:
European accounting review
17
(
2008
)
3
,
pp. 423-445
Persistent link: https://www.econbiz.de/10003771954
Saved in:
40
Earnings management and audit quality in Europe : evidence from the private client segment market
Van Tendeloo, Brenda
;
Vanstraelen, Ann
- In:
European accounting review
17
(
2008
)
3
,
pp. 447-469
Persistent link: https://www.econbiz.de/10003771955
Saved in:
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->