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Restatement likelihood and accounting conservatism : evidence from CFO style

Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)

Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting conservatism affects accounting quality. We provide...

Persistent link: https://www.econbiz.de/10012822389

Valuation : the state of the art

Penman, Stephen H. - In: Schmalenbach business review : sbr 17 (2016) 1, pp. 3-23

Persistent link: https://www.econbiz.de/10011634064

Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy

Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566

Persistent link: https://www.econbiz.de/10011665438

Do directors have style? : board interlock and accounting properties

Karim, Khondkar E.; Li, Jiayan; Lin, Karen Jingrong; … - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 3-32

Persistent link: https://www.econbiz.de/10013166705

Prestige projects limited : challenges in transitioning to new accounting policy

Barua, Samir K.; Gujarathi, Mahendra R. - In: Issues in accounting education 37 (2022) 1, pp. 109-123

Persistent link: https://www.econbiz.de/10013201585

Reflections on the 20-year anniversary of worldwide ifrs adoption

Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96

Persistent link: https://www.econbiz.de/10014431285

Asset-backed securities - eine Simulation der bilanziellen Ertragswirkung bei Kreditinstituten

Gerke, Wolfgang; Mager, Ferdinand; Herbst, Gabriele - In: Die Betriebswirtschaft : DBW 62 (2002) 1, pp. 77-93

Persistent link: https://www.econbiz.de/10001642879

Die Anwendung von IAS 40 (investment property) auf Immobilien-Leasingobjekte

Helmschrott, Harald - In: Der Betrieb 54 (2001) 47, pp. 2457-2459

Persistent link: https://www.econbiz.de/10001627328

Konzernrechnungslegung und Wettbewerb

Ballwieser, Wolfgang - In: Die Betriebswirtschaft : DBW 61 (2001) 6, pp. 640-657

Persistent link: https://www.econbiz.de/10001628481

Rechnungslegung und Prüfung am neuen Markt

Ballwieser, Wolfgang - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 53 (2001) 8, pp. 840-853

Persistent link: https://www.econbiz.de/10001628500