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Rechnungslegungspolitik in IAS-Abschlüssen und Möglichkeiten ihrer Neutralisierung
Ziesemer, Stefan - 2002
Persistent link: https://www.econbiz.de/10001693761
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The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.; Rennekamp, Kristina; Rupar, Kathy; … - In: Journal of accounting research 60 (2022) 5, pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
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A penny here, a penny there : a case of managing non-gaap earnings at PPG industries
Gujarathi, Mahendra; Kohlbeck, Mark - In: Issues in accounting education 38 (2023) 4, pp. 187-198
Persistent link: https://www.econbiz.de/10014431461
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IFRS 9 and earnings management in Eurozone banking : the moderating effect of gender diversity
Proença, Catarina Alexandra Neves; Augusto, Mário Gomes; … - In: Accounting and finance 64 (2024) 3, pp. 3137-3155
Persistent link: https://www.econbiz.de/10015164649
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Other comprehensive income reporting and earnings management : evidence from China
Wang, Yan; He, Zhuqian; Shan, Yuan George; Liu, Xiaoying - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 389-410
Persistent link: https://www.econbiz.de/10013161633
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Determinanten und Auswirkungen des bilanzpolitischen Verhaltens von Unternehmen : drei empirische Studien
Engelberger, Raphael - 2010
Persistent link: https://www.econbiz.de/10003927060
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Bilanzpolitik und ihre Sanktionierung : analytische und empirische Studien
Vegt, Marcel de - 2010
Persistent link: https://www.econbiz.de/10003981682
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The relationships between IFRS, earnings losses threshold and earnings management
Kao, Hui-sung - In: Journal of Chinese economic and business studies 12 (2014) 1, pp. 81-98
Persistent link: https://www.econbiz.de/10010251094
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Window dressing in reported earnings : a comparison of high-tech and low-tech companies
Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264
Persistent link: https://www.econbiz.de/10010403188