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  • Search: subject_exact:"Bilanzpolitik"
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Year of publication
Subjects
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Bilanzpolitik 2,441 Accounting policy 2,188 USA 398 United States 387 Deutschland 373 Germany 329 IFRS 313 Earnings management 263 Corporate Governance 244 Corporate governance 239 Jahresabschluss 199 earnings management 185 Rückstellung 183 Accrual 178 Rechnungswesen 178 Accounting 168 Financial statement 155 Bilanzierungsgrundsätze 149 Accounting standards 145 Wirtschaftsprüfung 132 Financial audit 130 Bilanzrecht 125 Theorie 121 Theory 117 Führungskräfte 111 Managers 108 Accounting law 106 Bilanzanalyse 105 China 88 Financial statement analysis 78 Welt 77 Bilanzierung 75 World 75 Corporate disclosure 73 Unternehmenspublizität 73 Aktiengesellschaft 72 Balancing accounts 71 Konzernabschluss 69 Gewinn 68 Profit 67
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Online availability
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Free 220 Undetermined 21
Type of publication
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Article 1,754 Book / Working Paper 681 Journal 6
Type of publication (narrower categories)
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Article in journal 1,569 Aufsatz in Zeitschriften 1,569 Graue Literatur 214 Non-commercial literature 214 Hochschulschrift 183 Article in book 182 Aufsatz im Buch 182 Working Paper 182 Arbeitspapier 168 Thesis 162 Dissertation 159 Dissertation u.a. Prüfungsschriften 58 Lehrbuch 42 Case study 37 Fallstudie 37 Collection of articles of several authors 34 Sammelwerk 34 Collection of articles written by one author 21 Sammlung 21 Bibliographie enthalten 17 Bibliography included 17 Commentary 17 Kommentar 17 Kongress 10 Congress report 9 Kongressschrift 9 Reprint 7 Mehrbändiges Werk 6 Multi-volume publication 6 Article 3 Bibliographie 3 Fallstudiensammlung 3 Forschungsbericht 3 Aufgabensammlung 2 Company information 2 Einführung 2 Firmeninformation 2 Handbook 2 Handbuch 2 Konferenzschrift 2
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Language
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English 1,807 German 611 Undetermined 17 French 6 Polish 5 Spanish 4 Italian 1 Russian 1
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Persons
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Freidank, Carl-Christian 22 Küting, Karlheinz 18 Zülch, Henning 18 Zwirner, Christian 17 Künkele, Kai Peter 14 Wöhe, Günter 13 Müller, Stefan 12 Petersen, Karl 12 Shuto, Akinobu 11 Enomoto, Masahiro 10 Habib, Ahsan 10 Hilke, Wolfgang 10 Kirsch, Hanno 10 Hasan, Iftekhar 9 Jones, Michael 9 Kim, Jeong-bon 9 Sun, Jerry 9 Walker, Martin 9 Yamaguchi, Tomoyasu 9 Jeanjean, Thomas 8 Kaserer, Christoph 8 Strong, Norman 8 Campa, Domenico 7 Iatridis, George 7 Khurana, Inder K. 7 Liu, Guoping 7 Peemöller, Volker H. 7 Pfleger, Günter 7 Ronen, Joshua 7 Sun, Bo 7 Taylor, Daniel J. 7 Armstrong, Christopher S. 6 Boecker, Corinna 6 Collins, Daniel W. 6 Daske, Holger 6 Gavious, Ilanit 6 Guan, Liming 6 Henselmann, Klaus 6 Houqe, Muhammad Nurul 6 Lin, Fengyi 6
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Institutions
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Asian Development Bank 5 Springer Fachmedien Wiesbaden GmbH 3 Manchester Business School 2 Peter Lang GmbH 2 Universitat Pompeu Fabra / Departament d'Economia i Empresa 2 Universität Duisburg-Essen 2 Amsterdam Center for Corporate Finance 1 Bank for International Settlements / Monetary and Economic Dept 1 Books on Demand GmbH <Norderstedt> 1 Centre for Economic Reform and Transformation 1 Deutscher Taschenbuch-Verlag <München> 1 Deutsches Institut für Corporate Finance 1 Dr. Hans-Markus Callsen-Bracker <Firma> 1 Erich-Schmidt-Verlag <Berlin> 1 Eurasia Business and Economics Society / Conference <14., 2014, Barcelona> 1 European Association of University Teachers of Banking and Finance 1 Friedrich-Schiller-Universität Jena / Wirtschaftswissenschaftliche Fakultät 1 Hamburger Revisions-Tagung <3, 2004, Hamburg> 1 Hamburger Revisions-Tagung <4, 2005, Hamburg> 1 Haufe-Lexware GmbH & Co. KG 1 Hochschule für Wirtschaft <Luzern> / Institut für Finanzdienstleistungen Zug 1 Institut für Bankwirtschaft und Bankrecht an der Universität zu Köln / Abteilung Bankwirtschaft 1 Institute of Chartered Accountants in England and Wales 1 Instituto Valenciano de Investigaciones Económicas 1 International Association for the Study of Insurance Economics 1 International Conference on Insurance Accountancy <2003, London> 1 KPMG Holding <Zürich> 1 Lehrstuhl für Rechnungswesen und Controlling <Erlangen> 1 Leibniz Universität Hannover 1 LexisNexis Verlag GmbH 1 Ludwig-Maximilians-Universität München 1 Melbourne Institute of Applied Economic and Social Research 1 Münsteraner Top-Management-Seminar <3, 1992, Münster (Westf)> 1 NWB Verlag GmbH & Co. KG 1 Shaker Verlag GmbH 1 The Wharton Financial Institutions Center 1 Treuarbeit-Aktiengesellschaft <Frankfurt, Main> 1 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 1 Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen 1 Universität <Frankfurt, Main> / Fachbereich Wirtschaftswissenschaften 1
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Published in...
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Review of accounting studies 64 Journal of accounting & economics 60 Journal of accounting and public policy 47 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 40 The international journal of accounting : TIJA 36 Journal of business finance & accounting : JBFA 31 Auditing : a journal of practice & theory 29 The accounting review : a journal of the American Accounting Association 29 Journal of accounting research 28 Review of quantitative finance and accounting 28 Advances in accounting : a research annual 27 The journal of applied business research 27 European accounting review 25 Managerial auditing journal 22 Journal of business ethics : JOBE 21 KoR : internationale und kapitalmarktorientierte Rechnungslegung : IFRS 21 Creative accounting, fraud and international accounting scandals 20 Journal of accounting, auditing & finance 20 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 19 Asia-Pacific journal of accounting & economics : APJAE 19 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 18 Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht 17 Journal of international accounting auditing & taxation 16 Research in accounting regulation 16 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 15 IRZ : Zeitschrift für internationale Rechnungslegung 14 International review of financial analysis 14 The review of financial studies 14 International journal of accounting, auditing and performance evaluation : IJAAPE 13 Journal of accounting in emerging economies : JAEE 13 Journal of banking & finance 13 Review of Pacific Basin financial markets and policies 13 The journal of corporate finance : contracting, governance and organization 13 Schriftenreihe internationale Rechnungslegung 12 Working paper 12 Working papers 12 Abacus : a journal of accounting, finance and business studies 11 Accounting horizons : a quarterly publication of the American Accounting Association 11 Australasian accounting business and finance journal : AABF 11 Der Betrieb 11
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Sources
All
ECONIS (ZBW) 2,279 USB Cologne (EcoSocSci) 127 EconStor 20 USB Cologne (business full texts) 7 BASE 3 OLC EcoSci 3 RePEc 2
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Showing 1 - 50 of 2,441
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
The paper surveys the recent literature on the fiscal implications of central bank balance sheets, with a special focus on political economy issues. It then presents the results of simulations that describe the effects of different scenarios for the Federal Reserve's longer-run balance sheet on...
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Fiscal Implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
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Employee downsizing and accounting choices
Fujiyama, Keishi; Kuroki, Makoto - 2017
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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
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Employee downsizing and accounting choices
Fujiyama, Keishi; Kuroki, Makoto - 2017 - Revised April 25, 2017
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IFRS goodwill impairment test : audit approach, earnings management, and capital market perception
Albersmann, Benjamin T. - 2017
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Central bank balance sheet policies and spillovers to emerging markets
Kumar, Manmohan S.; Wang, Haobin - 2017
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Are IPOs "overpriced"? : strategic interactions between the entrepreneur and the underwriter
Miwa, Kazunori; Taguchi, Satoshi; Yamamoto, Tatsushi - 2017
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Die Aktivierung von Entwicklungskosten im handelsrechtlichen Jahresabschluss – eine theoretische und empirische Analyse nicht kapitalmarktorientierter Unternehmen im Rahmen der ers...
Wencki, Simone - 2017
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Why do we examine calendar anomalies only in financial markets? Month effect evidence from the Greek banking industry
Evangelos, Vasileiou - In: Operational research : an international journal 17 (2017) 1, pp. 99-114
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Employee downsizing and accounting choices
Fujiyama, Keishi; Kuroki, Makoto - 2017 - Revised September 20, 2017
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F&E, Earnings Management und Zielpreise : zur Relevanz aktivierter Entwicklungskosten für die Zielpreisexakheit
Janke, Gerrit - 2017
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2017
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Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised April 4, 2016
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The impact of Japanese regulatory changes on accrual-based and real earnings management
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016
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Earnings management in South Korea : using tax expenses
Ji, Hyunmi - In: Global business and finance review 21 (2016) 1, pp. 24-32
We expect that tax expenses will provide a last opportunity to meet an earnings target, and involve the complexity and discretion necessary for information asymmetry to persist. Hence, tax expenses are powerful settings to examine earnings management among a wide range of firms. Considering this...
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Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised July 30, 2016
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Corporate deleveraging
DeAngelo, Harry; Gonçalves, Andrei S.; Stulz, René M. - 2016
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Does enforcement change earnings management behavior? : Evidence from the EU after mandatory IFRS adoption
Ebner, Germar; Hottmann, Johannes; Teuteberg, Torben; … - 2016
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The effects of IFRS adoption on observed earnings smoothing properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran; Collins, Daniel W. - 2016
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The influence of the non-financial features on the earnings management process : the case of the BSE listed companies
Carp, Mihai; Georgescu, Iuliana Eugenia - In: Journal of Eastern Europe research in business & … 2016 (2016), pp. 1-15
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The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran; Collins, Daniel W.; Jeanjean, Thomas - 2016
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Earnings management before bankruptcy : a review of the literature
Dutzi, Andreas; Rausch, Bastian - In: Journal of accounting and auditing : research & … (2016), pp. 1-21
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Interdependencies within the financial information environment : three essays on firms' earnings management activities and their consequences
Bierey, Christian Martin - 2016
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Corporate governance quality and earnings management : evidence from Jordan
Abbadi, Sinan S.; Hijazi, Qutaiba F.; Al-Rahahleh, Ayat S. - In: Australasian accounting business and finance journal : AABF 10 (2016) 2, pp. 55-75
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The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep - In: Australasian accounting business and finance journal : AABF 10 (2016) 3, pp. 48-66
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Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised October 19, 2016
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Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle - 2016
Joint audits, Verteilung der Prüfungshandlungen, Prüfungsqualität, Prüfungskosten, cosmetic earnings management (CEM), ökonomische Regulierung, interne Qualitätskontrolle, Wirtschaftsprüfungsgesellschaft als Partnerschaft, Kosten- und Honorarverteilungsregelung, Bilanzpolitik,...
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Economic uncertainty and earnings management
Stein, Luke C. D.; Wang, Charles C. Y. - 2016
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Introduction to earnings management
El Diri, Malek - 2018
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Financial crises and earnings management behavior : arguments and evidence against causality
Franceschetti, Bruno Maria - 2018
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Can sustainability be budget for? : evidence from Iran
Jalali, Farzaneh; Gal, Graham - In: Sustainability and social responsibility : regulation …, (pp. 159-178). 2018
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The earnings game in family firms : Ann-Kristin Achleitner
Harms, Joachim Helmut - 2015
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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86
Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...
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The roles of institutional investors and insiders in earnings management around initial public offering firms in Taiwan
Hsu, Ming-Feng; Wen, Shiow-ying - In: International journal of economics and financial issues … 5 (2015) 2, pp. 340-353
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Creative accounting and financial reporting : model development and empirical testing
Tassadaq, Fizza; Malik, Qaisar Ali - In: International journal of economics and financial issues … 5 (2015) 2, pp. 544-551
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A country specific approach to IFRS accounting policy choice in the European, Australian and Turkish context
Akdogan, Nalan; Ozturk, Can - In: Emerging Markets Journal : EMAJ 5 (2015) 1, pp. 60-81
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Voluntary vs. mandatory management earnings forecasts in IPOs
Gounopoulos, Dimitrios; Kraft, Arthur; Skinner, Frank S. - 2015
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Creative accounting and electoral motives : evidence from OECD countries
Reischmann, Markus - 2015
Using an unbalanced panel of 27 OECD countries over the period 1970-2011, I examine whether electoral motives influenced creative accounting. Governments engage in "below-the-line" operations, such as transactions in financial assets, that do not show up in the deficit figures but give rise to...
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A proposed framework to reduce asymmetric information in equity offerings
Gavious, Ilanit - In: The Economists' voice 12 (2015) 1, pp. 31-36
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Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2015
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External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
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Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2015 - 2. rev. ed.
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A reexamination of changes in accounting policy : evidence from Japan
Enomoto, Masahiro - 2015
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
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Three accounting research essays in a historical setting
Günther, Jens - 2015
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
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Accounting choices of controllers : an insight into controller deliberations
Groot, Therèse de - 2015
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Regulations, institutions and income smoothing by managing technical reserves : international evidence from the insurance industry
Gaganis, Chrysovalantis; Hasan, Iftekhar; Pasiouras, Fotios - 2015
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Evidence for the existence of downward real earnings management
Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - 2015
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