Search Results - subject_exact:"Bilanzpolitik"

Earnings management in the context of earnings quality, corporate governance and corporate social responsibility

2019

Persistent link: https://ebtypo.dmz1.zbw/10012038714

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...

Persistent link: https://ebtypo.dmz1.zbw/10011942778

Fiscal implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011778977

Fiscal Implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011789087

Bilanzpolitisches Verhalten bei der Umstellung der Rechnungslegung von HGB auf IFRS : eine empirische Untersuchung deutscher Unternehmen

Detert, Karsten - 2018

Mit der Verabschiedung der IAS-Verordnung im Jahr 2002 wurden kapitalmarktorientierte Mutterunternehmen mit Sitz innerhalb der EU dazu verpflichtet, ihren Konzernabschluss spätestens zum Ende des Geschäftsjahres 2005 bzw. 2007 nach den internationalen Rechnungslegungsvorschriften der IFRS...

Persistent link: https://ebtypo.dmz1.zbw/10011929203

Essays on earnings management : evidence from examining the misreporting motives

Cao, Wenjiao - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011913709

Ökonomische Analysen ausgewählter Fragestellungen zu Finanzierung, Abschlussprüfung und Insolvenz

Frieden, Matthias Heinrich Edmund - 2018

Persistent link: https://ebtypo.dmz1.zbw/10012016393

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

Persistent link: https://ebtypo.dmz1.zbw/10011725159

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

Persistent link: https://ebtypo.dmz1.zbw/10011667815

Employee downsizing and accounting choices

Fujiyama, Keishi; Kuroki, Makoto - 2017 - Revised April 25, 2017

Persistent link: https://ebtypo.dmz1.zbw/10011668250

Central bank balance sheet policies and spillovers to emerging markets

Kumar, Manmohan S.; Wang, Haobin - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011705338

Die Aktivierung von Entwicklungskosten im handelsrechtlichen Jahresabschluss – eine theoretische und empirische Analyse nicht kapitalmarktorientierter Unternehmen im Rahmen der ers...

Wencki, Simone - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011646767

IFRS goodwill impairment test : audit approach, earnings management, and capital market perception

Albersmann, Benjamin T. - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011701743

My tags:

Goodwill, Impairment

Employee downsizing and accounting choices

Fujiyama, Keishi; Kuroki, Makoto - 2017 - Revised September 20, 2017

Persistent link: https://ebtypo.dmz1.zbw/10011740874

F&E, Earnings Management und Zielpreise : zur Relevanz aktivierter Entwicklungskosten für die Zielpreisexakheit

Janke, Gerrit - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011779997

Fiscal implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011803745

Employee downsizing and accounting choices

Fujiyama, Keishi; Kuroki, Makoto - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011637180

Are IPOs "overpriced"? : strategic interactions between the entrepreneur and the underwriter

Miwa, Kazunori; Taguchi, Satoshi; Yamamoto, Tatsushi - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011640737

Accounting und Unternehmensstrategie

Thiel, Martin (interviewee) - In: WPg : Kompetenz schafft Vertrauen 72 (2019) 8, pp. 475-476

Persistent link: https://ebtypo.dmz1.zbw/10011995897

Ergebnisgestaltung durch Risikovorsorge? : eine Analyse europäischer Banken

Terbrack, Matthias; Lehrbass, Frank - In: WPg : Kompetenz schafft Vertrauen 72 (2019) 14, pp. 791-796

Persistent link: https://ebtypo.dmz1.zbw/10012038816

The influence of corporate governance mechanisms on the behavior of financial analysts of us firms : an empirical analysis

Bouteska, Ahmed - In: International corporate governance and regulation, (pp. 131-172). 2019

Persistent link: https://ebtypo.dmz1.zbw/10011933508

Earnings management to round EPS up a cent : an examination of company size in the post-SOX era

Jordan, Charles E.; Clark, Stanley J.; Simmons, Valerie C. - In: Journal of business and economic perspectives 46 (2019) 1, pp. 10-29

Persistent link: https://ebtypo.dmz1.zbw/10012098221

Capital structure, earnings management, and risk of financial distress : a comparative analysis of family and non-family firms

Gottardo, Pietro; Moisello, Anna Maria - 2019

Persistent link: https://ebtypo.dmz1.zbw/10011916339

Aufsichtsrechtlich motivierte Bilanzpolitik : Wirkungsanalyse materieller Bilanzpolitik im IFRS-Abschluss hinsichtlich der Mindestkapitalanforderungen der CRR

Krauß, Felix - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012054667

New perspectives of profit smoothing : empirical evidence from China

Magni, Domitilla - 2019

1. Theory of Profit -- 2. Profit Impact in Business Vision -- 3. Smoothing and Earnings Management Policies -- 4. Toward a Definition of Profit Smoothing -- 5. Why China? -- 6. Empirical Analysis of Profit Smoothing.-7. Management Behavior and Profit Smoothing: Implications of the Study.

Persistent link: https://ebtypo.dmz1.zbw/10012034771

Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised April 4, 2016

Persistent link: https://ebtypo.dmz1.zbw/10011480296

The impact of Japanese regulatory changes on accrual-based and real earnings management

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011480347

Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised July 30, 2016

Persistent link: https://ebtypo.dmz1.zbw/10011543819

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...

Persistent link: https://ebtypo.dmz1.zbw/10011524010

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

Persistent link: https://ebtypo.dmz1.zbw/10011561008

Earnings management before bankruptcy : a review of the literature

Dutzi, Andreas; Rausch, Bastian - In: Journal of accounting and auditing : research & … (2016), pp. 1-21

Persistent link: https://ebtypo.dmz1.zbw/10011595034

Interdependencies within the financial information environment : three essays on firms' earnings management activities and their consequences

Bierey, Christian Martin - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011596720

Corporate governance quality and earnings management : evidence from Jordan

Abbadi, Sinan S.; Hijazi, Qutaiba F.; Al-Rahahleh, Ayat S. - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011599038

The earnings management motivation : accrual accounting vs. cash accounting

Goel, Sandeep - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011599067

Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016 - Revised October 19, 2016

Persistent link: https://ebtypo.dmz1.zbw/10011612576

Does enforcement change earnings management behavior? : Evidence from the EU after mandatory IFRS adoption

Ebner, Germar; Hottmann, Johannes; Teuteberg, Torben; … - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011518820

Corporate deleveraging

DeAngelo, Harry; Gonçalves, Andrei S.; Stulz, René M. - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011574925

The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations

Capkun, Vedran; Collins, Daniel W.; Jeanjean, Thomas - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011623952

Economic uncertainty and earnings management

Stein, Luke C. D.; Wang, Charles C. Y. - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011644112

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,...

Persistent link: https://ebtypo.dmz1.zbw/10011657581