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isPartOf:"Asia-Pacific journal of accounting & economics : APJAE"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"IFRS"
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Search: subject_exact:"Bilanzoptimierung"
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Badertscher, Brad A.
1
Beatty, Anne
1
Burks, Jeffrey J.
1
Cang, Yongtao
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Capkun, Vedran
1
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1
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Asia-Pacific journal of accounting & economics : APJAE
Journal of accounting and public policy
The accounting review : a publication of the American Accounting Association
The international journal of accounting : TIJA
21
Journal of international accounting auditing & taxation
13
Advances in accounting : a research annual
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Der Betrieb
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Research in accounting regulation
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Arbeitspapier / HHL, Leipzig Graduate School of Management
6
Emerging markets review
6
European accounting review
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IRZ : Zeitschrift für internationale Rechnungslegung
6
International review of financial analysis
6
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6
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Journal of accounting & economics
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Review of quantitative finance and accounting
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Lehr- und Handbücher der Betriebswirtschaftslehre
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Springer eBook Collection
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SpringerLink / Bücher
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Abacus : a journal of accounting, finance and business studies
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ECONIS (ZBW)
17
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
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2
The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.
;
Li, Yijun
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
Saved in:
3
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
4
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
Saved in:
5
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
6
The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran
;
Collins, Daniel W.
;
Jeanjean, Thomas
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 352-394
Persistent link: https://www.econbiz.de/10011549315
Saved in:
7
Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi
;
Yang, Holly I.
- In:
The accounting review : a publication of the American …
91
(
2016
)
3
,
pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
Saved in:
8
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Saved in:
9
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Saved in:
10
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
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