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isPartOf:"Journal of accounting & economics"
~isPartOf:"International review of economics & finance : IREF"
~subject:"Accrual"
~subject:"Disclosure regulation"
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Search: subject_exact:"Rechnungslegungspolitik"
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Accrual
Disclosure regulation
Accounting policy
120
Bilanzpolitik
120
Earnings management
36
Gewinn
31
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31
Corporate Governance
22
Corporate governance
22
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14
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Accruals and deferrals
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Watts, Ross L.
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Li, Feng
2
Ali, Searat
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Billings, Mary Brooke
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Bloomfield, Robert
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Chang, Chu-Hsuan
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Cheng, Qiang
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1
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Core, John E.
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Ecker, Frank
1
Faccio, Mara
1
Francis, Jennifer
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Guay, Wayne R.
1
Heater, John C.
1
Hribar, Paul
1
Jaiswall, Manju
1
Jiang, Xu
1
Kim, Maria H.
1
Kothari, S. P.
1
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Lewellen, Jonathan
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Lin, Hsiou-Wei William
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Meng, Li
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Mughal, Azhar
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Olsson, Per
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1
Resutek, Robert J.
1
Schipper, Katherine
1
Small, R. Christopher
1
Su, Taoyong
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Journal of accounting & economics
International review of economics & finance : IREF
Review of accounting studies
20
The accounting review : a publication of the American Accounting Association
18
Journal of business finance & accounting : JBFA
16
Review of quantitative finance and accounting
14
Advances in accounting : a research annual
13
Cogent business & management
12
Journal of accounting research
11
The journal of applied business research
11
Auditing : a journal of practice & theory
9
International journal of accounting and information management
9
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International review of financial analysis
9
The international journal of accounting : TIJA
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Finance research letters
7
Investment management and financial innovations
7
Journal of accounting, auditing & finance
7
Journal of contemporary accounting & economics
7
Managerial auditing journal
7
The journal of corporate accounting & finance
7
Abacus : a journal of accounting, finance and business studies
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
Journal of financial reporting & accounting : JFRA
6
Pacific-Basin finance journal
6
Asian review of accounting
5
Global business review
5
International journal of managerial and financial accounting
5
Journal of accounting and public policy
5
Journal of accounting in emerging economies : JAEE
5
Journal of accounting, auditing & finance : JAAF
5
Accounting and finance
4
Applied economics
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Asia-Pacific journal of accounting & economics : APJAE
4
Australian journal of management
4
Cogent economics & finance
4
International Journal of Financial Studies : open access journal
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ECONIS (ZBW)
24
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1
Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh
;
Kim, Maria H.
;
Ali, Searat
- In:
International review of economics & finance : IREF
89
(
2024
)
1
,
pp. 775-801
Persistent link: https://www.econbiz.de/10014446525
Saved in:
2
Corporate earnings management strategy under environmental regulation : evidence from China
Zhang, Jintao
;
Su, Taoyong
;
Meng, Li
- In:
International review of economics & finance : IREF
90
(
2024
),
pp. 154-166
Persistent link: https://www.econbiz.de/10014446894
Saved in:
3
Economic policy uncertainty and incentive to smooth earnings
Chauhan, Yogesh Singh
;
Jaiswall, Manju
- In:
International review of economics & finance : IREF
85
(
2023
),
pp. 93-106
Persistent link: https://www.econbiz.de/10014424051
Saved in:
4
Earnings management at target firms and the acquirers' performance
Mughal, Azhar
;
Tao, Qizhi
;
Sun, Yicheng
;
Xiang, Xueman
- In:
International review of economics & finance : IREF
72
(
2021
),
pp. 384-404
Persistent link: https://www.econbiz.de/10012671980
Saved in:
5
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
6
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
7
Does there prevail momentum in earnings management for seasoned equity offering firms?
Chang, Chu-Hsuan
;
Lin, Hsiou-Wei William
- In:
International review of economics & finance : IREF
55
(
2018
),
pp. 111-129
Persistent link: https://www.econbiz.de/10012033456
Saved in:
8
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
9
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
10
Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke
;
Cedergren, Matthew C.
- In:
Journal of accounting & economics
59
(
2015
)
2/3
,
pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
Saved in:
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