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~accessRights:"restricted"
~person:"Christensen, Theodore E."
~person:"Lévy, Dominique"
~person:"Thomas, Wayne B."
~subject:"Business cycle"
~subject:"Profit"
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Search: subject_exact:"Bilanzgewinn"
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Business cycle
Profit
Gewinn
12
Accounting policy
10
Bilanzpolitik
10
earnings management
4
Accounting standards
3
Accrual
3
Ankündigungseffekt
3
Announcement effect
3
Bilanzierungsgrundsätze
3
Corporate disclosure
3
Earnings announcement
3
Estimation
3
Führungskräfte
3
Gewinnprognose
3
Managers
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Rückstellung
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Schätzung
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Unternehmenspublizität
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Accruals and deferrals
2
Auskunftspflicht
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Börsenkurs
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Capital income
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Corporate Governance
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Corporate governance
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Disclosure regulation
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Executive compensation
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Forecast
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Kapitaleinkommen
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Leistungsentgelt
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Managervergütung
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Non-GAAP earnings
2
Performance pay
2
Prognose
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Rechnungsabgrenzung
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Share price
2
income smoothing
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non-GAAP earnings
2
real earnings management
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12
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Christensen, Theodore E.
Lévy, Dominique
Thomas, Wayne B.
Lobo, Gerald J.
7
Ball, Ray
6
Bansal, Manish
6
Kim, Sangwan
6
Ozili, Peterson K.
6
Tsang, Albert
6
Yohn, Teri Lombardi
6
Ajit, D.
5
Antràs, Pol
5
Chung, Chune Young
5
Fort, Teresa C.
5
Huang, Wei
5
Iatridis, George
5
Kim, Robert
5
Kusi, Baah Aye
5
Landsman, Wayne R.
5
Mishra, Chandra Sekhar
5
Mostafa, Wael
5
Narayan, Paresh Kumar
5
Rezaee, Zabihollah
5
Sadka, Gil
5
Schroeder, Joseph H.
5
So, Eric
5
Yu, Ming-miin
5
Abeysekera, Indra
4
Abu Afifa, Malik
4
Barth, Mary E.
4
Chan, Kam C.
4
Chen, Tao
4
Chiu, Peng-Chia
4
Donker, Han
4
Drake, Michael S.
4
Gerakos, Joseph
4
He, Wen
4
Hope, Ole-Kristian
4
Ibrahim, Salma
4
Jackson, Andrew B.
4
Keskek, Sami
4
Kim, Yongtae
4
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Management science : journal of the Institute for Operations Research and the Management Sciences
3
Journal of business finance & accounting : JBFA
2
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Journal of accounting & economics
1
Journal of accounting, auditing & finance
1
Journal of accounting, auditing & finance : JAAF
1
Journal of management accounting research : JMAR
1
Review of accounting studies
1
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ECONIS (ZBW)
12
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1
A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
1
,
pp. 406-450
Persistent link: https://www.econbiz.de/10014289052
Saved in:
2
CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
Saved in:
3
Comparing non-GAAP EPS in earnings announcements and proxy statements
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Management science : journal of the Institute for …
68
(
2022
)
2
,
pp. 1353-1377
Persistent link: https://www.econbiz.de/10012887601
Saved in:
4
Can short sellers constrain aggressive non-GAAP reporting?
Bhattacharya, Nilabhra
;
Christensen, Theodore E.
;
Liao, …
- In:
Review of accounting studies
27
(
2022
)
2
,
pp. 391-440
Persistent link: https://www.econbiz.de/10013273514
Saved in:
5
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
6
A test of income smoothing using pseudo fiscal years
Black, Dirk E.
;
Pierce, Spencer R.
;
Thomas, Wayne B.
- In:
Management science : journal of the Institute for …
68
(
2022
)
7
,
pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
Saved in:
7
The genesis of voluntary disclosure : an analysis of firms' first earnings guidance
Allee, Kristian D.
;
Christensen, Theodore E.
;
Graden, …
- In:
Management science : journal of the Institute for …
67
(
2021
)
3
,
pp. 1914-1938
Persistent link: https://www.econbiz.de/10012506069
Saved in:
8
Managerial equity holdings and income smoothing incentives
Shu, Sydney Qing
;
Thomas, Wayne B.
- In:
Journal of management accounting research : JMAR
31
(
2019
)
1
,
pp. 195-218
Persistent link: https://www.econbiz.de/10012106878
Saved in:
9
Analysts' GAAP earnings forecasts and their implications for accounting research
Bradshaw, Mark
;
Christensen, Theodore E.
;
Gee, Kurt H.
; …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 46-66
Persistent link: https://www.econbiz.de/10011904756
Saved in:
10
The relation between earnings management and non-GAAP reporting
Black, Ervin L.
;
Christensen, Theodore E.
;
Joo, T. Taylor
; …
- In:
Contemporary accounting research : a journal of the …
34
(
2017
)
2
,
pp. 750-782
Persistent link: https://www.econbiz.de/10011739245
Saved in:
1
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