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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Journal of business ethics : JOBE"
~subject:"China"
~subject:"Corporate Governance"
~subject:"Rückstellung"
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Search: subject_exact:"Accounting policy"
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China
Corporate Governance
Rückstellung
Accounting policy
60
Bilanzpolitik
60
Earnings management
26
Corporate governance
18
Accounting
11
Gewinn
11
Profit
11
Rechnungswesen
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Discretionary accruals
10
Financial audit
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Ethik
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United States
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Accounting ethics
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IFRS
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Prinzipal-Agent-Theorie
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Service quality
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Welt
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31
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Du, Xingqiang
4
Jian, Wei
2
Lai, Shaojuan
2
Al Farooque, Omar
1
Andersen, Margaret L.
1
Banerjee, Shantanu
1
Campbell, Joanna Tochman
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Chang, Yingying
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Chen, Jengfang
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Chih, Hsiang-Lin
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Choi, Jong-seo
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Christodoulou, Demetris
1
Du, Yingjie
1
Duan, Tinghua
1
Ewert, Peter
1
Foo, Yee Boon
1
García-Meca, Emma
1
García-Sánchez, Isabel María
1
Giner, Begoña
1
Gomez-Mejia, Luis R.
1
González, Jesus Sáenz
1
Gul, Ferdinand A.
1
Guthrie, Katherine
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He, Weijia
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Huang, Henry He
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Konstantinidi, Theodosia
1
Kraft, Arthur
1
Kwak, Young-min
1
Kwon, Illoong
1
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Abacus : a journal of accounting, finance and business studies
Journal of business ethics : JOBE
Review of quantitative finance and accounting
38
Cogent business & management
37
International review of financial analysis
31
Journal of business finance & accounting : JBFA
29
The accounting review : a publication of the American Accounting Association
29
Finance research letters
26
Journal of accounting & economics
24
Review of accounting studies
24
Advances in accounting : a research annual
23
Journal of accounting and public policy
23
The international journal of accounting : TIJA
23
The journal of applied business research
23
Corporate ownership & control : international scientific journal
20
International journal of accounting, auditing and performance evaluation : IJAAPE
20
International review of economics & finance : IREF
20
Managerial auditing journal
19
Journal of international accounting auditing & taxation
18
Journal of accounting in emerging economies : JAEE
17
The journal of corporate finance : contracting, governance and organization
17
Investment management and financial innovations
16
Journal of accounting, auditing & finance
16
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
15
International journal of accounting and information management
15
Research in international business and finance
15
China journal of accounting research : CJAR
14
International journal of disclosure and governance
14
International journal of economics and financial issues : IJEFI
14
Journal of contemporary accounting & economics
14
Journal of financial reporting & accounting : JFRA
14
Journal of management & governance
14
The journal of corporate accounting & finance
14
Asian review of accounting
13
Auditing : a journal of practice & theory
13
Emerging markets, finance and trade : EMFT
13
Cogent economics & finance
12
Pacific-Basin finance journal
12
Review of accounting & finance
12
Accounting research journal
11
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ECONIS (ZBW)
31
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1
Using available-for-sale securities to smooth earnings : evidence from China
Lu, Ruichang
;
He, Weijia
;
Zhang, Xiaojun
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 163-196
Persistent link: https://www.econbiz.de/10014307283
Saved in:
2
Financial reports and social capital
Jha, Anand
- In:
Journal of business ethics : JOBE
155
(
2019
)
2
,
pp. 567-596
Persistent link: https://www.econbiz.de/10011998624
Saved in:
3
Does CEO-auditor dialect sharing impair pre-IPO audit quality? : evidence from China
Du, Xingqiang
- In:
Journal of business ethics : JOBE
156
(
2019
)
3
,
pp. 699-735
Persistent link: https://www.econbiz.de/10012029452
Saved in:
4
Do board secretaries influence management earnings forecasts?
Xing, Lu
;
Duan, Tinghua
;
Hou, Wenxuan
- In:
Journal of business ethics : JOBE
154
(
2019
)
2
,
pp. 537-574
Persistent link: https://www.econbiz.de/10011989078
Saved in:
5
Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia
Lai, Karen M. Y.
;
Sasmita, Andriyawan
;
Gul, Ferdinand A.
; …
- In:
Journal of business ethics : JOBE
150
(
2018
)
4
,
pp. 1187-1198
Persistent link: https://www.econbiz.de/10011878109
Saved in:
6
Do auditors applaud corporate environmental performance? : evidence China
Du, Xingqiang
;
Jian, Wei
;
Zeng, Quan
;
Chang, Yingying
- In:
Journal of business ethics : JOBE
151
(
2018
)
4
,
pp. 1049-1080
Persistent link: https://www.econbiz.de/10011911052
Saved in:
7
Modelling receivables and deferred revenues to detect revenue management
Zha Giedt, Jenny
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 181-209
Persistent link: https://www.econbiz.de/10011965514
Saved in:
8
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
9
Research design issues in studies using discretionary accruals
McNichols, Maureen
;
Stubben, Stephen R.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
Saved in:
10
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
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