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~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Afro-Asian Journal of Finance and Accounting : AAJFA"
~isPartOf:"European accounting review"
~isPartOf:"Journal of international accounting auditing & taxation"
~subject:"Earnings management"
~subject:"Rückstellung"
~subject:"Wirtschaftsprüfung"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Bibliografie enthalten"
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Search: subject:"Bilanzpolitik"
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Earnings management
Rückstellung
Wirtschaftsprüfung
Accounting policy
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Bilanzpolitik
149
Gewinn
26
IFRS
26
Profit
26
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earnings management
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Chen, Ester
3
Gavious, Ilanit
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Afro-Asian Journal of Finance and Accounting : AAJFA
European accounting review
Journal of international accounting auditing & taxation
Review of accounting studies
50
Review of quantitative finance and accounting
50
Finance research letters
35
Advances in accounting : a research annual
33
Journal of accounting & economics
33
International review of financial analysis
32
Auditing : a journal of practice & theory
31
The journal of corporate finance : contracting, governance and organization
30
Managerial auditing journal
28
Journal of accounting and public policy
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The accounting review : a publication of the American Accounting Association
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Research in international business and finance
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Journal of accounting in emerging economies : JAEE
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Journal of business ethics : JOBE
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International journal of accounting and information management
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International review of economics & finance : IREF
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Asian review of accounting
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Cogent business & management
18
Journal of business finance & accounting : JBFA
18
Review of accounting & finance
18
International journal of disclosure and governance
17
Journal of contemporary accounting & economics
17
Journal of banking & finance
16
The international journal of accounting : TIJA
16
Journal of management & governance
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China journal of accounting research : CJAR
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Journal of financial reporting & accounting : JFRA
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Pacific-Basin finance journal
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The journal of applied business research
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Abacus : a journal of accounting, finance and business studies
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Emerging markets review
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Journal of applied accounting research
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Asian journal of accounting research
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Australasian accounting business and finance journal : AABF
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International journal of accounting, auditing and performance evaluation : IJAAPE
12
Investment management and financial innovations
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The British accounting review : the journal of the British Accounting Association
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Accounting horizons : a quarterly publication of the American Accounting Association
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1
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
2
Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta
;
Chatterjee, Chanchal
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
5
,
pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Saved in:
3
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
4
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
5
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
6
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Pais, Cláudio
;
Dias, Cláudia Afecto
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013210019
Saved in:
7
The effect of audit committee on audit opinion through earnings management as mediation variable
Juniarti
;
Fany
;
Devie
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
12
(
2022
)
6
,
pp. 790-803
Persistent link: https://www.econbiz.de/10014230074
Saved in:
8
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen
;
Hemmings, Danial
;
Jaafar, Aziz
;
Jackson, …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
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9
An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C.
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
Saved in:
10
The moderating effect of audit quality on the relationship between information asymmetry and earnings management : evidence from Jordan
Makhlouf, Mohammed Hassan
;
Soda, Mohammed Zakaria
; …
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
12
(
2022
)
2
,
pp. 165-177
Persistent link: https://www.econbiz.de/10013252719
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