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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"BIS Working Paper"
~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Berichtswesen"
~subject:"Welt"
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Search: subject:"accounting policy"
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Berichtswesen
Welt
Bilanzpolitik
217
Accounting policy
216
Gewinn
49
Profit
49
IFRS
38
Earnings management
36
Corporate Governance
34
Corporate governance
34
earnings management
32
Accrual
30
Rückstellung
30
Accounting
29
Financial audit
29
Rechnungswesen
29
Wirtschaftsprüfung
29
Führungskräfte
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Managers
23
Accruals and deferrals
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Rechnungsabgrenzung
20
USA
20
United States
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Forecast
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Corporate disclosure
16
Unternehmenspublizität
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Accounting standards
14
Bilanzierungsgrundsätze
14
Earnings announcement
14
Financial analysis
14
Finanzanalyse
14
Gewinnprognose
14
Real earnings management
12
China
11
Dienstleistungsqualität
11
Financial statement
11
Jahresabschluss
11
Reporting
11
Service quality
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English
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Black, Ervin, L.
1
Brooks, Marcus R.
1
Brown, Nerissa C.
1
Chen, Anthony
1
Chen, Long
1
Cohen, Shira
1
El Ghoul, Sadok
1
Emley, Anna
1
Ferguson, Colin B.
1
Garanina, Tatiana
1
Geng, Heng
1
George, Emmanuel T. de
1
Gong, James Jianxin
1
Guedhami, Omrane
1
Habib, Ahsan
1
Hairston, Stephanie A.
1
Hoitash, Rani
1
Hoitash, Udi
1
Huffman, Adrienna A.
1
Islam, Ainul
1
Jr. Viana, Dante Baiardo Cavalcante
1
Karim, Mohammad A.
1
Kim, Oksana
1
Kim, Yongtae
1
Kubick, Thomas R.
1
Lam, Kevin C. K.
1
Li, Yijun
1
Lin, Hsiao-Lun
1
Lourenço, Isabel Costa
1
Mamatzakis, Emmanuel C.
1
Martins, Orleans Silva
1
Mason, Terry W.
1
McGuire, Patrick
1
Muhammadi, Abdul Haris
1
Ng, Jeff
1
Owens-Jackson, Lisa A.
1
Ranasinghe, Dinithi
1
Robinson, Diana R.
1
Sami, Heibatollah
1
Sarkar, Sayan
1
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Advances in accounting : a research annual
BIS Working Paper
Journal of international accounting auditing & taxation
The accounting review : a publication of the American Accounting Association
The international journal of accounting : TIJA
11
Journal of accounting & economics
8
Managerial auditing journal
8
Journal of accounting research
7
Journal of business finance & accounting : JBFA
7
Journal of international accounting research
7
Finance research letters
6
Journal of accounting and public policy
6
Asia-Pacific journal of accounting & economics : APJAE
5
Auditing : a journal of practice & theory
5
International review of financial analysis
5
Journal of banking & finance
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Corporate ownership & control : international scientific journal
4
International journal of accounting and information management
4
Journal of business ethics : JOBE
4
Journal of international financial markets, institutions & money
4
Research in international business and finance
4
Review of quantitative finance and accounting
4
Risks : open access journal
4
SpringerLink / Bücher
4
Abacus : a journal of accounting, finance and business studies
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Advances in public interest accounting
3
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
3
Creative accounting, fraud and international accounting scandals
3
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
3
International journal of accounting, auditing and performance evaluation : IJAAPE
3
Journal of accounting, auditing & finance
3
Journal of applied accounting research
3
Journal of business research : JBR
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
3
Review of accounting studies
3
The journal of corporate finance : contracting, governance and organization
3
Accounting and finance
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
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ECONIS (ZBW)
22
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1
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
2
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:
3
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
4
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:
5
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
6
Financial reporting quality and myopic investments : theory and evidence
Geng, Heng
;
Zhang, Cheng
;
Zhou, Frank S.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 223-251
Persistent link: https://www.econbiz.de/10014390399
Saved in:
7
Auditor rotation, key audit matter disclosures, and financial reporting quality
Lin, Hsiao-Lun
;
Yen, Ai-Ru
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013365572
Saved in:
8
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:
9
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
Saved in:
10
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
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