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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~isPartOf:"Review of accounting studies"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Jahresabschluss"
~subject:"Welt"
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Search: subject:"accounting policy"
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Jahresabschluss
Welt
Accounting policy
303
Bilanzpolitik
303
Gewinn
67
Profit
67
Earnings management
57
Accrual
51
Rückstellung
51
earnings management
47
Corporate Governance
43
Corporate governance
43
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38
Wirtschaftsprüfung
38
IFRS
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Accounting
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Accounting standards
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USA
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Corporate disclosure
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Financial statement
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Gewinnermittlung
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Profit determination
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27
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27
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Hoitash, Udi
2
Srinivasan, Suraj
2
Yu, Gwen
2
Al-Homaidi, Eissa A.
1
Almaqtari, Faozi A.
1
Amiram, Dan
1
Ben Othman, Hakim
1
Bozanic, Zahn
1
Brooks, Marcus R.
1
Cao, Zhiyan
1
Casey, Ryan
1
Chen, Anthony
1
Chen, Long
1
Chiang, Wei-Chih
1
Cohen, Jeffrey R.
1
Dong, Xiaobo
1
El Ghoul, Sadok
1
Emley, Anna
1
Farhan, Najib H.
1
Farhangdoust, Shayan
1
Ferguson, Colin B.
1
Florou, Annita
1
Gao, Feng
1
Geng, Heng
1
George, Emmanuel T. de
1
Gong, James Jianxin
1
Guedhami, Omrane
1
Hairston, Stephanie A.
1
Healy, Paul M.
1
Hoitash, Rani
1
Hussainey, Khaled
1
Karim, Mohammad A.
1
Kiliç, Merve
1
Kim, Yongtae
1
Kirschenheiter, Michael
1
Krishnamoorthy, Ganesh
1
Kubick, Thomas R.
1
Li, Siyi
1
Li, Yijun
1
Lin, Hsiao-Lun
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Advances in accounting : a research annual
International journal of accounting, auditing and performance evaluation : IJAAPE
Review of accounting studies
The accounting review : a publication of the American Accounting Association
Journal of accounting and public policy
10
Journal of accounting research
10
Journal of international accounting research
9
Asia-Pacific journal of accounting & economics : APJAE
7
Auditing : a journal of practice & theory
7
Journal of business finance & accounting : JBFA
7
Finance research letters
6
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
6
SpringerLink / Bücher
6
The international journal of accounting : TIJA
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Advances in public interest accounting
5
Corporate ownership & control : international scientific journal
5
Der Betrieb
5
International review of financial analysis
5
Journal of banking & finance
5
Managerial auditing journal
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Arbeitspapier / HHL, Leipzig Graduate School of Management
4
Bilanz-, Prüfungs- und Steuerwesen
4
Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht
4
Cogent business & management
4
Europäische Hochschulschriften / 5
4
International journal of accounting and information management
4
Journal of accounting & economics
4
Journal of applied accounting research
4
Journal of international accounting auditing & taxation
4
Journal of international financial markets, institutions & money
4
Lehr- und Handbücher der Betriebswirtschaftslehre
4
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
4
Review of quantitative finance and accounting
4
The journal of corporate finance : contracting, governance and organization
4
Creative accounting, fraud and international accounting scandals
3
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
3
EuroMed journal of business
3
Gabler Edition Wissenschaft
3
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ECONIS (ZBW)
27
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27
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1
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:
2
Banking practices and borrowing firms' financial reporting quality : evidence from bank cross-selling
Su, Barbara
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 201-236
Persistent link: https://www.econbiz.de/10014227334
Saved in:
3
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:
4
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:
5
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:
6
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
Saved in:
7
Social capital, external regulations, and financial reporting quality : evidence from community banks
Yang, Ziyun
;
Dong, Xiaobo
;
Chiang, Wei-Chih
- In:
International journal of accounting, auditing and …
17
(
2021
)
3/4
,
pp. 317-335
Persistent link: https://www.econbiz.de/10013187843
Saved in:
8
Proactive financial reporting enforcement : audit fees and financial reporting quality effects
Florou, Annita
;
Morricone, Serena
;
Pope, Peter F.
- In:
The accounting review : a publication of the American …
95
(
2020
)
2
,
pp. 167-197
Persistent link: https://www.econbiz.de/10012257833
Saved in:
9
An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards
Almaqtari, Faozi A.
;
Farhan, Najib H.
;
Al-Homaidi, Eissa A.
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 200-229
Persistent link: https://www.econbiz.de/10012504760
Saved in:
10
Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.
;
Brooks, Marcus R.
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
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