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~isPartOf:"Asia-Pacific journal of accounting & economics : APJAE"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Fair-Value-Bilanzierung"
~subject:"Theorie"
~subject:"USA"
~subject:"Welt"
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Fair-Value-Bilanzierung
Theorie
USA
Welt
Accounting policy
127
Bilanzpolitik
127
earnings management
42
Gewinn
28
Profit
28
Corporate Governance
25
Corporate governance
25
Führungskräfte
23
Managers
23
Accounting
19
Financial audit
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Rechnungswesen
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Wirtschaftsprüfung
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Rückstellung
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IFRS
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United States
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Internes Kontrollsystem
10
discretionary accruals
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Accounting standards
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corporate governance
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Gurun, Umit G.
2
Lerman, Alina
2
Ronen, Joshua
2
Zoni, Laura
2
Agoglia, Christopher P.
1
Badertscher, Brad A.
1
Bagnoli, Mark Edward
1
Baik, Bok
1
Banker, Rajiv D.
1
Barua, Abhijit
1
Basu, Sudipta
1
Beatty, Anne
1
Burks, Jeffrey J.
1
Byzalov, Dmitri
1
Chen, Long
1
Choe, Chong-mu
1
Choi, Sunhwa
1
Cieslewicz, Joshua K.
1
Cohen, Daniel A.
1
Cready, William M.
1
Daniel, Shirley J.
1
Das, Somnath
1
Dechow, Patricia M.
1
Dey, Aiyesha
1
Dossi, Andrea
1
Doupnik, Timothy S.
1
Dutta, Sunil
1
Easton, Peter D.
1
El Ghoul, Sadok
1
Erickson, Devon
1
Evans, Mark E.
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Fan, Yun
1
Farber, David B.
1
Ferguson, Colin B.
1
George, Emmanuel T. de
1
Glover, Jonathan C.
1
Guan, Liming
1
Guedhami, Omrane
1
Hewitt, Max
1
Hodder, Leslie D.
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Asia-Pacific journal of accounting & economics : APJAE
The accounting review : a publication of the American Accounting Association
Journal of accounting and public policy
32
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
23
Journal of accounting & economics
21
Review of quantitative finance and accounting
20
Review of accounting studies
15
The review of financial studies
14
Advances in accounting : a research annual
12
Journal of accounting research
12
The international journal of accounting : TIJA
12
Research in accounting regulation
10
Journal of business finance & accounting : JBFA
9
Journal of international accounting research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
European accounting review
8
International review of financial analysis
8
Journal of banking & finance
8
Managerial finance
8
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
8
Finance research letters
7
Managerial auditing journal
7
The journal of corporate finance : contracting, governance and organization
7
Working paper / National Bureau of Economic Research, Inc.
7
Abacus : a journal of accounting, finance and business studies
6
Journal of international accounting auditing & taxation
6
Review of accounting & finance
6
SpringerLink / Bücher
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Creative accounting, fraud and international accounting scandals
5
International journal of accounting and information management
5
Journal of business & economics research
5
Journal of business ethics : JOBE
5
Journal of financial and quantitative analysis : JFQA
5
Journal of international financial markets, institutions & money
5
Schriftenreihe Rechnungslegung, Steuern, Prüfung
5
The journal of applied business research
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
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ECONIS (ZBW)
30
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Financial reporting discretion, managerial myopia, and investment efficiency
Jiang, Xu
;
Xin, Baohua
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 291-316
Persistent link: https://www.econbiz.de/10013198750
Saved in:
4
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
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
Managerial ability and income smoothing
Baik, Bok
;
Choi, Sunhwa
;
Farber, David B.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012297214
Saved in:
7
Accounting conservatism and incentives : intertemporal considerations
Glover, Jonathan C.
;
Lin, Haijin H.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 181-201
Persistent link: https://www.econbiz.de/10011966798
Saved in:
8
Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings
Erickson, Devon
;
Hewitt, Max
;
Maines, Laureen A.
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 137-154
Persistent link: https://www.econbiz.de/10011691531
Saved in:
9
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
Saved in:
10
Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Banker, Rajiv D.
;
Basu, Sudipta
;
Byzalov, Dmitri
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 41-67
Persistent link: https://www.econbiz.de/10011674059
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