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~isPartOf:"Contemporary accounting research : a journal of the Canadian Academic Accounting Association"
~isPartOf:"Journal of accounting in emerging economies : JAEE"
~isPartOf:"The international journal of accounting : TIJA"
~language:"eng"
~language:"und"
~subject:"Bilanzierungsgrundsätze"
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Search: subject:"Bilanzpolitik"
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Bilanzierungsgrundsätze
Accounting policy
145
Bilanzpolitik
145
Earnings management
29
USA
29
United States
29
Corporate Governance
28
Corporate governance
28
IFRS
25
Gewinn
22
Profit
22
Corporate disclosure
18
Unternehmenspublizität
18
Accrual
13
Rückstellung
13
China
12
Financial audit
12
Wirtschaftsprüfung
12
Führungskräfte
11
Managers
11
Berichtswesen
9
Real earnings management
9
Reporting
9
Accounting standards
8
Accruals and deferrals
8
EU countries
8
EU-Staaten
8
Gewinnermittlung
8
Profit determination
8
Rechnungsabgrenzung
8
Aktiengesellschaft
7
Börsenkurs
7
Listed company
7
Share price
7
Welt
7
World
7
Accounting
6
Börsengang
6
Emerging economies
6
Initial public offering
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8
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English
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Bens, Daniel A.
1
Charitou, Andreas
1
Ernstberger, Jürgen
1
Floropoulos, Nikolaos
1
Hsu, Audrey Wen-Hsin
1
Isidro, Helena
1
Johnston, Rick
1
Jones, Denise A.
1
Jorgensen, Bjorn N.
1
Karamanou, Irene
1
Lee, Yong Gyu
1
Loizides, George
1
Macías, Marta
1
Marques, Ana
1
Muiño, Flora
1
Pourjalali, Hamid
1
Rock, Steve
1
Vogler, Oliver
1
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
Journal of accounting in emerging economies : JAEE
The international journal of accounting : TIJA
Review of accounting studies
15
Advances in accounting : a research annual
8
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
7
Journal of accounting & economics
6
The accounting review : a publication of the American Accounting Association
5
Asia-Pacific journal of accounting & economics : APJAE
4
Review of quantitative finance and accounting
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Journal of accounting and public policy
3
Journal of accounting research
3
Journal of business economics : JBE
3
Abacus : a journal of accounting, finance and business studies
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Australian accounting review
2
Cogent business & management
2
European accounting review
2
International journal of economic perspectives : IJEP
2
International review of financial analysis
2
Issues in accounting education
2
Journal of accounting, auditing & finance : JAAF
2
Research in accounting regulation
2
Review of Pacific Basin financial markets and policies
2
Review of accounting & finance
2
The journal of corporate accounting & finance
2
Accounting and finance
1
Accounting and the public interest
1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting in Europe
1
Accounting research journal
1
Accounting theory ; Vol. 2
1
Accounting working paper
1
African journal of accounting, auditing and finance : AJAAF
1
Business and politics : B&P
1
Business management review : journal of the University of Dar es Salaam Business School
1
Central European journal of operations research : CEJOR ; official journal of the Austrian, Croatian, Czech, Hungarian, Slovakian and Slovenian OR Societies
1
CoFE Discussion Paper
1
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ECONIS (ZBW)
8
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1
Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas
;
Floropoulos, Nikolaos
;
Karamanou, Irene
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
Saved in:
2
The impact of IAS No. 27 on the market's ability to anticipate future earnings
Hsu, Audrey Wen-Hsin
;
Pourjalali, Hamid
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
2
,
pp. 789-813
Persistent link: https://www.econbiz.de/10011344209
Saved in:
3
The shapes of scaled earnings histograms are not due to scaling and sample selection : evidence from distributions of reported earnings per share
Jorgensen, Bjorn N.
;
Lee, Yong Gyu
;
Rock, Steve
- In:
Contemporary accounting research : a journal of the …
31
(
2014
)
2
,
pp. 498-521
Persistent link: https://www.econbiz.de/10010404007
Saved in:
4
The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena
;
Marques, Ana
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
Saved in:
5
Changes in the funded status of retirement plans after the adoption of SFAS No. 158 : economic improvement or balance sheet management
Jones, Denise A.
- In:
Contemporary accounting research : a journal of the …
30
(
2013
)
3
,
pp. 1099-1132
Persistent link: https://www.econbiz.de/10010222829
Saved in:
6
Examining dual accounting systems in Europe
Macías, Marta
;
Muiño, Flora
- In:
The international journal of accounting : TIJA
46
(
2011
)
1
,
pp. 51-78
Persistent link: https://www.econbiz.de/10008989259
Saved in:
7
Accounting discretion : use or abuse? ; an analysis of restructuring charges surrounding regulator action
Bens, Daniel A.
;
Johnston, Rick
- In:
Contemporary accounting research : a journal of the …
26
(
2009
)
3
,
pp. 673-699
Persistent link: https://www.econbiz.de/10003889688
Saved in:
8
Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?
Ernstberger, Jürgen
;
Vogler, Oliver
- In:
The international journal of accounting : TIJA
43
(
2008
)
4
,
pp. 339-386
Persistent link: https://www.econbiz.de/10003800024
Saved in:
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