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~isPartOf:"Contemporary accounting research : a journal of the Canadian Academic Accounting Association"
~isPartOf:"Journal of accounting in emerging economies : JAEE"
~language:"eng"
~language:"und"
~subject:"Bilanzierungsgrundsätze"
~subject:"Discretionary accruals"
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Search: subject:"Bilanzpolitik"
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Bilanzierungsgrundsätze
Discretionary accruals
Accounting policy
79
Bilanzpolitik
79
USA
24
United States
24
Earnings management
19
Corporate Governance
15
Corporate governance
15
Financial audit
11
Gewinn
11
Profit
11
Wirtschaftsprüfung
11
Accrual
7
Führungskräfte
7
Managers
7
Rückstellung
7
Corporate disclosure
6
Unternehmenspublizität
6
Accruals and deferrals
5
Emerging economies
5
Real earnings management
5
Rechnungsabgrenzung
5
Schwellenländer
5
Accounting standards
4
Börsengang
4
Börsenkurs
4
China
4
Executive compensation
4
IFRS
4
Initial public offering
4
Managervergütung
4
Share price
4
Tunesien
4
Tunisia
4
Accounting
3
Aktiengesellschaft
3
Aktienoption
3
Audit quality
3
Berichtswesen
3
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English
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Ahmed, Sheraz
1
Bens, Daniel A.
1
Chen, Yan
1
Eisenberg, Paul
1
Grada, Mohieddin Salem
1
Hsu, Audrey Wen-Hsin
1
Johnston, Rick
1
Jones, Denise A.
1
Jorgensen, Bjorn N.
1
Lee, Yong Gyu
1
Outa, Erick Rading
1
Ozili, Peterson K.
1
Pourjalali, Hamid
1
Rock, Steve
1
Safdar, Raheel
1
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
Journal of accounting in emerging economies : JAEE
Review of accounting studies
17
Advances in accounting : a research annual
12
Abacus : a journal of accounting, finance and business studies
8
Review of quantitative finance and accounting
8
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
7
Journal of accounting & economics
7
International journal of accounting and information management
5
International review of economics & finance : IREF
5
Journal of financial reporting & accounting : JFRA
5
Review of accounting & finance
5
The accounting review : a publication of the American Accounting Association
5
Asia-Pacific journal of accounting & economics : APJAE
4
Journal of accounting and public policy
4
Journal of business economics : JBE
4
Journal of business ethics : JOBE
4
Managerial auditing journal
4
Research in international business and finance
4
The international journal of accounting : TIJA
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Asia-Pacific journal of financial studies
3
Australasian accounting business and finance journal : AABF
3
Cogent business & management
3
Finance research letters
3
International journal of disclosure and governance
3
International review of financial analysis
3
Journal of accounting research
3
Journal of management & governance
3
The British accounting review : the journal of the British Accounting Association
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Asian review of accounting
2
Australian accounting review
2
European accounting review
2
Indian journal of corporate governance
2
International journal of economic perspectives : IJEP
2
Issues in accounting education
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1
Longitudinal approach to the study of corporate governance code and earnings management relationship : the case of Saudi Arabia
Grada, Mohieddin Salem
- In:
Journal of accounting in emerging economies : JAEE
12
(
2022
)
4
,
pp. 615-644
Persistent link: https://www.econbiz.de/10013275584
Saved in:
2
The impact of corporate governance code on earnings management in listed non-financial firms : evidence from Kenya
Outa, Erick Rading
;
Eisenberg, Paul
;
Ozili, Peterson K.
- In:
Journal of accounting in emerging economies : JAEE
7
(
2017
)
4
,
pp. 428-444
Persistent link: https://www.econbiz.de/10011817951
Saved in:
3
Managing accruals for income smoothing : empirical evidence from Pakistan
Safdar, Raheel
;
Chen, Yan
- In:
Journal of accounting in emerging economies : JAEE
6
(
2016
)
4
,
pp. 372-387
Persistent link: https://www.econbiz.de/10011572595
Saved in:
4
Determinants of the quality of disclosed earnings and value relevance across transitional Europe
Ahmed, Sheraz
- In:
Journal of accounting in emerging economies : JAEE
5
(
2015
)
3
,
pp. 325-349
Persistent link: https://www.econbiz.de/10011443528
Saved in:
5
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:
6
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:
7
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:
8
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:
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