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~isPartOf:"Der Betrieb"
~isPartOf:"Journal of accounting research"
~isPartOf:"Journal of contemporary accounting & economics"
~subject:"Berichtswesen"
~subject:"Bilanzpolitik"
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Berichtswesen
Bilanzpolitik
Accounting policy
83
Accrual
15
Rückstellung
15
Gewinn
14
Profit
14
Financial statement
13
Jahresabschluss
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Larcker, David F.
4
Weber, Joseph
4
Armstrong, Christopher
2
Bushman, Robert M.
2
Dechow, Patricia M.
2
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2
Hemmer, Thomas
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2
Jagolinzer, Alan D.
2
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Rahman, Asheq
2
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2
Strobl, Günter
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Sultana, Nigar
2
Venkatachalam, Mohan
2
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2
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1
Ahearne, Michael J.
1
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1
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1
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1
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Der Betrieb
Journal of accounting research
Journal of contemporary accounting & economics
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
95
Review of quantitative finance and accounting
94
Journal of accounting & economics
89
Journal of accounting and public policy
77
Journal of business finance & accounting : JBFA
69
Advances in accounting : a research annual
67
The international journal of accounting : TIJA
66
Cogent business & management
59
International review of financial analysis
55
The journal of applied business research
55
Finance research letters
54
Journal of international accounting auditing & taxation
52
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
The journal of corporate finance : contracting, governance and organization
44
Accounting horizons : a quarterly publication of the American Accounting Association
41
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Research in international business and finance
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
37
International journal of accounting and information management
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International journal of economics and financial issues : IJEFI
31
International review of economics & finance : IREF
31
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
Journal of accounting in emerging economies : JAEE
30
Afro-Asian Journal of Finance and Accounting : AAJFA
29
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
Journal of accounting, auditing & finance
29
Journal of financial reporting & accounting : JFRA
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
28
Corporate ownership & control : international scientific journal
28
Investment management and financial innovations
28
SpringerLink / Bücher
26
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ECONIS (ZBW)
83
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1
Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar
;
Peecher, Mark
;
Sutherland, Andrew
; …
- In:
Journal of accounting research
62
(
2024
)
1
,
pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
Saved in:
2
Corporate lobbying : resource-seeking or rent-seeking? : evidence from audit fees
Low, Steven Yik-Pui
;
Foo, Yee-Boon
;
Gul, Ferdinand A.
- In:
Journal of contemporary accounting & economics
19
(
2023
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10014301896
Saved in:
3
Top executive gender diversity and financial reporting quality
Hrazdil, Karel
;
Simunic, Dan A.
;
Spector, Stephen
; …
- In:
Journal of contemporary accounting & economics
19
(
2023
)
2
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014301924
Saved in:
4
Standard error biases when using generated regressors in accounting research
Chen, Wei
;
Hribar, Paul
;
Melessa, Sam
- In:
Journal of accounting research
61
(
2023
)
2
,
pp. 531-569
Persistent link: https://www.econbiz.de/10014308353
Saved in:
5
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
6
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
7
Financial distress and the accrual anomaly
Hang Thu Nguyen
;
Alphonse, Pascal
;
Nguyen Hiep Manh
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014226605
Saved in:
8
Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Wilson, Mark
;
Wang, Kun
;
Wu, Yue
;
Lau, Archie
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014226608
Saved in:
9
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
10
Did mandatory CSR compliance impact accounting conservatism? : evidence from the Indian Companies Act 2013
Shaw, Tara Shankar
;
Raithatha, Mehul
;
Krishnan, Gopal
; …
- In:
Journal of contemporary accounting & economics
17
(
2021
)
3
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013279743
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