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~isPartOf:"Finance research letters"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Rückstellung"
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Accrual
9
Rückstellung
9
Accounting policy
7
Bilanzpolitik
7
Discretionary accruals
4
Gewinn
4
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4
Accrual earnings management
2
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2
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Aufsatz in Zeitschrift
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Chi, Mingyuan
1
Fields, L. Paige
1
Guhathakurta, Kousik
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Gupta, Manu
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Han, Wei
1
Hofaidhllaoui, Mahrane
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Jahmane, Abderrahman
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Finance research letters
Review of accounting studies
30
WPg : Kompetenz schafft Vertrauen
28
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Pacific-Basin finance journal
10
Abacus : a journal of accounting, finance and business studies
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Betriebswirtschaftliche Forschung und Praxis : BFuP
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
International review of economics & finance : IREF
8
Journal of accounting and public policy
8
Journal of accounting, auditing & finance
8
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
8
Australasian accounting business and finance journal : AABF
7
Global business review
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
IRZ : Zeitschrift für internationale Rechnungslegung
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International journal of accounting and finance
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ECONIS (ZBW)
9
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1
Internationalization and earnings management : evidence from China
Han, Wei
;
Wu, Di
- In:
Finance research letters
53
(
2023
),
pp. 1-5
Persistent link: https://www.econbiz.de/10014472311
Saved in:
2
Overseas listing and earnings management methods selection
Wang, Ping
;
Chi, Mingyuan
;
Wang, Xiaochun
- In:
Finance research letters
55
(
2023
)
2
,
pp. 1-11
Persistent link: https://www.econbiz.de/10014473531
Saved in:
3
Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120
Khenissi, Mohamed
;
Jahmane, Abderrahman
;
Hofaidhllaoui, …
- In:
Finance research letters
48
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013460193
Saved in:
4
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Pandey, Ashish
;
Tripathi, Abhinava
;
Guhathakurta, Kousik
- In:
Finance research letters
44
(
2022
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014494883
Saved in:
5
Affiliated mutual fund investments and discretionary accruals : evidence from Korea
Mo, Kyoungwon
;
Lee, Kyung Yun
- In:
Finance research letters
43
(
2021
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014632425
Saved in:
6
Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho
;
Na, Haejung
- In:
Finance research letters
35
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
Saved in:
7
Refinancing pressure and earnings management : evidence from changes in short-term debt and discretionary accruals
Fields, L. Paige
;
Gupta, Manu
;
Wilkins, Mike
;
Zhang, Shage
- In:
Finance research letters
25
(
2018
),
pp. 62-68
Persistent link: https://www.econbiz.de/10012003446
Saved in:
8
Accrual anomaly and corporate financing activities
Papanastasopoulos, Georgios
- In:
Finance research letters
20
(
2017
),
pp. 125-129
Persistent link: https://www.econbiz.de/10011806829
Saved in:
9
CEO equity compensation and earnings management : the role of growth opportunities
Li, Leon
;
Kuo, Chii-Shyan
- In:
Finance research letters
20
(
2017
),
pp. 289-295
Persistent link: https://www.econbiz.de/10011806953
Saved in:
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