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~isPartOf:"International review of economics & finance : IREF"
~isPartOf:"Journal of accounting, auditing & finance"
~subject:"Accounting"
~subject:"China"
~subject:"Regulierung"
~subject:"Rückstellung"
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Search: subject_exact:"Accounting policy"
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Accounting
China
Regulierung
Rückstellung
Accounting policy
59
Bilanzpolitik
59
Corporate Governance
18
Corporate governance
18
Earnings management
17
Gewinn
15
Profit
15
Accrual
12
earnings management
10
Eigentümerstruktur
8
Financial audit
8
Ownership structure
8
Wirtschaftsprüfung
8
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6
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Unternehmenserfolg
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Accrual-based earnings management
5
Agency theory
5
Discretionary accruals
5
Führungskräfte
5
Managers
5
Prinzipal-Agent-Theorie
5
Real earnings management
5
Börsenkurs
4
Internal control
4
Internes Kontrollsystem
4
Kapitalerhöhung
4
Regulation
4
Seasoned equity offering
4
Share price
4
corporate governance
4
Aktiengesellschaft
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24
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English
24
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Chen, Shimin
2
Wang, Yuetang
2
Zhao, Ziye
2
Ali, Searat
1
Athavale, Manoj
1
Bai, Peiwen
1
Barth, Mary E.
1
Black, Ervin L.
1
Cahan, Steven F.
1
Chan, Min-Lee
1
Chang, Chu-Hsuan
1
Chauhan, Yogesh Singh
1
Cheng, Wenli
1
Chien, I-Hsin
1
Cho, Myojung
1
Christensen, Theodore E.
1
Deng Lu
1
Du, Ning
1
Guo, Zhaorui
1
Jaiswall, Manju
1
Jha, Anand
1
Kang, Seongill
1
Ki, Eunsun
1
Kim, Maria H.
1
Kiosse, Paraskevi Vicky
1
Kwon, Soo Young
1
Li, Kuan-Hua
1
Li, Sifei
1
Liao, Mingqing
1
Lin, Cho-Min
1
Lin, Hsiou-Wei William
1
Lu, Chin Hwa
1
Mascarenhas, Duncan
1
Meng, Li
1
Meng, Yun
1
Mosebach, Michael
1
Mughal, Azhar
1
Naiker, Vic
1
Nguyen, Quynh
1
Riedl, Edward J.
1
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International review of economics & finance : IREF
Journal of accounting, auditing & finance
The accounting review : a publication of the American Accounting Association
32
Review of quantitative finance and accounting
26
Advances in accounting : a research annual
25
Review of accounting studies
25
Journal of business finance & accounting : JBFA
24
Journal of accounting & economics
23
Journal of accounting and public policy
23
International review of financial analysis
20
The international journal of accounting : TIJA
18
Cogent business & management
17
The journal of applied business research
17
Finance research letters
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
Journal of international accounting auditing & taxation
15
Managerial auditing journal
15
Auditing : a journal of practice & theory
14
International journal of accounting and information management
14
Journal of accounting research
14
Journal of business ethics : JOBE
14
Abacus : a journal of accounting, finance and business studies
13
Asian review of accounting
13
Journal of financial reporting & accounting : JFRA
13
Journal of international accounting research
13
Journal of contemporary accounting & economics
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
Accounting horizons : a quarterly publication of the American Accounting Association
11
China journal of accounting research : CJAR
11
Emerging markets, finance and trade : EMFT
11
European accounting review
11
Investment management and financial innovations
11
Journal of accounting & management information systems : JAMIS
11
Journal of applied accounting research
11
The journal of corporate accounting & finance
11
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
10
Corporate ownership & control : international scientific journal
10
Pacific-Basin finance journal
10
Emerging markets review
9
International journal of disclosure and governance
9
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ECONIS (ZBW)
24
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1
Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh
;
Kim, Maria H.
;
Ali, Searat
- In:
International review of economics & finance : IREF
89
(
2024
)
1
,
pp. 775-801
Persistent link: https://www.econbiz.de/10014446525
Saved in:
2
Corporate earnings management strategy under environmental regulation : evidence from China
Zhang, Jintao
;
Su, Taoyong
;
Meng, Li
- In:
International review of economics & finance : IREF
90
(
2024
),
pp. 154-166
Persistent link: https://www.econbiz.de/10014446894
Saved in:
3
Economic policy uncertainty and incentive to smooth earnings
Chauhan, Yogesh Singh
;
Jaiswall, Manju
- In:
International review of economics & finance : IREF
85
(
2023
),
pp. 93-106
Persistent link: https://www.econbiz.de/10014424051
Saved in:
4
Diversity of signing auditors and audit quality : evidence from capital market in China
Athavale, Manoj
;
Guo, Zhaorui
;
Meng, Yun
;
Zhang, Tianshu
- In:
International review of economics & finance : IREF
78
(
2022
),
pp. 554-571
Persistent link: https://www.econbiz.de/10013334600
Saved in:
5
Earnings management at target firms and the acquirers' performance
Mughal, Azhar
;
Tao, Qizhi
;
Sun, Yicheng
;
Xiang, Xueman
- In:
International review of economics & finance : IREF
72
(
2021
),
pp. 384-404
Persistent link: https://www.econbiz.de/10012671980
Saved in:
6
Relative earnings and firm performance : evidence from publicly-listed firms in China, 2005-2012
Bai, Peiwen
;
Cheng, Wenli
- In:
International review of economics & finance : IREF
66
(
2020
),
pp. 279-290
Persistent link: https://www.econbiz.de/10012391709
Saved in:
7
Is the squeaky wheel getting the grease? : earnings management and government subsidies
Zhao, Yujie
;
Zhou, Donghua
;
Zhao, Kangsheng
;
Zhou, Ping
- In:
International review of economics & finance : IREF
63
(
2019
),
pp. 297-312
Persistent link: https://www.econbiz.de/10012321978
Saved in:
8
Does there prevail momentum in earnings management for seasoned equity offering firms?
Chang, Chu-Hsuan
;
Lin, Hsiou-Wei William
- In:
International review of economics & finance : IREF
55
(
2018
),
pp. 111-129
Persistent link: https://www.econbiz.de/10012033456
Saved in:
9
The relationship between cash value and accounting conservatism : the role of controlling shareholders
Lin, Cho-Min
;
Chan, Min-Lee
;
Chien, I-Hsin
;
Li, Kuan-Hua
- In:
International review of economics & finance : IREF
55
(
2018
),
pp. 233-245
Persistent link: https://www.econbiz.de/10012033476
Saved in:
10
Dividends and earnings quality : evidence from China
Deng Lu
;
Li, Sifei
;
Liao, Mingqing
- In:
International review of economics & finance : IREF
48
(
2017
),
pp. 255-268
Persistent link: https://www.econbiz.de/10011747270
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