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~isPartOf:"International review of economics & finance : IREF"
~isPartOf:"Journal of accounting, auditing & finance"
~subject:"China"
~subject:"Rückstellung"
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Search: subject_exact:"Accounting policy"
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China
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
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Firm performance
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United States
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Unternehmenserfolg
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Accrual-based earnings management
5
Agency theory
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Discretionary accruals
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Führungskräfte
5
Managers
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Prinzipal-Agent-Theorie
5
Real earnings management
5
Börsenkurs
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Internal control
4
Internes Kontrollsystem
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Kapitalerhöhung
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Regulation
4
Regulierung
4
Seasoned equity offering
4
Share price
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corporate governance
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Accounting
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Aktiengesellschaft
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20
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Chen, Shimin
2
Wang, Yuetang
2
Zhao, Ziye
2
Athavale, Manoj
1
Bai, Peiwen
1
Cahan, Steven F.
1
Chang, Chu-Hsuan
1
Chauhan, Yogesh Singh
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Cheng, Wenli
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Cho, Myojung
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Deng Lu
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Du, Ning
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Guo, Zhaorui
1
Jaiswall, Manju
1
Jha, Anand
1
Ki, Eunsun
1
Kim, Maria H.
1
Kwon, Soo Young
1
Li, Sifei
1
Liao, Mingqing
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.
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Ronen, Joshua
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Shen, Chung-hua
1
Shust, Efrat
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Simko, Paul
1
Su, Taoyong
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Sun, Yicheng
1
Tao, Qizhi
1
Welker, Michael
1
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International review of economics & finance : IREF
Journal of accounting, auditing & finance
Advances in accounting : a research annual
19
Review of quantitative finance and accounting
19
International review of financial analysis
17
Journal of accounting and public policy
17
Review of accounting studies
17
Journal of business finance & accounting : JBFA
16
The accounting review : a publication of the American Accounting Association
14
The international journal of accounting : TIJA
14
Journal of accounting & economics
13
The journal of applied business research
13
Cogent business & management
12
Finance research letters
12
Managerial auditing journal
12
Auditing : a journal of practice & theory
11
China journal of accounting research : CJAR
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
Emerging markets, finance and trade : EMFT
10
Journal of accounting research
10
Abacus : a journal of accounting, finance and business studies
9
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
9
Asian review of accounting
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Corporate ownership & control : international scientific journal
8
Journal of business ethics : JOBE
8
Journal of contemporary accounting & economics
8
Journal of financial reporting & accounting : JFRA
8
Journal of international accounting auditing & taxation
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Accounting and finance
7
Emerging markets review
7
Pacific-Basin finance journal
7
The journal of corporate accounting & finance
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Australasian accounting business and finance journal : AABF
6
International journal of managerial and financial accounting
6
Journal of accounting in emerging economies : JAEE
6
The journal of corporate finance : contracting, governance and organization
6
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ECONIS (ZBW)
20
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1
Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh
;
Kim, Maria H.
- 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
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
Saved in:
10
The effects of accruals quality on audit hours and audit fees
Cho, Myojung
;
Ki, Eunsun
;
Kwon, Soo Young
- In:
Journal of accounting, auditing & finance
32
(
2017
)
3
,
pp. 372-400
Persistent link: https://www.econbiz.de/10011708524
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