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~isPartOf:"International review of financial analysis"
~isPartOf:"OECD/G20 Base Erosion and Profit Shifting Project"
~isPartOf:"Working paper"
~subject:"Accounting policy"
~subject:"Tax avoidance"
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Accounting policy
Tax avoidance
Gewinnverlagerung
224
Income shifting
224
Steuervermeidung
202
International tax law
188
Internationales Steuerrecht
188
Besteuerungsverfahren
185
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86
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Schätzung
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Multinationales Unternehmen
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Theorie
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Iatridis, George
5
Campa, Domenico
3
Acciari, Paolo
2
Akbar, Saeed
2
Ali Shah, Syed Zulfiqar
2
Bratta, Barbara
2
Huang, Wei
2
Laffitte, Sébastien
2
Liu, Li
2
Mooij, Ruud A. de
2
Riedel, Nadine
2
Santomartino, Vera
2
Toubal, Farid
2
Vicard, Vincent
2
Abou-El-Sood, Heba
1
Al-Shattarat, Basiem Khalil
1
Al-Shattarat, Wasim K.
1
Aljughaiman, Abdullah A.
1
Almahrog, Yousf Ebrahem
1
Alstadsæter, Annette
1
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1
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1
Arslan-Ayaydin, Özgür
1
Arun, Thankom
1
Aubert, François
1
Auerbach, Alan J.
1
Bai, Jing
1
Bai, Xuelian
1
Beer, Sebastian
1
Benkovskis, Konstantı̄ns
1
Berrill, Jenny
1
Bjørkheim, Julie Brun
1
Boachie, Christopher
1
Bryce, Cormac
1
Bu, Ziwen
1
Camacho-Miñano, María-del-Mar
1
Cavallo, Michele
1
Chan, Ann L.-C.
1
Chan, Kam C.
1
Chang, Samuel
1
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OECD
182
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International review of financial analysis
OECD/G20 Base Erosion and Profit Shifting Project
Working paper
OECD/G20 base erosion and profit shifting project
124
Review of accounting studies
105
The accounting review : a publication of the American Accounting Association
104
Review of quantitative finance and accounting
96
Journal of accounting & economics
90
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
67
Cogent business & management
59
The journal of applied business research
56
Journal of international accounting auditing & taxation
53
Finance research letters
52
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
Journal of accounting research
46
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
Managerial auditing journal
38
Auditing : a journal of practice & theory
37
International journal of accounting and information management
36
Research in international business and finance
36
Review of accounting & finance
36
Journal of business ethics : JOBE
35
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International review of economics & finance : IREF
32
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
30
CESifo working papers
30
Journal of accounting in emerging economies : JAEE
30
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
29
Afro-Asian Journal of Finance and Accounting : AAJFA
29
International journal of economics and financial issues : IJEFI
29
Journal of accounting, auditing & finance
29
Corporate ownership & control : international scientific journal
28
Investment management and financial innovations
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ECONIS (ZBW)
259
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1
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259
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1
How do depositors respond to banks' discretionary behaviors? : evidence from market discipline, deposit insurance, and scale effects
Tran, Dung Viet
;
Hussain, Nazim
;
Nguyen, Duc Khuong
; …
- In:
International review of financial analysis
93
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014543743
Saved in:
2
Accrual and real
earnings
management by rumored takeover targets
Davis, Frederick
;
Khadivar, Hamed
- In:
International review of financial analysis
92
(
2024
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014492417
Saved in:
3
Noncontrolling shareholders' network centrality and corporate
earnings
management : governance or conspiracy?
Yang, Zhonghai
;
Xiu, Xue
;
Xu, Meng
;
Zhao, Yixiu
- In:
International review of financial analysis
94
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014544014
Saved in:
4
The impact of abnormal real
earnings
management to meet
earnings
benchmarks on future operating performance
Al-Shattarat, Basiem Khalil
;
Hussainey, Khaled
; …
- In:
International review of financial analysis
81
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013411581
Saved in:
5
Is cross-listing a panacea for improving
earnings
quality? : the case of H- and B-share firms in China
Arslan-Ayaydin, Özgür
;
Chen, Shimin
;
Ni, Serene
; …
- In:
International review of financial analysis
81
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013410646
Saved in:
6
Federal judge ideology and real
earnings
management
ElMawazini, Khaled
;
Galariotis, Emilios
;
Hossain, …
- In:
International review of financial analysis
92
(
2024
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014492412
Saved in:
7
Under watchful eyes : analyst site visits and firm
earnings
management
Gao, Zhan
;
Quan, Xiaofeng
;
Xu, Xingmei
- In:
International review of financial analysis
83
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013455103
Saved in:
8
Profit-shifting frictions and the geography of multinational activity
Ferrari, Alessandro
;
Laffitte, Sébastien
;
Parenti, Mathieu
-
2023
Persistent link: https://www.econbiz.de/10014384581
Saved in:
9
Tax avoidance and the complexity of multinational enterprises
Francois, Manon
;
Vicard, Vincent
-
2023
Persistent link: https://www.econbiz.de/10014266946
Saved in:
10
Stock market reactions to R&D cuts used to manage
earnings
Li, Zhaochu
;
Lytvynenko, Iryna P.
;
Philippoff, Karl S.
- In:
International review of financial analysis
77
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012805851
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