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~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of applied accounting research"
~subject:"Deutschland"
~subject:"Unternehmenspublizität"
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Search: subject_exact:"Accounting policy"
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Deutschland
Unternehmenspublizität
Accounting policy
113
Bilanzpolitik
111
Gewinn
29
Profit
29
Earnings management
26
Accounting
17
Corporate Governance
17
Corporate governance
17
Rechnungswesen
17
Accrual
14
Rückstellung
14
USA
14
United States
14
IFRS
12
Accruals and deferrals
11
Corporate disclosure
11
Rechnungsabgrenzung
11
Berichtswesen
10
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10
Reporting
10
Wirtschaftsprüfung
10
Gewinnermittlung
9
Profit determination
9
Asymmetric information
8
Asymmetrische Information
8
Auskunftspflicht
8
Disclosure regulation
8
Earnings announcement
8
Earnings quality
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Gewinnprognose
8
Conservatism
7
Financial analysis
7
Financial statement
7
Finanzanalyse
7
Jahresabschluss
7
Konservatismus
7
Accounting standards
6
Bilanzierungsgrundsätze
6
Fair value accounting
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12
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Abou-El-Sood, Heba
1
Al-Shaer, Habiba
1
Alm El-Din, Mai Mohammed
1
Barth, Mary E.
1
Billings, Mary Brooke
1
Cedergren, Matthew C.
1
Crawford, Louise
1
Du, Kai
1
El-Awam, Atef Mohammed
1
El-Sayed, Dalia
1
Files, Rebecca
1
Frey, Hannes
1
Hassanein, Ahmed
1
Huddart, Steven J.
1
Ibrahim, Farid Moharram
1
Jiang, Xin Daniel
1
Jiang, Xu
1
Kim, Irene
1
Konchitchki, Yaniv
1
Landsman, Wayne R.
1
Lys, Thomas
1
Mardini, Ghassan H.
1
Naughton, James P.
1
Oehler, Andreas
1
Power, David M.
1
Salama, Aly
1
Skinner, Douglas J.
1
Toms, Steven
1
Wang, Clare
1
Yang, Ming
1
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Journal of accounting & economics
Journal of applied accounting research
SpringerLink / Bücher
15
The international journal of accounting : TIJA
14
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
12
Review of accounting studies
10
The accounting review : a publication of the American Accounting Association
10
Advances in accounting : a research annual
7
Journal of accounting and public policy
7
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Steuer, Wirtschaft und Recht : SWR
7
Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften
7
Betriebs-Berater : BB
6
Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht
6
Der Betrieb
6
European accounting review
6
International journal of accounting and information management
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
6
Schriftenreihe internationale Rechnungslegung
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Accounting horizons : a quarterly publication of the American Accounting Association
5
Arbeitspapier / HHL, Leipzig Graduate School of Management
5
Bilanz-, Prüfungs- und Steuerwesen
5
Bilanzreform und Bilanzdelikte
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
Journal of business finance & accounting : JBFA
5
Schriftenreihe Rechnungslegung, Steuern, Prüfung
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
4
Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
4
Europäische Hochschulschriften / 5
4
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
4
International journal of disclosure and governance
4
International review of financial analysis
4
Journal of accounting research
4
Journal of accounting, auditing & finance : JAAF
4
Journal of international accounting auditing & taxation
4
Kompendium der praktischen Betriebswirtschaft
4
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ECONIS (ZBW)
12
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1
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
2
Abnormal disclosure tone, earnings management and earnings quality
Abou-El-Sood, Heba
;
El-Sayed, Dalia
- In:
Journal of applied accounting research
23
(
2022
)
2
,
pp. 402-433
Persistent link: https://www.econbiz.de/10012990415
Saved in:
3
Voluntary disclosure and complexity of reporting in Egypt : the roles of profitability and earnings management
Alm El-Din, Mai Mohammed
;
El-Awam, Atef Mohammed
; …
- In:
Journal of applied accounting research
23
(
2022
)
2
,
pp. 480-508
Persistent link: https://www.econbiz.de/10012990419
Saved in:
4
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
5
Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures
Al-Shaer, Habiba
;
Salama, Aly
;
Toms, Steven
- In:
Journal of applied accounting research
18
(
2017
)
1
,
pp. 2-21
Persistent link: https://www.econbiz.de/10011595059
Saved in:
6
Signaling through corporate accountability reporting
Lys, Thomas
;
Naughton, James P.
;
Wang, Clare
- In:
Journal of accounting & economics
60
(
2015
)
1
,
pp. 56-72
Persistent link: https://www.econbiz.de/10011372774
Saved in:
7
Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke
;
Cedergren, Matthew C.
- In:
Journal of accounting & economics
59
(
2015
)
2/3
,
pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
Saved in:
8
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.
;
Crawford, Louise
;
Power, David M.
- In:
Journal of applied accounting research
16
(
2015
)
1
,
pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
Saved in:
9
Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes
;
Oehler, Andreas
- In:
Journal of applied accounting research
15
(
2014
)
2
,
pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
Saved in:
10
Cost of capital and earnings transparency
Barth, Mary E.
;
Konchitchki, Yaniv
;
Landsman, Wayne R.
- In:
Journal of accounting & economics
55
(
2013
)
2/3
,
pp. 206-224
Persistent link: https://www.econbiz.de/10009757315
Saved in:
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