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~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Theory"
~type_genre:"Article in journal"
~type_genre:"Thesis"
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Search: subject:"Bilanzpolitik"
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earnings management
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29
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Ashton, David
1
Bagnoli, Mark Edward
1
Baik, Bok
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Banker, Rajiv D.
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Basu, Sudipta
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Journal of business finance & accounting : JBFA
The accounting review : a publication of the American Accounting Association
Review of accounting studies
6
Review of quantitative finance and accounting
6
Journal of accounting & economics
4
The review of financial studies
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Journal of accounting research
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Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
2
Die Betriebswirtschaft : DBW
2
Finance research letters
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International journal of managerial and financial accounting
2
International review of economics & finance : IREF
2
Management science : journal of the Institute for Operations Research and the Management Sciences
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Risks : open access journal
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Steuer, Wirtschaft und Recht : SWR
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Accounting and business research
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Accounting horizons : a quarterly publication of the American Accounting Association
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Advances in accounting : a research annual
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Advances in quantitative analysis of finance and accounting : a research annual
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Annals of economics and finance
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Borsa Istanbul Review
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Business and politics : B&P
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China journal of accounting research : CJAR
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ECONIS (ZBW)
11
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1
Financial reporting discretion, managerial myopia, and investment efficiency
Jiang, Xu
;
Xin, Baohua
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 291-316
Persistent link: https://www.econbiz.de/10013198750
Saved in:
2
Managerial ability and income smoothing
Baik, Bok
;
Choi, Sunhwa
;
Farber, David B.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012297214
Saved in:
3
Accounting conservatism and incentives : intertemporal considerations
Glover, Jonathan C.
;
Lin, Haijin H.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 181-201
Persistent link: https://www.econbiz.de/10011966798
Saved in:
4
Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings
Erickson, Devon
;
Hewitt, Max
;
Maines, Laureen A.
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 137-154
Persistent link: https://www.econbiz.de/10011691531
Saved in:
5
Myopic market pricing and managerial myopia
Garel, Alexandre
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1194-1213
Persistent link: https://www.econbiz.de/10011820402
Saved in:
6
Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Banker, Rajiv D.
;
Basu, Sudipta
;
Byzalov, Dmitri
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 41-67
Persistent link: https://www.econbiz.de/10011674059
Saved in:
7
Aggregation bias in estimates of conditional conservatism : theory and evidence
Cano-Rodríguez, Manuel
;
Núñez-Nickel, Manuel
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 51-78
Persistent link: https://www.econbiz.de/10011525581
Saved in:
8
Stable shareholdings, the decision horizon problem and earnings smoothing
Shuto, Akinobu
;
Iwasaki, Takuya
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1212-1242
Persistent link: https://www.econbiz.de/10010503637
Saved in:
9
Valuation weights, linear dynamics and accounting conservatism : an empirical analysis
Ashton, David
;
Wang, Pengguo
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
1/2
,
pp. 1-25
Persistent link: https://www.econbiz.de/10009729517
Saved in:
10
Abnormal accrual estimates and evidence of mispricing
Cheng, C. S. Agnes
;
Liu, Cathy Zishang
;
Thomas, Wayne B.
- In:
Journal of business finance & accounting : JBFA
39
(
2012
)
1/2
,
pp. 1-34
Persistent link: https://www.econbiz.de/10009532638
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