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~isPartOf:"Managerial auditing journal"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Rechnungsabgrenzung"
~subject:"Rechnungswesen"
~subject:"USA"
~subject:"Welt"
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Rechnungsabgrenzung
Rechnungswesen
USA
Welt
Accounting policy
133
Bilanzpolitik
133
earnings management
32
Financial audit
31
Wirtschaftsprüfung
31
Gewinn
30
Profit
30
Corporate Governance
29
Corporate governance
29
Accrual
20
Führungskräfte
20
Managers
20
Rückstellung
20
Accounting
19
Corporate disclosure
14
IFRS
14
Unternehmenspublizität
14
United States
13
Earnings management
12
Dienstleistungsqualität
11
Service quality
11
Berichtswesen
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Reporting
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8
Financial statement
8
Gewinnermittlung
8
Honorar
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Internal control
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Internes Kontrollsystem
8
Jahresabschluss
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Profit determination
8
discretionary accruals
8
Accruals and deferrals
7
China
6
Conservatism
6
Fair value accounting
6
Fair-Value-Bilanzierung
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43
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Liu, Guoping
2
Sun, Jerry
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Alam, Pervaiz
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Managerial auditing journal
The accounting review : a publication of the American Accounting Association
Journal of accounting and public policy
35
Review of quantitative finance and accounting
32
Journal of accounting & economics
31
Review of accounting studies
28
Advances in accounting : a research annual
23
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
23
Journal of business finance & accounting : JBFA
22
The international journal of accounting : TIJA
17
Journal of accounting research
16
Journal of international accounting auditing & taxation
16
European accounting review
15
International review of financial analysis
15
Journal of international accounting research
15
Research in accounting regulation
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
13
Cogent business & management
13
The journal of applied business research
13
Journal of business ethics : JOBE
12
Abacus : a journal of accounting, finance and business studies
11
Journal of accounting & management information systems : JAMIS
11
Journal of applied accounting research
11
Managerial finance
11
The review of financial studies
11
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
10
Accounting horizons : a quarterly publication of the American Accounting Association
10
Asia-Pacific journal of accounting & economics : APJAE
10
International journal of accounting and information management
9
International journal of economics and financial issues : IJEFI
9
Journal of accounting, auditing & finance : JAAF
9
Journal of financial reporting & accounting : JFRA
9
Review of accounting & finance
9
Auditing : a journal of practice & theory
8
Finance research letters
8
Journal of banking & finance
8
Journal of contemporary accounting & economics
8
Management science : journal of the Institute for Operations Research and the Management Sciences
8
The journal of corporate accounting & finance
8
The journal of corporate finance : contracting, governance and organization
8
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ECONIS (ZBW)
43
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1
Internal performance measures and earnings management : evidence from segment earnings
Groß, Christian
;
Wagenhofer, Alfred
;
Windisch, David
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 259-283
Persistent link: https://www.econbiz.de/10014475474
Saved in:
2
High-speed rail network and earnings management techniques usage trade-off : the moderating effects of governance and religion
Li, Bin
;
Qizi, Zhao
;
Shahab, Yasir
;
Wu, Xun
;
Ntim, …
- In:
Managerial auditing journal
39
(
2024
)
1
,
pp. 26-49
Persistent link: https://www.econbiz.de/10014473317
Saved in:
3
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
When executives pledge integrity : the effect of the accountant's oath on firms' financial reporting
Heese, Jonas
;
Pérez Cavazos, Gerardo
;
Peter, Caspar David
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 261-288
Persistent link: https://www.econbiz.de/10014431548
Saved in:
5
The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.
;
Li, Yijun
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
Saved in:
6
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
7
Earnings management and investor protection during the COVID-19 pandemic : evidence from G-12 countries
Ali, Heba
;
Amin, Hala Magdy
;
Mohamed, Diana Mostafa
; …
- In:
Managerial auditing journal
37
(
2022
)
7
,
pp. 775-797
Persistent link: https://www.econbiz.de/10013407305
Saved in:
8
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings : US evidence
Liu, Guoping
;
Sun, Jerry
- In:
Managerial auditing journal
37
(
2022
)
7
,
pp. 850-868
Persistent link: https://www.econbiz.de/10013407318
Saved in:
9
Political connections and accounting conservatism
Baloria, Vishal P.
- In:
The accounting review : a publication of the American …
97
(
2022
)
6
,
pp. 45-66
Persistent link: https://www.econbiz.de/10013499075
Saved in:
10
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
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