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~isPartOf:"The accounting review : a publication of the American Accounting Association"
~isPartOf:"The journal of applied business research"
~subject:"Fair-Value-Bilanzierung"
~subject:"Theorie"
~subject:"USA"
~subject:"Welt"
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Fair-Value-Bilanzierung
Theorie
USA
Welt
Accounting policy
149
Bilanzpolitik
149
Gewinn
34
Profit
34
earnings management
31
Corporate Governance
29
Corporate governance
29
Accrual
25
Rückstellung
25
Führungskräfte
22
Managers
22
IFRS
21
Accounting
19
Earnings Management
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Rechnungswesen
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Financial audit
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Wirtschaftsprüfung
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United States
14
Corporate disclosure
13
South Korea
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Südkorea
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Unternehmenspublizität
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Accruals and deferrals
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Rechnungsabgrenzung
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Gewinnermittlung
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Profit determination
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Internal control
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Internes Kontrollsystem
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Conservatism
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Dienstleistungsqualität
8
Forecast
8
Konservatismus
8
Prognose
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Service quality
8
discretionary accruals
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Executive compensation
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Managervergütung
7
Accounting standards
6
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Agoglia, Christopher P.
1
Badertscher, Brad A.
1
Bagnoli, Mark Edward
1
Baik, Bok
1
Banker, Rajiv D.
1
Barua, Abhijit
1
Basu, Sudipta
1
Beatty, Anne
1
Burks, Jeffrey J.
1
Byzalov, Dmitri
1
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1
Chen, Long
1
Choe, Chong-mu
1
Choi, Eun Sil
1
Choi, Sunhwa
1
Cohen, Daniel A.
1
Cready, William M.
1
Das, Somnath
1
Dechow, Patricia M.
1
Dey, Aiyesha
1
Doupnik, Timothy S.
1
Dutta, Sunil
1
Easterwood, Cintia M.
1
Easton, Peter D.
1
El Ghoul, Sadok
1
Erickson, Devon
1
Evans, Mark E.
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Fan, Yun
1
Farber, David B.
1
Ferguson, Colin B.
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George, Emmanuel T. de
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Glover, Jonathan C.
1
Guedhami, Omrane
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Hall, Steven C.
1
Hewitt, Max
1
Hodder, Leslie D.
1
Houston, Richard W.
1
Jiang, Xu
1
Kausar, Asad
1
Kim, Kyonghee
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The accounting review : a publication of the American Accounting Association
The journal of applied business research
Journal of accounting and public policy
32
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
23
Journal of accounting & economics
21
Review of quantitative finance and accounting
20
Review of accounting studies
15
The review of financial studies
14
Advances in accounting : a research annual
12
Journal of accounting research
12
The international journal of accounting : TIJA
12
Research in accounting regulation
10
Journal of business finance & accounting : JBFA
9
Journal of international accounting research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
European accounting review
8
International review of financial analysis
8
Journal of banking & finance
8
Managerial finance
8
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
8
Asia-Pacific journal of accounting & economics : APJAE
7
Finance research letters
7
Managerial auditing journal
7
The journal of corporate finance : contracting, governance and organization
7
Working paper / National Bureau of Economic Research, Inc.
7
Abacus : a journal of accounting, finance and business studies
6
Journal of international accounting auditing & taxation
6
Review of accounting & finance
6
SpringerLink / Bücher
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Creative accounting, fraud and international accounting scandals
5
International journal of accounting and information management
5
Journal of business & economics research
5
Journal of business ethics : JOBE
5
Journal of financial and quantitative analysis : JFQA
5
Journal of international financial markets, institutions & money
5
Schriftenreihe Rechnungslegung, Steuern, Prüfung
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
2
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:
3
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:
4
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
5
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
Saved in:
6
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:
7
The influence of firm's fair value system on earnings quality under IFRS
Rhee, Chang Seop
;
Choi, Eun Sil
;
Ryu, Ji Yeon
- In:
The journal of applied business research
34
(
2018
)
3
,
pp. 427-436
Persistent link: https://www.econbiz.de/10011889695
Saved in:
8
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:
9
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:
10
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
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