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~person:"Christensen, Theodore E."
~person:"Kim, Jeong-bon"
~person:"Kim, Yongtae"
~person:"Lin, Fengyi"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject:"accounting policy"
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Accounting policy
42
Bilanzpolitik
42
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14
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10
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10
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Aufsatz in Zeitschrift
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Christensen, Theodore E.
Kim, Jeong-bon
Kim, Yongtae
Lin, Fengyi
Habib, Ahsan
18
Iatridis, George
18
Lobo, Gerald J.
16
Campa, Domenico
12
Walker, Martin
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Ozili, Peterson K.
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10
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9
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9
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9
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9
Küting, Karlheinz
9
Liu, Guoping
9
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8
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8
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8
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Valaskova, Katarina
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7
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Review of accounting studies
6
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
Journal of accounting and public policy
3
Auditing : a journal of practice & theory
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The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
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ECONIS (ZBW)
42
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1
CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
Saved in:
2
A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
1
,
pp. 406-450
Persistent link: https://www.econbiz.de/10014289052
Saved in:
3
Can short sellers constrain aggressive non-GAAP reporting?
Bhattacharya, Nilabhra
;
Christensen, Theodore E.
;
Liao, …
- In:
Review of accounting studies
27
(
2022
)
2
,
pp. 391-440
Persistent link: https://www.econbiz.de/10013273514
Saved in:
4
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
5
The spillover effect of shareholder activism : evidence on firm reporting
Tian, Haowen
;
Chen, Wen
;
Kim, Jeong-bon
;
Wu, Haibin
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013429157
Saved in:
6
The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon
;
Liu, Yiye
;
Shi, Haina
;
Zhu, Xindong
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
Saved in:
7
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:
8
The genesis of voluntary disclosure : an analysis of firms' first earnings guidance
Allee, Kristian D.
;
Christensen, Theodore E.
;
Graden, …
- In:
Management science : journal of the Institute for …
67
(
2021
)
3
,
pp. 1914-1938
Persistent link: https://www.econbiz.de/10012506069
Saved in:
9
How CEO narcissism affects earnings management behaviors
Lin, Fengyi
;
Lin, Sheng-Wei
;
Fang, Wen-Chang
- In:
The North American journal of economics and finance : a …
51
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012659667
Saved in:
10
Tone at the top : CEOs' religious beliefs and earnings management
Cai, Ye
;
Kim, Yongtae
;
Li, Siqi
;
Pan, Carrie
- In:
Journal of banking & finance
106
(
2019
),
pp. 195-213
Persistent link: https://www.econbiz.de/10012224270
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