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~person:"Collins, Daniel W."
~person:"García-Teruel, Pedro J."
~person:"Roychowdhury, Sugata"
~subject:"Asymmetrische Information"
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Asymmetrische Information
Accounting policy
24
Bilanzpolitik
24
Accrual
8
Rückstellung
8
Accruals and deferrals
5
Cash Flow
5
Cash flow
5
Rechnungsabgrenzung
5
USA
5
United States
5
Asymmetric information
4
IFRS
4
Gewinn
3
Profit
3
earnings management
3
Accruals quality
2
Bank
2
Bank debt
2
Civil litigation
2
Corporate debt
2
Credit
2
Earnings announcement
2
Firm growth
2
Gewinnermittlung
2
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Information asymmetry
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Kredit
2
Profit determination
2
Unternehmenswachstum
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Verbindlichkeiten
2
Zivilprozess
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discretionary accruals
2
real earnings management
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1994-2009
1
Accounting standards
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Auskunftspflicht
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Bilanzierungsgrundsätze
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Collins, Daniel W.
García-Teruel, Pedro J.
Roychowdhury, Sugata
Einhorn, Eti
4
Koufopoulos, Kostas
4
Kozhan, Roman
4
Penalva, Fernando
4
Sánchez-Ballesta, Juan P.
4
Trigilia, Giulio
4
Abu Afifa, Malik
3
Elayan, Fayez A.
3
García Lara, Juan Manuel
3
García Osma, Beatriz
3
Guttman, Ilan
3
Ball, Ray
2
Bushman, Robert M.
2
Cerqueira, Antonio
2
Cutillas-Gomariz, M. Fuensanta
2
Garcia Osma, Beatriz
2
Hassan, M. Kabir
2
Hill, Verena
2
Houston, Reza
2
Hribar, Paul
2
Hui, Kai Wai
2
Jarboui, Anis
2
Jarva, Henry
2
Jayaraman, Sudarshan
2
Klasa, Sandy
2
Kothari, S.P.
2
Kraft, Anastasia
2
Lopatta, Kerstin
2
Marinovic, Iván
2
Martínez-Solano, Pedro
2
Mollah, Sabur
2
Nikolaev, Valeri V.
2
Pereira, Claudia
2
Saleh, Isam Hamad
2
Sun, Bo
2
Sun, Jerry
2
Tran, Dung Viet
2
Walker, Martin
2
Xuan Vinh Vo
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Documento de trabajo / Fundación de las Cajas de Ahorros
1
Journal of accounting & economics
1
Journal of banking & finance
1
The accounting review : a publication of the American Accounting Association
1
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ECONIS (ZBW)
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The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
-
2012
Persistent link: https://www.econbiz.de/10010436349
Saved in:
2
The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of banking & finance
38
(
2014
),
pp. 186-193
Persistent link: https://www.econbiz.de/10010340781
Saved in:
3
Discussion of "cash flow asymmetry : causes and implications for conditional conservatism research"
Schrand, Catherine
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 201-207
Persistent link: https://www.econbiz.de/10010485809
Saved in:
4
Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata
;
Sletten, Ewa
- In:
The accounting review : a publication of the American …
87
(
2012
)
5
,
pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
Saved in:
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