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~person:"Du, Xingqiang"
~person:"Gavious, Ilanit"
~person:"Yamaguchi, Tomoyasu"
~subject:"Earnings management"
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Search: subject_exact:"Rechnungslegungspolitik"
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Earnings management
Accounting policy
34
Bilanzpolitik
34
Japan
14
Accounting standards
9
Bilanzierungsgrundsätze
9
Gewinn
9
Profit
9
Corporate Governance
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Dividende
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Fair value accounting
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Fair-Value-Bilanzierung
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Financial market
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Du, Xingqiang
Gavious, Ilanit
Yamaguchi, Tomoyasu
Ozili, Peterson K.
8
Campa, Domenico
6
Chen, Ester
6
Lourenço, Isabel Costa
5
Nagar, Neerav
5
Sen, Kaustav
5
Sundvik, Dennis
5
Zalata, Alaa Mansour
5
Bansal, Manish
4
Chan, Kam C.
4
Elnahass, Marwa
4
Habib, Ahsan
4
Haga, Jesper
4
Iatridis, George
4
Jory, Surendranath R.
4
Lin, Zhiwei
4
Liu, Hong
4
López-Espinosa, Germán
4
Tang, Qingliang
4
Zhou, Donghua
4
Amat Salas, Oriol
3
Amin, Hala Magdy
3
Attia, Mouna Ben Rejeb
3
Balboa, Marina
3
Bao, Shuji
3
Capalbo, Francesco
3
Chen, Yangyang
3
Cherif, Imen
3
Chung, Chune Young
3
Datta, Sudip
3
Ebraheem Saleem Salem Alzoubi
3
Evans, John P.
3
García Lara, Juan Manuel
3
Graham, John R.
3
Harvey, Campbell R.
3
Hasan, Iftekhar
3
Ibrahim, Salma
3
Iskandar-Datta, Mai E.
3
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Journal of business ethics : JOBE
3
Advances in accounting : a research annual
1
Finance research letters
1
International review of financial analysis
1
The international journal of accounting : TIJA
1
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ECONIS (ZBW)
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1
Financial reporting misconduct : evidence from the field
Amar, Moty
;
Chen, Ester
;
Gavious, Ilanit
;
Weihs, Hagit
- In:
Finance research letters
47
(
2022
)
1
,
pp. 1-9
Persistent link: https://www.econbiz.de/10013457302
Saved in:
2
Does tax avoidance increase or decrease when tax enforcement is stronger? : evidence using CSR heterogeneity perspective
Gavious, Ilanit
;
Livne, Gilad
;
Chen, Ester
- In:
International review of financial analysis
84
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013472712
Saved in:
3
Do auditors applaud corporate environmental performance? : evidence China
Du, Xingqiang
;
Jian, Wei
;
Zeng, Quan
;
Chang, Yingying
- In:
Journal of business ethics : JOBE
151
(
2018
)
4
,
pp. 1049-1080
Persistent link: https://www.econbiz.de/10011911052
Saved in:
4
Underwriter-auditor relationship and pre-IPO earnings management : evidence from China
Du, Xingqiang
;
Li, Xu
;
Liu, Xuejiao
;
Lai, Shaojuan
- In:
Journal of business ethics : JOBE
152
(
2018
)
2
,
pp. 365-392
Persistent link: https://www.econbiz.de/10011926967
Saved in:
5
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
Saved in:
6
Do foreign directors mitigate earnings management? : evidence from China
Du, Xingqiang
;
Jian, Wei
;
Lai, Shaojuan
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 142-177
Persistent link: https://www.econbiz.de/10011735385
Saved in:
7
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
8
Complementary relationship between female directors and financial literacy in deterring earnings management : the case of high-technology firms
Chen, Ester
;
Gavious, Ilanit
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 114-124
Persistent link: https://www.econbiz.de/10011713501
Saved in:
9
Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
Saved in:
10
Does religion mitigate earnings management? : evidence from China
Du, Xingqiang
;
Jian, Wei
;
Lai, Shaojuan
;
Du, Yingjie
; …
- In:
Journal of business ethics : JOBE
131
(
2015
)
3
,
pp. 699-749
Persistent link: https://www.econbiz.de/10011397026
Saved in:
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