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~person:"García Osma, Beatriz"
~person:"Küting, Karlheinz"
~person:"Yamaguchi, Tomoyasu"
~type:"article"
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Search: subject_exact:"Rechnungslegungspolitik"
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García Osma, Beatriz
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Kim, Jeong-bon
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Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG)
2
Journal of accounting and public policy
2
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Das Rechnungswesen auf dem Prüfstand : Antworten auf die Konzernierung der deutschen Wirtschaft im Spannungsfeld der Globalisierung ; 4. Fachtagung vom 28. und 29. November 1996 in Frankfurt am Main
1
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ECONIS (ZBW)
23
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1
Quarterly earnings guidance and real earnings management
García Osma, Beatriz
;
Guillamón Saorín, Encarna
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135
Saved in:
2
Does mandatory quarterly reporting induce managerial myopic behavior? : evidence from Japan
Koga, Yuya
;
Yamaguchi, Tomoyasu
- In:
Finance research letters
56
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014473721
Saved in:
3
Management control systems and real earnings management : effects on firm performance
García Osma, Beatriz
;
Gomez-Conde, Jacobo
; …
- In:
Management accounting research
55
(
2022
),
pp. 1-22
Persistent link: https://www.econbiz.de/10013256013
Saved in:
4
Earnings management to achieve industry-average profitability in Japan
Yamaguchi, Tomoyasu
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
2
,
pp. 402-431
Persistent link: https://www.econbiz.de/10013166582
Saved in:
5
The usefulness of financial accounting information : evidence from the field
Cascino, Stefano
;
Clatworthy, Mark
;
García Osma, Beatriz
; …
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 73-102
Persistent link: https://www.econbiz.de/10012703001
Saved in:
6
Insider trading restrictions and earnings management
García Osma, Beatriz
;
Scarlat, Elvira
;
Shields, Karin
- In:
Accounting and business research
50
(
2020
)
3
,
pp. 205-237
Persistent link: https://www.econbiz.de/10012226369
Saved in:
7
Conditional conservatism and the limits to earnings management
García Lara, Juan Manuel
;
García Osma, Beatriz
; …
- In:
Journal of accounting and public policy
39
(
2020
)
4
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012296743
Saved in:
8
Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
- In:
Journal of accounting and public policy
36
(
2017
)
1
,
pp. 82-98
Persistent link: https://www.econbiz.de/10011675811
Saved in:
9
The monitoring role of female directors over accounting quality
García Lara, Juan Manuel
;
García Osma, Beatriz
;
Mora, …
- In:
The journal of corporate finance : contracting, …
45
(
2017
),
pp. 651-668
Persistent link: https://www.econbiz.de/10011761000
Saved in:
10
Accounting conservatism and firm investment efficiency
García Lara, Juan Manuel
;
García Osma, Beatriz
; …
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 221-238
Persistent link: https://www.econbiz.de/10011453932
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