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~person:"Houqe, Muhammad Nurul"
~person:"Spengel, Christoph"
~subject:"Gewinnermittlung"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Scheingewinn"
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Gewinnermittlung
Profit determination
11
IFRS
7
Accounting policy
6
Bilanzpolitik
6
Accrual
5
Rückstellung
5
EU countries
4
EU-Staaten
4
Steuerbelastung
4
Tax burden
4
Anlegerschutz
3
Deutschland
3
Germany
3
Investor protection
3
Comparison
2
Gewinn
2
Profit
2
Vergleich
2
2000-2007
1
Accounting
1
Accounting standards
1
Accruals and deferrals
1
Accruals earnings management
1
Authoritative principle
1
Besteuerungsverfahren
1
Bilanzanalyse
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Bilanzierungsgrundsätze
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Consolidated financial statements
1
Corporate Governance
1
Corporate governance
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Corporate taxation
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Corporation
1
EU accounting regulation
1
EU-Bilanzrecht
1
Earnings management
1
Earnings quality
1
Financial analysis
1
Financial statement analysis
1
Finanzanalyse
1
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Article
11
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Aufsatz in Zeitschrift
Article in journal
11
Advisory report
1
Arbeitspapier
1
Aufsatz im Buch
1
Bibliografie enthalten
1
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1
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1
Collection of articles of several authors
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Festschrift
1
Graue Literatur
1
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Language
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English
6
German
5
Author
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Houqe, Muhammad Nurul
Spengel, Christoph
Herzig, Norbert
8
Campa, Domenico
5
Kahle, Holger
5
Van Zijl, Tony
5
Wagenhofer, Alfred
5
Billings, Mary Brooke
4
Skinner, Douglas J.
4
Wüstemann, Jens
4
Brown, Lawrence D.
3
Call, Andrew C.
3
Chen, Shuping
3
Christensen, Theodore E.
3
Dichev, Ilia D.
3
Dunstan, Keitha
3
Feng, Mei
3
Francis, Jennifer
3
Hofmann, Christian
3
Jaggi, Bikki
3
Jennings, Robert H.
3
Karim, A. K. M. Waresul
3
Kierzek, Sonja
3
Lev, Baruch
3
Moon, Doocheol
3
Pfeiffer, Thomas
3
Pronobis, Paul
3
Rego, Sonja Olhoft
3
Rogers, Jonathan L.
3
Schulz, Angelika
3
Tang, Michael
3
Tong, Yen H.
3
Van Buskirk, Andrew
3
Wagner, Franz W.
3
Zülch, Henning
3
Abdel-Meguid, Ahmed M.
2
Alam, Pervaiz
2
Anandarajan, Asokan
2
Anilowski, Carol
2
Bae, Kee-hong
2
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The international journal of accounting : TIJA
3
Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
1
Corporate board : role, duties & composition; accountability, responsability, committment
1
Der Betrieb
1
Die Betriebswirtschaft : DBW
1
International journal of managerial finance : IJMF
1
Journal of business economics : JBE
1
Pacific-Basin finance journal
1
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
1
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ECONIS (ZBW)
11
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1
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10
of
11
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date (oldest first)
1
Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon
;
Houqe, Muhammad Nurul
;
Van Zijl, Tony
- In:
International journal of managerial finance : IJMF
19
(
2023
)
5
,
pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
Saved in:
2
Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe
Houqe, Muhammad Nurul
;
Monem, Reza M.
;
Tareq, Mohammad
; …
- In:
Pacific-Basin finance journal
40
(
2016
),
pp. 476-490
Persistent link: https://www.econbiz.de/10011712279
Saved in:
3
The effect of IFRS adoption, investor protection and earnings quality : some reflections
Jeanjean, Thomas
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 356-362
Persistent link: https://www.econbiz.de/10009625105
Saved in:
4
The effect of IFRS adoption and investor protection on earnings quality around the world
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 333-355
Persistent link: https://www.econbiz.de/10009625112
Saved in:
5
Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 363-368
Persistent link: https://www.econbiz.de/10009681293
Saved in:
6
Measuring earnings quality : evidence from New Zealand
Houqe, Muhammad Nurul
;
Islam, Tahmin Fatema
- In:
Corporate board : role, duties & composition; …
7
(
2011
)
1
,
pp. 24-32
Persistent link: https://www.econbiz.de/10011373800
Saved in:
7
Harmonisierung der steuerlichen Gewinnermittlung in der EU und effektive Steuerbelastung von Unternehmen in den 27 EU-Mitgliedstaaten
Spengel, Christoph
;
Ernst, Crhistof
;
Finke, Katharina
- In:
Die Betriebswirtschaft : DBW
70
(
2010
)
4
,
pp. 283-299
Persistent link: https://www.econbiz.de/10003992555
Saved in:
8
IFRS als Ausgangspunkt der steuerlichen Gewinnermittlung in der Europäischen Union : Steuerbelastungskonsequenzen im Länder- und Branchenvergleich
Spengel, Christoph
- In:
Der Betrieb
59
(
2006
)
13
,
pp. 681-687
Persistent link: https://www.econbiz.de/10003309030
Saved in:
9
Rechnungslegung nach IFRS - Konsequenzen für die Besteuerung
Spengel, Christoph
- In:
Controlling & Management review / Sonderheft : ZfCM : …
(
2004
)
2
,
pp. 130-140
Persistent link: https://www.econbiz.de/10002233706
Saved in:
10
Anwendung von IAS in der EU : Zukunft des Maßgeblichkeitsprinzips und Steuerbelastung
Oestreicher, Andreas
;
Spengel, Christoph
- In:
Recht der internationalen Wirtschaft : RIW ; …
47
(
2001
)
12
,
pp. 889-902
Persistent link: https://www.econbiz.de/10001628410
Saved in:
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