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~person:"Kußmaul, Heinz"
~person:"Seidel, Timothy A."
~subject:"Betriebliche Ruhegeldverpflichtung"
~subject:"Bilanzpolitik"
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Betriebliche Ruhegeldverpflichtung
Bilanzpolitik
Deutschland
38
Betriebswirtschaftliche Steuerlehre
34
Germany
31
Betriebswirtschaftslehre
27
Corporate tax management
26
Theorie
22
Theory
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Unternehmensgründung
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Business economics
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Unternehmensfinanzierung
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Betriebliche Finanzwirtschaft
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Bilanz
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Bilanzielle Bewertung
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Kußmaul, Heinz
Seidel, Timothy A.
Heintges, Sebastian
3
Ronen, Joshua
3
Brixner, Martin
2
Carbó Valverde, Santiago
2
Cassell, Cory A.
2
Cuadros-Solas, Pedro Jesús
2
Duțescu, Adriana
2
Jooste, Leonie
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Magni, Domitilla
2
Myers, Linda A.
2
Peemöller, Volker H.
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Phan, Hieu V.
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Rodríguez Fernández, Francisco
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Vansant, Brian
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Yaari, Varda
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Zdrowomyslaw, Norbert
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Lehr- und Handbücher der Betriebswirtschaftslehre
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ECONIS (ZBW)
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Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management
Cassell, Cory A.
-
2016
We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve...
Persistent link: https://www.econbiz.de/10013006346
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2
Externes Rechnungswesen
Bieg, Hartmut
;
Kußmaul, Heinz
-
2003
-
3., völlig überarbeitete und stark erweiterte Auflage
Persistent link: https://www.econbiz.de/10014005515
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3
Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
Cassell, Cory A.
;
Myers, Linda A.
;
Seidel, Timothy A.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 23-38
Persistent link: https://www.econbiz.de/10011420787
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4
Betriebliche Altersversorgung von Geschäftsführern : Voraussetzungen und finanzwirtschaftliche Auswirkungen
Kußmaul, Heinz
-
1995
Persistent link: https://www.econbiz.de/10014005152
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