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~subject:"Accruals and deferrals"
~subject:"Wirtschaftsprüfung"
~type_genre:"Article in journal"
~type_genre:"Bibliografie enthalten"
~type_genre:"Book section"
~type_genre:"Working Paper"
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Search: subject:"Bilanzpolitik"
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Accruals and deferrals
Wirtschaftsprüfung
Bilanzpolitik
4,758
Accounting policy
4,700
Corporate Governance
1,062
Corporate governance
1,060
Gewinn
870
Profit
870
Earnings management
838
earnings management
659
Rückstellung
579
Accrual
578
IFRS
543
Accounting
499
Rechnungswesen
496
Financial audit
495
Führungskräfte
491
Managers
489
USA
458
United States
453
China
290
Corporate disclosure
283
Unternehmenspublizität
283
Jahresabschluss
267
Rechnungsabgrenzung
264
Financial statement
260
Deutschland
241
Germany
237
Eigentümerstruktur
233
Ownership structure
232
Börsenkurs
220
Gewinnermittlung
220
Profit determination
219
Share price
219
Accounting standards
208
Aktiengesellschaft
207
Bank
207
Bilanzierungsgrundsätze
207
Listed company
206
Firm performance
199
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Undetermined
340
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99
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718
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15
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Article in journal
Bibliografie enthalten
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Working Paper
Aufsatz in Zeitschrift
703
Hochschulschrift
22
Graue Literatur
18
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18
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16
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15
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11
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9
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9
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6
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3
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3
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3
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3
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English
726
German
7
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Habib, Ahsan
7
Moehrle, Stephen R.
6
Salehi, Mahdi
6
Reynolds-Moehrle, Jennifer Ann
5
Wang, Jenny Jing
5
Commerford, Benjamin P.
4
Gul, Ferdinand A.
4
Iatridis, George
4
Khairul Anuar Kamarudin
4
Krishnan, Gopal
4
Kyriakou, Maria I.
4
Lim, Chee Yeow
4
Meckfessel, Michele
4
Sellami, Yosra Mnif
4
Cheng, C. S. Agnes
3
Cherif, Imen
3
Du, Xingqiang
3
Franzen, Laurel
3
García-Teruel, Pedro J.
3
Gujarathi, Mahendra R.
3
Hossain, Sarowar
3
Iatridis, George Emmanuel
3
Jarboui, Anis
3
Khurana, Inder K.
3
Martínez-Solano, Pedro
3
Ozili, Peterson K.
3
Papanastasopoulos, Georgios A.
3
Rusmin, Rusmin
3
Sánchez-Ballesta, Juan P.
3
Velte, Patrick
3
Wan Adibah Wan Ismail
3
Wu, Xi
3
Zang, Yoonseok
3
Abdullatif, Modar
2
Abu Afifa, Malik
2
Achek, Imen
2
Agarwalla, Sobhesh Kumar
2
Ahalik
2
Ahmed, Anwer S.
2
Ahmed, Kamran
2
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Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen
1
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Auditing : a journal of practice & theory
29
Advances in accounting : a research annual
23
Managerial auditing journal
20
Review of accounting studies
20
The accounting review : a publication of the American Accounting Association
18
Review of quantitative finance and accounting
17
Journal of accounting & economics
15
Journal of business finance & accounting : JBFA
13
Cogent business & management
11
Journal of contemporary accounting & economics
11
Accounting horizons : a quarterly publication of the American Accounting Association
10
International journal of auditing : IJA
10
International journal of economics and financial issues : IJEFI
10
The journal of applied business research
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Afro-Asian Journal of Finance and Accounting : AAJFA
9
Asian review of accounting
9
Journal of accounting in emerging economies : JAEE
9
Journal of financial reporting & accounting : JFRA
9
International journal of accounting and information management
8
Journal of business ethics : JOBE
8
Journal of international accounting auditing & taxation
8
Asia-Pacific journal of accounting & economics : APJAE
7
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
International journal of managerial and financial accounting
7
Investment management and financial innovations
7
Journal of accounting and public policy
7
Journal of accounting, auditing & finance
7
Journal of management & governance
7
Research in accounting regulation
7
Abacus : a journal of accounting, finance and business studies
6
Australasian accounting business and finance journal : AABF
6
International journal of critical accounting : IJCA
6
Journal of accounting research
6
Journal of applied accounting research
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
China journal of accounting research : CJAR
5
European accounting review
5
International journal of economic perspectives : IJEP
5
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ECONIS (ZBW)
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91
Board gender diversity and real earnings management : the moderating role of auditor reputation
Halaoua, Sameh
;
Boukattaya, Sonia
- In:
International journal of accounting, auditing and …
19
(
2023
)
1
,
pp. 101-127
Persistent link: https://www.econbiz.de/10014286330
Saved in:
92
Abnormal audit fees and accounting quality : further evidence from audit hours
Lee, Woo Jae
;
Choi, Seung Uk
- In:
Applied economics
55
(
2023
)
36
,
pp. 4239-4257
Persistent link: https://www.econbiz.de/10014299625
Saved in:
93
Corporate lobbying : resource-seeking or rent-seeking? : evidence from audit fees
Low, Steven Yik-Pui
;
Foo, Yee-Boon
;
Gul, Ferdinand A.
- In:
Journal of contemporary accounting & economics
19
(
2023
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10014301896
Saved in:
94
Top executive gender diversity and financial reporting quality
Hrazdil, Karel
;
Simunic, Dan A.
;
Spector, Stephen
; …
- In:
Journal of contemporary accounting & economics
19
(
2023
)
2
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014301924
Saved in:
95
Former auditors on the audit committee and earnings management : evidence from African banks
Sellami, Yosra Mnif
;
Slimi, Imen
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2383-2420
Persistent link: https://www.econbiz.de/10014302094
Saved in:
96
Critical audit matters : litigation, quality and conservatism
Elshafie, Essam
- In:
Review of accounting & finance
22
(
2023
)
3
,
pp. 294-328
Persistent link: https://www.econbiz.de/10014302215
Saved in:
97
Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type
Commerford, Benjamin P.
;
Mullis, Curtis
;
Stefaniak, Chad M.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 153-173
Persistent link: https://www.econbiz.de/10014303122
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98
Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
99
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
100
The impact of audit quality on earnings management and cost of equity capital : evidence from a developing market
Le, Ben
;
Moore, Paula Hearn
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 695-728
Persistent link: https://www.econbiz.de/10014304980
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