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~subject:"Bilanzpolitik"
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Bilanzpolitik
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accounting estimates
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Beaulieu, Philip
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Accounting horizons : a quarterly publication of the American Accounting Association
1
Journal of business ethics : JBE
1
Journal of business finance & accounting : JBFA
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Journal of contemporary accounting & economics
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ECONIS (ZBW)
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1
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:
2
The influence of a family business climate and CEO-CFO relationship quality on misreporting conduct
Gao, Jingyu
;
Masli, Adi
;
Suh, Ikseon
;
Xu, Jingchang
- In:
Journal of business ethics : JBE
171
(
2021
)
1
,
pp. 99-122
Persistent link: https://www.econbiz.de/10012546627
Saved in:
3
Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests : evidence from Australia
Kabir, Humayun
;
Su, Li
;
Rahman, Asheq
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012421431
Saved in:
4
Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from
accounting
estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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