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~subject:"Bilanzpolitik"
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Bilanzpolitik
Benford's law
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significant digits
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Lin, Fengyi
3
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Dong, Xiaobo
1
Fang, Tzu-yi
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Fang, Wenchang
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1
He, Daoping Steven
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1
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Afro-Asian Journal of Finance and Accounting : AAJFA
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ECONIS (ZBW)
12
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Financial reporting quality of private and public banks in India
Prasanna Kumar, Vijyapu
;
Kar, Sujata
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
12
(
2022
)
6
,
pp. 712-729
Persistent link: https://www.econbiz.de/10014230071
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2
Evidence on the extent of cosmetic earnings and revenues management by Jordanian companies
Bader, Ahmad Ahed
;
Saleh, Mousa Mohammad Abdullah
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 20-30
Persistent link: https://www.econbiz.de/10011809237
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3
Empirical evidence of the rounding phenomenon in reported pro forma earnings
He, Daoping
- In:
International journal of business
23
(
2018
)
4
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011950411
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4
Does mandatory IFRS convergence constrain rounding manipulations in accounting? : evidence from Chinese firms
Dang, Li
;
He, Daoping Steven
;
Sun, Yuefan
- In:
International journal of managerial and financial accounting
9
(
2017
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10011795080
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5
Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert
;
Watrin, Christoph
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011705301
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6
Unusual patterns in reported segment earnings of US firms
Garza-Gomez, Xavier
;
Dong, Xiaobo
;
Yang, Ziyun
- In:
Journal of applied accounting research
16
(
2015
)
2
,
pp. 287-304
Persistent link: https://www.econbiz.de/10011379364
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7
Cosmetic earnings management and quarterly reporting : evidence from European companies
Stojanovic, Vladimir
;
Borowiecki, Karol Jan
- In:
International journal of economics and accounting : IJEA
6
(
2015
)
3
,
pp. 248-275
Persistent link: https://www.econbiz.de/10011458733
Saved in:
8
Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus
;
Ditter, Dominik
;
Scherr, Elisabeth
- In:
Journal of emerging technologies in Accounting
12
(
2015
),
pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
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9
Comparison of cosmetic earnings management for the developed markets and emerging markets : some empirical evidence from the United States and Taiwan
Lin, Fengyi
;
Wu, Sheng-fu
- In:
Economic modelling
36
(
2014
),
pp. 466-473
Persistent link: https://www.econbiz.de/10010416419
Saved in:
10
The relations among accounting conservatism, institutional investors and earnings manipulation
Lin, Fengyi
;
Wu, Chung-min
;
Fang, Tzu-yi
;
Wun, Jheng-ci
- In:
Economic modelling
37
(
2014
),
pp. 164-174
Persistent link: https://www.econbiz.de/10010417768
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