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~subject:"Corporate Governance"
~subject:"Rückstellung"
~subject:"USA"
~type:"article"
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Search: subject_exact:"Höchstwertprinzip"
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Corporate Governance
Rückstellung
USA
Principle of prudence
89
Vorsichtsprinzip
89
IFRS
23
Deutschland
13
Germany
13
Accounting
9
Accrual
9
Rechnungswesen
9
Theorie
9
Theory
9
Accounting policy
8
Bilanzpolitik
8
United States
7
Balancing accounts
5
Bank
5
Bank lending
5
Bilanzierung
5
Conservatism
5
Financial statement
5
Firm valuation
5
Jahresabschluss
5
Konservatismus
5
Kreditgeschäft
5
Loss
5
Unternehmensbewertung
5
Verlust
5
Accounting valuation
4
Basel Accord
4
Basler Akkord
4
Berichtswesen
4
Bilanzielle Bewertung
4
Corporate governance
4
Credit risk
4
Hedging
4
Kreditrisiko
4
Reporting
4
Risikomanagement
4
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6
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Article in journal
17
Aufsatz in Zeitschrift
17
Aufsatz im Buch
2
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2
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English
13
German
6
Author
All
Aibar-Guzmán, Beatriz
1
Akhigbe, Aigbe O.
1
Alam, Pervaiz
1
Benzel, Ute
1
Berndt, Thomas
1
Blanco-Dopico, María-Isabel
1
Cheng, Shijun
1
Cunha, Igor
1
Davidson, Ian
1
Dinamona, Didelle Dilou
1
Dopuch, Nicholas
1
Duru, Augustine
1
Giuli, Francesco
1
Guo, Qian
1
Haaker, Andreas
1
Henselmann, Klaus
1
Hernández-Madrigal, Mónica
1
Jang, Soocheong
1
Kessler, Wolfgang
1
Lee, Jin-soo
1
Linzbach, Meike
1
Lobo, Gerald J.
1
Manzo, Marco
1
Martin, Anna D.
1
Newman, Melinda
1
Olbrich, Thomas
1
Petruska, Karin A.
1
Pollet, Joshua M.
1
Robin, Ashok J.
1
Scholz-Görlach, Ulrich
1
Seethamraju, Chandra
1
Shroff, Pervin K.
1
Song, Xiaojing
1
Tippett, Mark
1
Venkataraman, Ramgopal
1
Wang, Richard Zhe
1
Wu, Kean
1
Xu, Weihong
1
Zhang, Suning
1
Zhao, Yijiang
1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Journal of accounting and public policy
2
Review of quantitative finance and accounting
2
Abacus : a journal of accounting, finance and business studies
1
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
1
International journal of disclosure and governance
1
Panoeconomicus
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
1
Risk management and value : valuation and asset price
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
The financial review : the official publication of the Eastern Finance Association
1
The international journal of business and finance research : IJBFR
1
The review of financial studies
1
Tourism management : research, policies, practice
1
Unternehmensrechnung und -besteuerung : Grundfragen und Entwicklungen; Festschrift für Dietrich Börner zum 65. Geburtstag
1
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ECONIS (ZBW)
19
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1
Share repurchases and accounting conservatism
Lobo, Gerald J.
;
Robin, Ashok J.
;
Wu, Kean
- In:
Review of quantitative finance and accounting
54
(
2020
)
2
,
pp. 699-733
Persistent link: https://www.econbiz.de/10012232891
Saved in:
2
Why do firms hold cash? : evidence from demographic demand shifts
Cunha, Igor
;
Pollet, Joshua M.
- In:
The review of financial studies
33
(
2020
)
9
,
pp. 4102-4138
Persistent link: https://www.econbiz.de/10012387365
Saved in:
3
Antitakeover legislation and accounting conservatism : new evidence
Cheng, Shijun
;
Duru, Augustine
;
Zhao, Yijiang
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 119-140
Persistent link: https://www.econbiz.de/10011705720
Saved in:
4
The conservatism principle and the asymmetric timeliness of earnings : an event-based approach
Shroff, Pervin K.
;
Venkataraman, Ramgopal
;
Zhang, Suning
- In:
Contemporary accounting research : a journal of the …
30
(
2013
)
1
,
pp. 215-241
Persistent link: https://www.econbiz.de/10009756969
Saved in:
5
Operating risk and accounting conservatism : an empirical study
Wang, Richard Zhe
- In:
The international journal of business and finance …
7
(
2013
)
1
,
pp. 55-68
Persistent link: https://www.econbiz.de/10009682247
Saved in:
6
The influence of mandatory requirements on risk disclosure practices in Spain
Hernández-Madrigal, Mónica
;
Blanco-Dopico, María-Isabel
- In:
International journal of disclosure and governance
9
(
2012
)
1
,
pp. 78-99
Persistent link: https://www.econbiz.de/10009558413
Saved in:
7
Conservatism, SEC investigation, and fraud
Alam, Pervaiz
;
Petruska, Karin A.
- In:
Journal of accounting and public policy
31
(
2012
)
4
,
pp. 399-431
Persistent link: https://www.econbiz.de/10009624413
Saved in:
8
Constructing asset pricing models with specific factor loadings
Davidson, Ian
;
Guo, Qian
;
Song, Xiaojing
;
Tippett, Mark
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
2
,
pp. 199-213
Persistent link: https://www.econbiz.de/10009570430
Saved in:
9
The pricing of accruals for profit and loss firms
Dopuch, Nicholas
;
Seethamraju, Chandra
;
Xu, Weihong
- In:
Review of quantitative finance and accounting
34
(
2010
)
4
,
pp. 505-516
Persistent link: https://www.econbiz.de/10008797152
Saved in:
10
Neue Vorschriften für die Bilanzierung von Steuerrisikorückstellungen : der Exposure Draft ED/2009/2 des IASB
Benzel, Ute
;
Linzbach, Meike
- In:
KoR : internationale und kapitalmarktorientierte …
9
(
2009
)
7/8
,
pp. 400-408
Persistent link: https://www.econbiz.de/10003856020
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