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~subject:"Institutional infrastructure"
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Institutional infrastructure
Accruals and deferrals
748
Rechnungsabgrenzung
748
Rückstellung
398
Accrual
395
Accounting policy
323
Bilanzpolitik
323
Public accounting
144
Öffentliches Rechnungswesen
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Gewinn
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Cash Flow
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Cash flow
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United States
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Deutschland
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IFRS
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Accounting
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Corporate Governance
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Corporate governance
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Earnings management
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Accruals
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Gewinnermittlung
36
Neues Steuerungsmodell
36
New public management
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Profit determination
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Theorie
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Theory
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Discretionary accruals
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Jahresabschluss
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earnings management
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Adhikari, Pawan
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Gårseth-Nesbakk, Levi
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Góis, Alan Diógenes
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Lima, Gerlando A. S. Franco de
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Moreira, Jeíce Catrine Cordeiro
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Timoshenko, Konstantin
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International journal of public sector performance management
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Journal of international accounting auditing & taxation
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ECONIS (ZBW)
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Effects of institutional factors on the accruals anomaly in Latin America
Moreira, Jeíce Catrine Cordeiro
;
Lima, Gerlando A. S. …
- In:
Journal of international accounting auditing & taxation
36
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012117797
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2
Reforming central government accounting in diverse contexts : a three-country comparison
Adhikari, Pawan
;
Timoshenko, Konstantin
; …
- In:
International journal of public sector performance …
2
(
2012/15
)
1
,
pp. 44-60
Persistent link: https://www.econbiz.de/10009656624
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