Search Results - subject:"Bilanz"

The optional qualitative assessment in impairment tests

Black, Dirk E.; Krupa, Jake; Minutti-Meza, Miguel - In: Journal of international accounting research 21 (2022) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10013411460

Strategic entry decisions, accounting signals, and risk management disclosure

Zou, Youli - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2338-2375

Persistent link: https://www.econbiz.de/10013464926

The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers

Guggenmos, Ryan D.; Rennekamp, Kristina; Rupar, Kathy; … - In: Journal of accounting research 60 (2022) 5, pp. 1915-1945

Persistent link: https://www.econbiz.de/10013465585

Investment incentives and leverage : evidence from China's accelerated depreciation policy

Zhao, Lexin; Fang, Hongsheng - In: The world economy : the leading journal on … 45 (2022) 11, pp. 3625-3649

Persistent link: https://www.econbiz.de/10013468549

Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan

Yamashita, Tomoaki; Fujiyama, Keishi - 2022

Persistent link: https://www.econbiz.de/10013503382

The determinants and informativeness of non-GAAP revenue disclosures

Campbell, John L.; Gee, Kurt H.; Wiebe, Zac - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 23-48

Persistent link: https://www.econbiz.de/10013503442

Fair value measurement discretion and opportunistic avoidance of impairment loss recognition

Hodder, Leslie D.; Sheneman, Amy G. - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 243-268

Persistent link: https://www.econbiz.de/10013503567

Intangible assets, goodwill and earnings management : evidence from France and the UK

Kimouche, Bilal - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 111-129

Persistent link: https://www.econbiz.de/10014227972

Principles-based standards and conditional accounting conservatism

Krishnan, Gopal; Zhang, Jing - In: Advances in accounting : a research annual 58 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10014229623

Financial accounting : introduction to German GAAP with exercises

Nothhelfer, Robert - 2022 - 2nd edition

Every German student of business administration needs to have a basic understanding of accounting according to German GAAP. Thanks to globalization, many courses in German accounting are nowadays conducted in English. In addition, many foreign subsidiaries of German companies have to prepare...

Persistent link: https://www.econbiz.de/10014550618

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