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Search: subject:"loss recognition"
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Bilanzpolitik
21
Accounting policy
20
Timely loss recognition
17
Loss
16
Verlust
16
timely loss recognition
15
Conservatism
12
Credit risk
8
IFRS
8
Kreditrisiko
8
Bank lending
6
Kreditgeschäft
6
Theorie
5
Theory
5
Accounting quality
4
Agency theory
4
Asymmetric information
4
Asymmetrische Information
4
Führungskräfte
4
Managers
4
Prinzipal-Agent-Theorie
4
USA
4
conservatism
4
Accounting
3
Accrual
3
Asymmetric persistence
3
Basel Accord
3
Basler Akkord
3
Conditional conservatism
3
Corporate finance
3
Corporate governance
3
Debt financing
3
Fremdkapital
3
Konservatismus
3
Rechnungswesen
3
Rückstellung
3
United States
3
accounting conservatism
3
asymmetric persistence
3
value relevance
3
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Undetermined
26
Free
14
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Article
38
Book / Working Paper
9
Other
1
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Article in journal
32
Aufsatz in Zeitschrift
32
Working Paper
5
Arbeitspapier
2
Graue Literatur
2
Non-commercial literature
2
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1
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English
42
Undetermined
6
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Brauer, Sebastian
8
Westermann, Frank
8
Basu, Sudipta
4
Chan, Ann L.-C.
4
Lee, Edward
3
Balasubramanyan, Lakshmi
2
Banker, Rajiv D.
2
Byzalov, Dmitri
2
Hsu, Audrey W.-H.
2
Leuschner, Carl-Friedrich
2
Martin, Xiumin
2
Ng, Jeffrey
2
Roychowdhury, Sugata
2
Srivastava, Anup
2
Sunder, Shyam V.
2
Thomson, James B.
2
Tse, Senyo
2
Zaman, Saeed
2
Abdel-Salam, Abdallah
1
Ahn, Jae Hwan
1
Akins, Brian
1
Aly Zaher, Noha
1
Amir, Eli
1
Basuony, Mohamed A. K.
1
Brad, Laura
1
Brockman, Paul
1
Bushman, Robert M.
1
Casta, Jean-François
1
Chen, Janice Y. S.
1
Chen, Qi
1
Choi, Sunhwa
1
Ciobanu, Radu
1
Coelho, Antonio Carlos
1
Dobre, Florin
1
Dou, Yiwei
1
Dutta, Sunil
1
Galdi, Fernando Caio
1
González, Francisco
1
Guan, Yanling
1
Gutiérrez, José E.
1
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Institut für Empirische Wirtschaftsforschung, Fachbereich Wirtschaftswissenschaften
2
CESifo
1
Université Paris-Dauphine (Paris IX)
1
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Journal of accounting & economics
5
International review of financial analysis
2
Journal of Accounting and Economics
2
Journal of business finance & accounting : JBFA
2
Management science : journal of the Institute for Operations Research and the Management Sciences
2
Review of quantitative finance and accounting
2
The accounting review : a publication of the American Accounting Association
2
Working Paper
2
Working Papers / Institut für Empirische Wirtschaftsforschung, Fachbereich Wirtschaftswissenschaften
2
Advances in accounting : a research annual
1
Applied financial economics
1
Athens journal of business & economics : AJBE
1
Auditing : a journal of practice & theory
1
CESifo Working Paper
1
CESifo Working Paper Series
1
China Journal of Accounting Research
1
China journal of accounting research : CJAR
1
Corporate governance : an international review
1
Economics Papers from University Paris Dauphine
1
Emerging markets review
1
Federal Reserve Bank of Cleveland working paper series
1
International Review of Financial Analysis
1
Journal of accounting & management information systems : JAMIS
1
Journal of accounting research
1
Journal of accounting, auditing & finance : JAAF
1
Journal of business economics : JBE
1
Journal of financial management, markets and institutions
1
Journal of financial services research : JFSR
1
Journal of international accounting research
1
Journal of international financial markets, institutions & money
1
Review of Pacific Basin Financial Markets and Policies (RPBFMP)
1
Review of Quantitative Finance and Accounting
1
Review of accounting studies
1
Rotman School of Management working paper / University of Toronto Rotman School of Management
1
The international journal of accounting : TIJA
1
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ECONIS (ZBW)
34
RePEc
9
EconStor
4
BASE
1
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1
The impact of reserves practices on bank opacity
Iannotta, Giuliano
;
Kwan, Simon H.
- In:
Journal of financial management, markets and institutions
10
(
2022
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10013329747
Saved in:
2
Accounting-driven bank monitoring and firms’ debt structure : evidence from IFRS 9 adoption
Li, Xiao
;
Ng, Jeffrey
;
Saffar, Walid
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 54-77
Persistent link: https://www.econbiz.de/10014469887
Saved in:
3
Bonus incentives and losses from early debt extinguishment
Ahn, Jae Hwan
;
Choi, Sunhwa
;
Kim, Gi H.
;
Kwon, Sewon
- In:
International review of financial analysis
91
(
2024
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014447021
Saved in:
4
Asymmetric timing of gain and
loss
recognition
and insider trading profitability
Tang, Michael
;
Xin Lewis, Hua Christine
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 749-776
Persistent link: https://www.econbiz.de/10014382679
Saved in:
5
The effect of timely
loss
recognition
and accrual quality on corporate bond spread : the influence of legal and financial institutions
Aly Zaher, Noha
;
Mohamed, Ehab K. A.
;
Basuony, Mohamed A. K.
- In:
Journal of international financial markets, …
64
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012495688
Saved in:
6
Accounting conservatism and corporate cash levels : empirical evidence from Latin America
Manoel, Aviner Augusto Silva
;
Moraes, Marcelo Botelho …
- In:
Corporate governance : an international review
30
(
2022
)
3
,
pp. 335-353
Persistent link: https://www.econbiz.de/10013185415
Saved in:
7
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
Saved in:
8
The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa
;
Abdel-Salam, Abdallah
- In:
Athens journal of business & economics : AJBE
5
(
2019
)
3
,
pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
Saved in:
9
An examination of the relative abilities of earnings and cash flows to explain returns and market values
Hribar, Paul
;
Melessa, Sam
;
Mergenthaler, Rick
;
Small, …
-
2018
rates than cash flows is accounting conservatism or timely
loss
recognition
…
Persistent link: https://www.econbiz.de/10011897891
Saved in:
10
Asymmetric reporting timeliness and informational feedback
Chen, Qi
;
Huang, Zeqiong
;
Jiang, Xu
;
Zhang, Gaoqing
; …
- In:
Management science : journal of the Institute for …
67
(
2021
)
8
,
pp. 5194-5208
Persistent link: https://www.econbiz.de/10012625099
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