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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
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The influence of country, industry, and topic factors on IFRS policy choice
Stadler, Christian; Nobes, Christopher - In: Abacus : a journal of accounting, finance and business … 50 (2014) 4, pp. 386-421
Persistent link: https://www.econbiz.de/10010471827
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Economic relations among earnings quality measures
Ewert, Peter; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 51 (2015) 3, pp. 311-355
Persistent link: https://www.econbiz.de/10011508196
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The impact of corporate governance on informative earnings management in the Chinese market
Lin, Zhijun; Liu, Ming; Noronha, Carlos - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 568-609
Persistent link: https://www.econbiz.de/10011623048
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Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.
Patatoukas, Panos N. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 166-175
Persistent link: https://www.econbiz.de/10011581802
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Editorial: special issue on earnings management
Jones, Stewart - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 133-135
Persistent link: https://www.econbiz.de/10011965513
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Modelling receivables and deferred revenues to detect revenue management
Zha Giedt, Jenny - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 181-209
Persistent link: https://www.econbiz.de/10011965514
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Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris; Ma, Le; Vasnev, Andrey - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
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Research design issues in studies using discretionary accruals
McNichols, Maureen; Stubben, Stephen R. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 227-246
Persistent link: https://www.econbiz.de/10011965523