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Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura; Dallo, Fermín Lizarraga; … - In: European accounting review 17 (2008) 4, pp. 641-666
Persistent link: https://www.econbiz.de/10003793587
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The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove; Frimor, Hans; Şabac, Florin - In: European accounting review 22 (2013) 2, pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
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Camparing abnormal accruals estimates across samples : an international test
Peek, Erik; Meuwissen, Roger; Moers, Frank; Vanstraelen, Ann - In: European accounting review 22 (2013) 3, pp. 533-572
Persistent link: https://www.econbiz.de/10009792074
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Real earnings management and accrual-based earnings management in family firms
Achleitner, Ann-Kristin; Günther, Nina; Kaserer, Christoph - In: European accounting review 23 (2014) 3, pp. 431-461
Persistent link: https://www.econbiz.de/10010421462
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Accounting and taxation in Italy
Rocchi, Fulvia - In: European accounting review 5 (1996), pp. 981-989
Persistent link: https://www.econbiz.de/10001214161
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The relationship between financial and tax accounting in Germany : the authoritativeness and reverse authoritativeness principle
Pfaff, Dieter - In: European accounting review 5 (1996), pp. 963-979
Persistent link: https://www.econbiz.de/10001214163
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The relationship between accounting and taxation in the Republic of Ireland
Pierce, Aileen - In: European accounting review 5 (1996), pp. 951-962
Persistent link: https://www.econbiz.de/10001214164
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The relationship between accounting and taxation: the United Kingdom
Lamb, Margaret - In: European accounting review 5 (1996), pp. 933-949
Persistent link: https://www.econbiz.de/10001214166
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The principle of fiscal neutrality : the cornerstone of the relationship between financial reporting and taxation in Belgium
Jorissen, Ann - In: European accounting review 5 (1996), pp. 915-931
Persistent link: https://www.econbiz.de/10001214168
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The relationship between taxation and financial accounting in Finland
Järvenpää, Marko - In: European accounting review 5 (1996), pp. 899-914
Persistent link: https://www.econbiz.de/10001214169