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~subject:"Accounting policy"
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Accounting policy
Gewinn
11,341
Profit
11,067
Willingness to pay
10,631
Zahlungsbereitschaftsanalyse
10,026
Theorie
5,216
Theory
5,110
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2,292
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2,280
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2,265
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2,233
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2,018
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1,958
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1,949
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1,895
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1,822
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1,596
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1,593
willingness to pay
1,308
Capital income
1,304
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1,304
Ankündigungseffekt
1,236
Announcement effect
1,236
Deutschland
1,218
Schätzung
1,169
Bilanzpolitik
1,167
Estimation
1,139
Earnings announcement
1,125
Prognose
1,119
Gewinnprognose
1,118
Forecast
1,090
Bank
948
Germany
934
Finanzanalyse
896
Financial analysis
895
Prognoseverfahren
845
Forecasting model
842
Diskrete Entscheidung
771
Discrete choice
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English
1,155
German
7
French
1
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1
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Jackson, Andrew B.
10
Ozili, Peterson K.
9
Christensen, Theodore E.
8
Lobo, Gerald J.
7
Ronen, Joshua
7
Abeysekera, Indra
6
Abu Afifa, Malik
6
Bansal, Manish
6
Dichev, Ilia D.
6
Ibrahim, Salma
6
Yamaguchi, Tomoyasu
6
Easton, Peter D.
5
Enomoto, Masahiro
5
Habib, Ahsan
5
Iatridis, George
5
Park, Sorah
5
Sivaramakrishnan, Shiva
5
Thomas, Wayne B.
5
Wagenhofer, Alfred
5
Gounopoulos, Dimitrios
4
Graham, John R.
4
Harvey, Campbell R.
4
Hossain, Mahmud
4
Kilic, Emre
4
Lewis-Western, Melissa F.
4
Lin, Fengyi
4
Mishra, Chandra Sekhar
4
Nagar, Neerav
4
Nakano, Makoto
4
Ozili, Peterson K
4
Rajgopal, Shivaram
4
Ranasinghe, Tharindra
4
Rezaee, Zabihollah
4
Taylor, Stephen L.
4
Valaskova, Katarina
4
Yang, Yiru
4
Zülch, Henning
4
Ahmeti, Skender
3
Anagnostopoulou, Seraina C.
3
Anandarajan, Asokan
3
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Gottfried Wilhelm Leibniz Universität Hannover
1
Harvard Institute for International Development
1
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Review of quantitative finance and accounting
28
Journal of accounting & economics
24
Review of accounting studies
24
International review of financial analysis
23
Journal of business finance & accounting : JBFA
23
The accounting review : a publication of the American Accounting Association
22
Advances in accounting : a research annual
21
Finance research letters
18
Accounting horizons : a quarterly publication of the American Accounting Association
13
Journal of accounting, auditing & finance : JAAF
13
The international journal of accounting : TIJA
13
The journal of applied business research
13
Investment management and financial innovations
12
Journal of accounting research
12
Journal of international accounting auditing & taxation
12
Journal of banking & finance
10
Review of accounting & finance
10
The journal of corporate finance : contracting, governance and organization
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
International journal of accounting and information management
9
International journal of economics and financial issues : IJEFI
9
International review of economics & finance : IREF
9
Managerial auditing journal
9
Journal of accounting and public policy
8
Research in international business and finance
8
Abacus : a journal of accounting, finance and business studies
7
Afro-Asian Journal of Finance and Accounting : AAJFA
7
Asia-Pacific journal of accounting & economics : APJAE
7
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
Journal of accounting, auditing & finance
7
Journal of applied accounting research
7
Journal of international accounting research
7
Management science : journal of the Institute for Operations Research and the Management Sciences
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
6
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
6
International journal of economic perspectives : IJEP
6
International journal of managerial finance : IJMF
6
Journal of contemporary accounting & economics
6
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ECONIS (ZBW)
1,164
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1
Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
Cho, Myojung
;
Hah, Young D.
;
Kim, Oliver
- In:
The international journal of accounting : TIJA
46
(
2011
)
1
,
pp. 79-101
Persistent link: https://www.econbiz.de/10008989258
Saved in:
2
The impact of SFAS 133 on income smoothing by banks through loan
loss
provisions
Kilic, Emre
;
Lobo, Gerald J.
;
Ranasinghe, Tharindra
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
1
,
pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
Saved in:
3
Bank earnings management through loan
loss
provisions : a double-edged sword?
Norden, Lars
;
Stoian, Anamaria
-
2013
Persistent link: https://www.econbiz.de/10010225577
Saved in:
4
Institutional Ownership and Income Smoothing by Japanese Banks Through Loan
Loss
Provisions
Kwak, Wikil
-
2010
This paper examines the association between institutional ownership and income smoothing through bank loan
loss
… of banks increases, income smoothing via loan
loss
provisions increases. Additional tests show that there is a …
Persistent link: https://www.econbiz.de/10013150616
Saved in:
5
Banking sector earnings management using loan
loss
provisions in the Fintech era
Ozili, Peterson K.
- In:
International journal of managerial finance : IJMF
18
(
2022
)
1
,
pp. 75-93
Persistent link: https://www.econbiz.de/10012797746
Saved in:
6
Loan
loss
provisions and income smoothing : do shareholders matter?
Skała, Dorota
- In:
International review of financial analysis
78
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013253502
Saved in:
7
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
8
Income smoothing among European systemic and non-systemic banks
Peterson, Ozili K.
;
Arun, Thankom
- In:
The British accounting review : the journal of the …
50
(
2018
)
5
,
pp. 539-558
Persistent link: https://www.econbiz.de/10011925503
Saved in:
9
Income smoothing through loan
loss
provisions in south and Eastern European banks
Shala, Albulena
;
Toçi, Valentin
;
Ahmeti, Skender
- In:
Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis …
38
(
2020
)
2
,
pp. 429-452
Persistent link: https://www.econbiz.de/10012430430
Saved in:
10
Income smoothing management and loan
loss
provisions in the banking system
Gómez-Ortega, Alba
;
Licerán-Gutiérrez, Ana
; …
- In:
The journal of risk finance : JRF
24
(
2023
)
5
,
pp. 537-553
Persistent link: https://www.econbiz.de/10014430823
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