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Accounting policy
Bilanzpolitik
6,718
Corporate governance
1,459
Corporate Governance
1,401
Earnings management
1,305
Profit
1,094
Gewinn
1,092
earnings management
974
IFRS
795
Accounting
752
Rechnungswesen
736
Rückstellung
723
Accrual
722
Wirtschaftsprüfung
674
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672
Managers
659
Führungskräfte
657
USA
541
United States
537
Deutschland
475
Germany
458
Jahresabschluss
405
Financial statement
384
China
382
Corporate disclosure
361
Unternehmenspublizität
361
Accruals and deferrals
331
Rechnungsabgrenzung
331
Bank
323
Theorie
321
Theory
321
Ownership structure
304
Börsenkurs
302
Share price
302
Firm performance
301
Unternehmenserfolg
299
Eigentümerstruktur
296
Gewinnermittlung
284
Profit determination
282
Accounting standards
281
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2,131
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1,838
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Article
4,565
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2,019
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6
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36
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31
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31
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15
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11
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11
Ratgeber
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9
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4
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2
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English
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451
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Lobo, Gerald J.
27
Zülch, Henning
27
Habib, Ahsan
22
Campa, Domenico
21
Hasan, Iftekhar
21
Freidank, Carl-Christian
20
Iatridis, George
18
Zhou, Jian
17
Küting, Karlheinz
16
Sun, Bo
16
Yamaguchi, Tomoyasu
16
Christensen, Theodore E.
15
Kim, Jeong-bon
15
Ozili, Peterson K
15
Shuto, Akinobu
15
Enomoto, Masahiro
14
Ronen, Joshua
14
Sundvik, Dennis
14
Thomas, Wayne B.
14
Walker, Martin
14
Jarboui, Anis
13
Khurana, Inder K.
13
Kim, Yongtae
13
Ozili, Peterson K.
13
Seybert, Nicholas
13
Gounopoulos, Dimitrios
12
Jeanjean, Thomas
12
Krishnan, Gopal V.
12
Myers, Linda A.
12
Müller, Stefan
12
Ahmed, Anwer S.
11
Alhadab, Mohammad
11
Anagnostopoulou, Seraina C.
11
Bansal, Manish
11
Collins, Daniel W.
11
Gavious, Ilanit
11
Hribar, Paul
11
Ibrahim, Salma
11
Jaggi, Bikki
11
Kirsch, Hanno
11
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National Bureau of Economic Research
9
Asian Development Bank
5
Helmut-Schmidt-Universität
3
Peter Lang GmbH
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Springer Fachmedien Wiesbaden
3
Universitat Pompeu Fabra / Departament d'Economia i Empresa
3
World Bank
3
Deutsches Institut für Corporate Finance
2
Erich-Schmidt-Verlag
2
Goethe-Universität Frankfurt am Main
2
Gottfried Wilhelm Leibniz Universität Hannover
2
Haufe-Lexware GmbH & Co. KG
2
Otto-Friedrich-Universität Bamberg
2
Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen
2
Universität Duisburg-Essen
2
Verlag Dr. Kovač
2
Amsterdam Center for Corporate Finance
1
Books on Demand GmbH <Norderstedt>
1
Centre for Economic Reform and Transformation
1
Deutscher Taschenbuch-Verlag <München>
1
Edward Elgar Publishing
1
Eurasia Business and Economics Society / Conference <14., 2014, Barcelona>
1
European Association of University Teachers of Banking and Finance
1
Friedrich-Schiller-Universität Jena
1
Hamburger Revisions-Tagung <3, 2004, Hamburg>
1
Hamburger Revisions-Tagung <4, 2005, Hamburg>
1
Harvard Institute for International Development
1
Institut für Finanzdienstleistungen Zug
1
Institute of Chartered Accountants in England and Wales
1
Instituto Valenciano de Investigaciones Económicas
1
International Association for the Study of Insurance Economics
1
International Bank for Reconstruction and Development
1
International Conference on Insurance Accountancy <2003, London>
1
KPMG Schweiz
1
LexisNexis Verlag
1
Ludwig-Maximilians-Universität München
1
Melbourne Institute of Applied Economic and Social Research
1
Shaker Verlag
1
Springer International Publishing
1
Technische Universität Bergakademie Freiberg
1
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Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
95
Review of quantitative finance and accounting
94
Journal of accounting & economics
90
Journal of accounting and public policy
82
Advances in accounting : a research annual
70
Journal of business finance & accounting : JBFA
69
The international journal of accounting : TIJA
66
Cogent business & management
59
Finance research letters
57
International review of financial analysis
55
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
Journal of accounting research
46
The journal of corporate finance : contracting, governance and organization
44
Accounting horizons : a quarterly publication of the American Accounting Association
41
Research in international business and finance
41
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
37
International journal of accounting and information management
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
Journal of accounting in emerging economies : JAEE
34
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International journal of economics and financial issues : IJEFI
31
International review of economics & finance : IREF
31
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
Afro-Asian Journal of Finance and Accounting : AAJFA
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
Journal of accounting, auditing & finance
29
Journal of financial reporting & accounting : JFRA
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
28
Corporate ownership & control : international scientific journal
28
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
The journal of corporate accounting & finance
26
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ECONIS (ZBW)
6,590
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1
The role of accounting disaggregation in detecting and mitigating earnings management
Amir, Eli
;
Einhorn, Eti
;
Kama, Itay
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 43-68
Persistent link: https://www.econbiz.de/10010347415
Saved in:
2
Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio
;
Amorós Martínez, Araceli
; …
- In:
Spanish journal of finance & accounting : the official …
50
(
2021
)
2
,
pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
Saved in:
3
The use of accounting anomalies indicators to predict business failure
Serrano-Cinca, Carlos
;
Gutiérrez-Nieto, Begoña
; …
- In:
European management journal
37
(
2019
)
3
,
pp. 353-375
Persistent link: https://www.econbiz.de/10012063180
Saved in:
4
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
Freidank, Carl-Christian
(
ed.
);
Bareis, Peter
(
contributor
)
-
1998
Persistent link: https://www.econbiz.de/10000645413
Saved in:
5
Bilanzpolitik : Jahresabschluss nach Handels- und Steuerrecht : mit Aufgaben und Lösungen
Hilke, Wolfgang
-
2000
-
5., vollst. überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000672803
Saved in:
6
Creative accounting exposed
Torre, Ignacio de la
-
2009
Persistent link: https://www.econbiz.de/10003716283
Saved in:
7
Abschlussprüfer und Bilanzpolitik der Mandanten : eine empirische Analyse des deutschen Prüfungsmarktes
Zimmermann, Ruth-Caroline
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003646656
Saved in:
8
Rechnungslegungspolitik in einem IAS/IFRS-Einzelabschluss und einer traditionellen Steuerbilanz ohne Maßgeblichkeitsprinzip : Möglichkeiten des unabhängigen Einsatzes bilanzpolitis...
Glaschke, Michael
-
2006
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003356792
Saved in:
9
Bilanzpolitik: Ergebnisglättung und Wertrelevanz
Arbter, Robert
-
2009
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003853808
Saved in:
10
Vergütungsanreize und opportunistische Bilanzpolitik : eine empirische Analyse der Rolle von Aufsichtsrat und Abschlussprüfer
Tebben, Tobias
-
2011
-
1. Aufl.
Persistent link: https://www.econbiz.de/10008909121
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