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Accounting policy
Bilanzpolitik
6,604
Corporate governance
1,472
Corporate Governance
1,442
Wirtschaftsprüfung
1,371
Financial audit
1,368
Earnings management
1,118
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1,081
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1,080
earnings management
951
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880
Service quality
879
IFRS
783
Accounting
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727
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704
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649
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556
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547
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485
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467
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428
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425
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372
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372
Theorie
332
Theory
329
Accruals and deferrals
319
Ownership structure
319
Rechnungsabgrenzung
319
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315
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298
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290
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290
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Lobo, Gerald J.
27
Zülch, Henning
27
Habib, Ahsan
22
Campa, Domenico
20
Freidank, Carl-Christian
20
Hasan, Iftekhar
20
Iatridis, George
18
Zhou, Jian
17
Küting, Karlheinz
16
Sun, Bo
16
Yamaguchi, Tomoyasu
16
Ozili, Peterson K
15
Shuto, Akinobu
15
Christensen, Theodore E.
14
Enomoto, Masahiro
14
Kim, Jeong-bon
14
Ronen, Joshua
14
Sundvik, Dennis
14
Thomas, Wayne B.
14
Walker, Martin
14
Jarboui, Anis
13
Kim, Yongtae
13
Ozili, Peterson K.
13
Seybert, Nicholas
13
Gounopoulos, Dimitrios
12
Jeanjean, Thomas
12
Khurana, Inder K.
12
Krishnan, Gopal V.
12
Myers, Linda A.
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Müller, Stefan
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Ahmed, Anwer S.
11
Anagnostopoulou, Seraina C.
11
Bansal, Manish
11
Collins, Daniel W.
11
Gavious, Ilanit
11
Hribar, Paul
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Ibrahim, Salma
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Jaggi, Bikki
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Kirsch, Hanno
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Moehrle, Stephen R.
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World Bank
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Gottfried Wilhelm Leibniz Universität Hannover
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Haufe-Lexware GmbH & Co. KG
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Otto-Friedrich-Universität Bamberg
2
Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen
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Amsterdam Center for Corporate Finance
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Eurasia Business and Economics Society / Conference <14., 2014, Barcelona>
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European Association of University Teachers of Banking and Finance
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Instituto Valenciano de Investigaciones Económicas
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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
89
Journal of accounting and public policy
77
Journal of business finance & accounting : JBFA
69
Advances in accounting : a research annual
67
The international journal of accounting : TIJA
66
Cogent business & management
59
International review of financial analysis
55
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
Finance research letters
50
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
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
Research in international business and finance
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International review of economics & finance : IREF
31
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
Journal of accounting in emerging economies : JAEE
30
Afro-Asian Journal of Finance and Accounting : AAJFA
29
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
International journal of economics and financial issues : IJEFI
29
Journal of accounting, auditing & finance
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
Abacus : a journal of accounting, finance and business studies
25
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ECONIS (ZBW)
6,477
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1
Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus
;
Ditter, Dominik
;
Scherr, Elisabeth
- In:
Journal of emerging technologies in Accounting
12
(
2015
),
pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
Saved in:
2
Financial reporting quality of private and public banks in India
Prasanna Kumar, Vijyapu
;
Kar, Sujata
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
12
(
2022
)
6
,
pp. 712-729
Persistent link: https://www.econbiz.de/10014230071
Saved in:
3
Cosmetic earnings management and quarterly reporting : evidence from European companies
Stojanovic, Vladimir
;
Borowiecki, Karol Jan
- In:
International journal of economics and accounting : IJEA
6
(
2015
)
3
,
pp. 248-275
Persistent link: https://www.econbiz.de/10011458733
Saved in:
4
Comparison of cosmetic earnings management for the developed markets and emerging markets : some empirical evidence from the United States and Taiwan
Lin, Fengyi
;
Wu, Sheng-fu
- In:
Economic modelling
36
(
2014
),
pp. 466-473
Persistent link: https://www.econbiz.de/10010416419
Saved in:
5
The relations among accounting conservatism, institutional investors and earnings manipulation
Lin, Fengyi
;
Wu, Chung-min
;
Fang, Tzu-yi
;
Wun, Jheng-ci
- In:
Economic modelling
37
(
2014
),
pp. 164-174
Persistent link: https://www.econbiz.de/10010417768
Saved in:
6
Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert
;
Watrin, Christoph
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011705301
Saved in:
7
Does mandatory IFRS convergence constrain rounding manipulations in accounting? : evidence from Chinese firms
Dang, Li
;
He, Daoping Steven
;
Sun, Yuefan
- In:
International journal of managerial and financial accounting
9
(
2017
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10011795080
Saved in:
8
Evidence on the extent of cosmetic earnings and revenues management by Jordanian companies
Bader, Ahmad Ahed
;
Saleh, Mousa Mohammad Abdullah
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 20-30
Persistent link: https://www.econbiz.de/10011809237
Saved in:
9
Empirical evidence of the rounding phenomenon in reported pro forma earnings
He, Daoping
- In:
International journal of business
23
(
2018
)
4
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011950411
Saved in:
10
Unusual patterns in reported segment earnings of US firms
Garza-Gomez, Xavier
;
Dong, Xiaobo
;
Yang, Ziyun
- In:
Journal of applied accounting research
16
(
2015
)
2
,
pp. 287-304
Persistent link: https://www.econbiz.de/10011379364
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