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~subject:"Accounting policy"
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Accounting policy
Japan
66,767
Bank
65,090
Kreditrisiko
20,401
Credit risk
20,237
Theorie
20,042
USA
19,912
Theory
19,685
Kreditgeschäft
18,081
United States
17,957
Bank lending
17,488
Deutschland
15,107
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13,067
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11,328
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11,052
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10,945
Bankenaufsicht
10,494
Germany
10,468
Banking supervision
9,767
Finanzkrise
9,634
Financial crisis
9,515
Welt
9,430
World
9,280
EU-Staaten
8,714
EU countries
8,494
Bankenregulierung
8,231
Bank regulation
8,189
Geldpolitik
7,756
Schätzung
7,585
Estimation
7,330
Monetary policy
7,163
Bilanzpolitik
6,900
China
6,431
Großbritannien
6,280
Financial sector
6,142
Finanzsektor
5,959
Kapitalkosten
5,805
Cost of capital
5,697
Bankrisiko
5,611
Bank risk
5,544
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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
19
Zhou, Jian
17
Küting, Karlheinz
16
Sun, Bo
16
Yamaguchi, Tomoyasu
16
Christensen, Theodore E.
15
Ozili, Peterson K
15
Shuto, Akinobu
15
Enomoto, Masahiro
14
Kim, Jeong-bon
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
Lithuanian University of Agriculture
4
Helmut-Schmidt-Universität
3
Peter Lang GmbH
3
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
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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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Source
All
ECONIS (ZBW)
6,592
Other ZBW resources
16
BASE
5
RePEc
5
Showing
1
-
10
of
6,618
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Accounting information in debt contracting
Deno, Snježana
-
2018
Persistent link: https://www.econbiz.de/10011826119
Saved in:
2
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:
3
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 … different role in monitoring income smoothing during the recessionary period in
Japan
from the normal economic periods studied …
Persistent link: https://www.econbiz.de/10013150616
Saved in:
4
Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey
;
Saffar, Walid
;
Zhang, Janus Jian
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
Saved in:
5
Bank
loan covenants,
accrual
quality and firms’ information environment
Chen, Chao-Jung
;
He, Wen
;
Lu, Chien-Ju
;
Yu, Xin
- In:
Accounting and finance
62
(
2022
)
1
,
pp. 547-575
Persistent link: https://www.econbiz.de/10013166418
Saved in:
6
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:
7
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:
8
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
Saved in:
9
Effects of international institutional factors on earnings quality of banks
Kanagaretnam, Kiridaran
;
Lim, Chee Yeow
;
Lobo, Gerald J.
- In:
Journal of banking & finance
39
(
2014
),
pp. 87-106
Persistent link: https://www.econbiz.de/10010340769
Saved in:
10
Non-linear dynamics in discretionary accruals : an analysis of
bank
loan-loss provisions
Balboa, Marina
;
López-Espinosa, Germán
;
Rubia, Antonio
-
2012
Persistent link: https://www.econbiz.de/10010436883
Saved in:
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