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Accounting policy
Gewinn
11,254
Profit
10,781
Bilanzpolitik
6,794
Jahresabschluss
5,566
Financial statement
4,539
Reporting
4,153
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4,115
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4,028
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3,797
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3,443
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3,364
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3,311
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3,156
Theorie
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Corporate Governance
2,297
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2,279
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2,259
Rentabilität
2,248
Rechnungswesen
2,161
Accounting
2,087
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1,866
Corporate disclosure
1,865
Börsenkurs
1,854
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1,728
Wirtschaftsprüfung
1,479
Financial audit
1,451
Kapitaleinkommen
1,399
Capital income
1,398
Ankündigungseffekt
1,302
Announcement effect
1,300
Bank
1,227
Prognose
1,211
Welt
1,180
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1,172
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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.
12
Müller, Stefan
12
Ahmed, Anwer S.
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
Moehrle, Stephen R.
11
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National Bureau of Economic Research
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Asian Development Bank
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Lithuanian University of Agriculture
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Erich-Schmidt-Verlag <Berlin>
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Peter Lang GmbH
3
Springer Fachmedien Wiesbaden
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Universitat Pompeu Fabra / Departament d'Economia i Empresa
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World Bank
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Deutsches Institut für Corporate Finance
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Goethe-Universität Frankfurt am Main
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Gottfried Wilhelm Leibniz Universität Hannover
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Haufe-Lexware GmbH & Co. KG
2
Otto-Friedrich-Universität Bamberg
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Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen
2
Universität Duisburg-Essen
2
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2
Amsterdam Center for Corporate Finance
1
Books on Demand GmbH <Norderstedt>
1
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Deutscher Taschenbuch-Verlag <München>
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Edward Elgar Publishing
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Eurasia Business and Economics Society / Conference <14., 2014, Barcelona>
1
European Association of University Teachers of Banking and Finance
1
Friedrich-Schiller-Universität Jena
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Hamburger Revisions-Tagung <3, 2004, Hamburg>
1
Hamburger Revisions-Tagung <4, 2005, Hamburg>
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Harvard Institute for International Development
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Institut für Finanzdienstleistungen Zug
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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
89
Journal of accounting and public policy
77
Journal of business finance & accounting : JBFA
69
Advances in accounting : a research annual
66
The international journal of accounting : TIJA
66
Cogent business & management
59
International review of financial analysis
55
The journal of applied business research
55
Finance research letters
53
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
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 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
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
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)
6,487
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5
RePEc
5
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1
Pro forma earnings disclosure : the effects of non-GAAP earnings and earnings-before on investors' information processing
Reimsbach, Daniel
- In:
Journal of business economics : JBE
84
(
2014
)
4
,
pp. 479-515
Persistent link: https://www.econbiz.de/10010354749
Saved in:
2
Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas
;
Floropoulos, Nikolaos
;
Karamanou, Irene
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
Saved in:
3
The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena
;
Marques, Ana
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
Saved in:
4
Accounting
reporting
complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
5
Non-GAAP earnings
reporting
following going-concern opinions
Zhang, Ting
;
Kwack, So Yean
;
Si, Yi
;
Tian, Gaoliang
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3217-3252
Persistent link: https://www.econbiz.de/10014375324
Saved in:
6
Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.
;
Christensen, Theodore E.
;
Kiosse, …
- In:
Journal of accounting, auditing & finance
32
(
2017
)
2
,
pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
Saved in:
7
Cisco Systems, Inc. : minding the GAAP?
Jeffrey, Cynthia G.
;
Perkins, Jon D.
- In:
Issues in accounting education
30
(
2015
)
4
,
pp. 329-352
Persistent link: https://www.econbiz.de/10011412861
Saved in:
8
Do managers issue more voluntary disclosure when GAAP limits their
reporting
discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
9
Financial
reporting
and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel
- In:
Business management review : journal of the University …
22
(
2019
)
2
,
pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
Saved in:
10
Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna
;
Isidro, Helena
;
Marques, Ana
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
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