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Die bilanzielle Würdigung bestandsunsicherer Schadenersatzverpflichtungen nach IFRS und HGB
Küting, Karlheinz; Kessler, Harald; Cassel, Jochen; … - In: WPg : Kompetenz schafft Vertrauen 63 (2010) 7, pp. 315-329
Persistent link: https://www.econbiz.de/10003956121
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Dauerschuldzinsen auf versicherungstechnische Rückstellungen
Ehrenstein, Astrid von - 2003
Persistent link: https://www.econbiz.de/10001672537
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Debt, diversification and earnings management
Rodríguez-Pérez, Gonzalo; Hemmen, Stefan van - In: Journal of accounting and public policy 29 (2010) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10003974304
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Firm- and country-level attributes as determinants of earnings management : an analysis for Latin American firms
Saona, Paolo; Muro, Laura - In: Emerging markets finance & trade : a journal of the … 54 (2018) 10/11/12, pp. 2736-2764
Persistent link: https://www.econbiz.de/10012125072
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The impact of the IAS/IFRS adoption on the predictive quality of discretionary accruals : a comparison between the French and the British context
Olfa, Ben Jemâa; Hamadi, Mattoussi - In: International journal of economics and finance 7 (2015) 6, pp. 208-231
Persistent link: https://www.econbiz.de/10011292352
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Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS
Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37
Persistent link: https://www.econbiz.de/10012006385
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Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks
Rennekamp, Kristina; Rupar, Kathy; Seybert, Nicholas - In: The journal of behavioral finance : a publication of … 21 (2020) 2, pp. 186-204
Persistent link: https://www.econbiz.de/10012287189
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Getting added value out of accruals reforms
Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166
code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance …
Persistent link: https://www.econbiz.de/10012418945