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Bilanzpolitik
Gewinn
11,328
Profit
11,052
Willingness to pay
10,583
Zahlungsbereitschaftsanalyse
9,969
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5,197
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5,091
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2,289
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2,273
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2,258
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1,935
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1,926
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1,891
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1,818
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1,595
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1,592
Capital income
1,301
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1,301
willingness to pay
1,301
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1,235
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1,235
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1,214
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1,168
Accounting policy
1,163
Estimation
1,138
Earnings announcement
1,119
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1,116
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Forecast
1,087
Bank
948
Germany
934
Finanzanalyse
893
Financial analysis
892
Prognoseverfahren
844
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1,154
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Jackson, Andrew B.
10
Ozili, Peterson K.
9
Christensen, Theodore E.
8
Lobo, Gerald J.
7
Ronen, Joshua
7
Abeysekera, Indra
6
Abu Afifa, Malik
6
Bansal, Manish
6
Dichev, Ilia D.
6
Ibrahim, Salma
6
Yamaguchi, Tomoyasu
6
Easton, Peter D.
5
Enomoto, Masahiro
5
Habib, Ahsan
5
Iatridis, George
5
Park, Sorah
5
Sivaramakrishnan, Shiva
5
Thomas, Wayne B.
5
Wagenhofer, Alfred
5
Gounopoulos, Dimitrios
4
Graham, John R.
4
Harvey, Campbell R.
4
Hossain, Mahmud
4
Kilic, Emre
4
Lewis-Western, Melissa F.
4
Lin, Fengyi
4
Mishra, Chandra Sekhar
4
Nagar, Neerav
4
Nakano, Makoto
4
Ozili, Peterson K
4
Rajgopal, Shivaram
4
Ranasinghe, Tharindra
4
Rezaee, Zabihollah
4
Taylor, Stephen L.
4
Valaskova, Katarina
4
Yang, Yiru
4
Zülch, Henning
4
Ahmeti, Skender
3
Anagnostopoulou, Seraina C.
3
Anandarajan, Asokan
3
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Universität Ulm
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Gottfried Wilhelm Leibniz Universität Hannover
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Harvard Institute for International Development
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Springer Fachmedien Wiesbaden
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Review of quantitative finance and accounting
28
Journal of accounting & economics
24
Review of accounting studies
24
International review of financial analysis
23
Journal of business finance & accounting : JBFA
23
The accounting review : a publication of the American Accounting Association
22
Advances in accounting : a research annual
21
Finance research letters
16
Accounting horizons : a quarterly publication of the American Accounting Association
13
Journal of accounting, auditing & finance : JAAF
13
The international journal of accounting : TIJA
13
The journal of applied business research
13
Investment management and financial innovations
12
Journal of accounting research
12
Journal of international accounting auditing & taxation
12
Journal of banking & finance
10
Review of accounting & finance
10
The journal of corporate finance : contracting, governance and organization
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
International journal of accounting and information management
9
International journal of economics and financial issues : IJEFI
9
International review of economics & finance : IREF
9
Managerial auditing journal
9
Journal of accounting and public policy
8
Research in international business and finance
8
Abacus : a journal of accounting, finance and business studies
7
Afro-Asian Journal of Finance and Accounting : AAJFA
7
Asia-Pacific journal of accounting & economics : APJAE
7
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
Journal of accounting, auditing & finance
7
Journal of applied accounting research
7
Journal of international accounting research
7
Management science : journal of the Institute for Operations Research and the Management Sciences
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
6
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
6
International journal of economic perspectives : IJEP
6
International journal of managerial finance : IJMF
6
Journal of contemporary accounting & economics
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ECONIS (ZBW)
1,166
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1
Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
Cho, Myojung
;
Hah, Young D.
;
Kim, Oliver
- In:
The international journal of accounting : TIJA
46
(
2011
)
1
,
pp. 79-101
Persistent link: https://www.econbiz.de/10008989258
Saved in:
2
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:
3
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:
4
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
… of banks increases, income smoothing via loan
loss
provisions increases. Additional tests show that there is a …
Persistent link: https://www.econbiz.de/10013150616
Saved in:
5
Banking sector earnings management using loan
loss
provisions in the Fintech era
Ozili, Peterson K.
- In:
International journal of managerial finance : IJMF
18
(
2022
)
1
,
pp. 75-93
Persistent link: https://www.econbiz.de/10012797746
Saved in:
6
Loan
loss
provisions and income smoothing : do shareholders matter?
Skała, Dorota
- In:
International review of financial analysis
78
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013253502
Saved in:
7
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:
8
Income smoothing among European systemic and non-systemic banks
Peterson, Ozili K.
;
Arun, Thankom
- In:
The British accounting review : the journal of the …
50
(
2018
)
5
,
pp. 539-558
Persistent link: https://www.econbiz.de/10011925503
Saved in:
9
Income smoothing through loan
loss
provisions in south and Eastern European banks
Shala, Albulena
;
Toçi, Valentin
;
Ahmeti, Skender
- In:
Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis …
38
(
2020
)
2
,
pp. 429-452
Persistent link: https://www.econbiz.de/10012430430
Saved in:
10
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
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