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~subject:"Earnings management"
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Can Managers Use Discretionary...
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Earnings management
Bilanzpolitik
6,900
Accounting policy
6,618
Liquiditätsbeschränkung
6,099
Liquidity constraint
6,035
Theorie
3,581
Theory
3,509
Corporate Governance
1,635
Corporate governance
1,629
Rückstellung
1,598
Accrual
1,369
Unternehmensfinanzierung
1,338
Corporate finance
1,331
Investment
1,301
Gewinn
1,219
Profit
1,217
Investition
1,209
Deutschland
1,165
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1,142
United States
1,115
Germany
987
Credit rationing
937
Kreditrationierung
930
Schätzung
891
IFRS
883
Estimation
873
Führungskräfte
853
Managers
850
Rechnungswesen
792
Accounting
791
China
775
Rechnungsabgrenzung
770
Financial crisis
765
Finanzkrise
764
Accruals and deferrals
758
Wirtschaftsprüfung
731
Financial audit
728
earnings management
694
Welt
682
World
669
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Undetermined
609
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118
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Article
872
Book / Working Paper
15
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Graue Literatur
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887
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Ozili, Peterson K.
8
Campa, Domenico
6
Chen, Ester
6
Gavious, Ilanit
6
Lourenço, Isabel Costa
5
Nagar, Neerav
5
Sen, Kaustav
5
Sundvik, Dennis
5
Zalata, Alaa Mansour
5
Bansal, Manish
4
Chan, Kam C.
4
Du, Xingqiang
4
Elnahass, Marwa
4
Habib, Ahsan
4
Haga, Jesper
4
Iatridis, George
4
Jory, Surendranath R.
4
Lin, Zhiwei
4
Liu, Hong
4
López-Espinosa, Germán
4
Sellami, Yosra Mnif
4
Tang, Qingliang
4
Zhou, Donghua
4
Amat Salas, Oriol
3
Amin, Hala Magdy
3
Attia, Mouna Ben Rejeb
3
Balboa, Marina
3
Bao, Shuji
3
Bornemann, Sven
3
Capalbo, Francesco
3
Chen, Yangyang
3
Cherif, Imen
3
Chung, Chune Young
3
Datta, Sudip
3
Ebraheem Saleem Salem Alzoubi
3
Evans, John P.
3
García Lara, Juan Manuel
3
Graham, John R.
3
Harvey, Campbell R.
3
Hasan, Iftekhar
3
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Edward Elgar Publishing
1
Gottfried Wilhelm Leibniz Universität Hannover
1
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Review of quantitative finance and accounting
40
Review of accounting studies
39
Finance research letters
33
International review of financial analysis
29
The journal of corporate finance : contracting, governance and organization
28
Research in international business and finance
27
Journal of accounting in emerging economies : JAEE
21
Advances in accounting : a research annual
20
Journal of accounting & economics
19
Journal of accounting and public policy
18
Journal of international accounting auditing & taxation
18
International review of economics & finance : IREF
17
Journal of business ethics : JOBE
17
International journal of accounting and information management
16
Journal of financial reporting & accounting : JFRA
15
Emerging markets review
14
International journal of disclosure and governance
14
Asian review of accounting
13
Journal of banking & finance
13
Journal of management & governance
13
Review of accounting & finance
13
China journal of accounting research : CJAR
12
Managerial auditing journal
12
Pacific-Basin finance journal
11
The British accounting review : the journal of the British Accounting Association
10
The international journal of accounting : TIJA
10
Abacus : a journal of accounting, finance and business studies
9
Accounting research journal
9
Asian journal of accounting research
9
Corporate governance : international journal of business in society
9
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
9
Managerial finance
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Australasian accounting business and finance journal : AABF
7
Journal of applied accounting research
7
Journal of business research : JBR
7
Journal of contemporary accounting & economics
7
Journal of business economics : JBE
6
Journal of empirical finance
6
Revista de contabilidad : RC-SAR
6
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ECONIS (ZBW)
886
EconStor
1
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887
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1
Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal
;
Tang, Qingliang
;
Lin, Zhiwei
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
Saved in:
2
Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi
;
Ziebart, David A.
- In:
Managerial auditing journal
30
(
2015
)
4/5
,
pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
Saved in:
3
Does incorporating non-linearity into discretionary
accrual
models improve their performance?
Wan, Huishan
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
Saved in:
4
Earnings management and
accrual
anomaly across market states and business cycles
Ze-To, Samuel Yau Man
- In:
Advances in accounting : a research annual
28
(
2012
)
2
,
pp. 344-352
Persistent link: https://www.econbiz.de/10009715406
Saved in:
5
Estimation sample selection for discretionary accruals models
Ecker, Frank
;
Francis, Jennifer
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
Saved in:
6
A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra
;
Patel, Arvind
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
Saved in:
7
Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan
;
Jiang, Haiyan
;
Zhou, Donghua
- In:
Asian review of accounting
22
(
2014
)
1
,
pp. 20-34
Persistent link: https://www.econbiz.de/10010377050
Saved in:
8
Short-term earnings guidance and
accrual
-based earnings management
Call, Andrew C.
;
Chen, Shuping
;
Miao, Bin
;
Tong, Yen H.
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
Saved in:
9
Implications of the integral approach and earnings management for alternate annual reporting periods
Gunny, Katherine A.
;
Jacob, John
;
Jorgensen, Bjorn N.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 868-891
Persistent link: https://www.econbiz.de/10010200036
Saved in:
10
Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
4
,
pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
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