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Earnings management and R&D costs capitalization : evidence from Russian and German markets
Garanina, Tatiana; Nikulin, Egor; Frangulantc, Oksana - In: Investment management and financial innovations 13 (2016) 1, pp. 206-214
Persistent link: https://www.econbiz.de/10011647187
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Legal form and earnings properties
Georgiou, Nadine - In: The determinants of earnings properties : three …, (pp. 11-81). 2016
Persistent link: https://www.econbiz.de/10011639443
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Insider trading and accrual quality in Germany
Georgiou, Nadine - In: The determinants of earnings properties : three …, (pp. 82-154). 2016
Persistent link: https://www.econbiz.de/10011639444
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Zur Macht der Banken in Deutschland : eine empirisch-historische Untersuchung
Brendel, Gregor - 2001
Persistent link: https://www.econbiz.de/10001546559
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A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Ebbers, Gabi - 2001
Persistent link: https://www.econbiz.de/10001576764
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Rechnungslegung und Kapitalmarkt : eine theoretische und empirische Analyse
Lindemann, Jens - 2004 - 1. Aufl.
Arbeit zwei empirische Untersuchungen zur Bilanzpolitik in Deutschland und den USA sowie zum Einfluss von … Untersuchung der Bilanzpolitik neue Methoden entwickelt. Die vorliegende Arbeit stellt Vorgehensweise und Ergebnisse von Studien … Rechnungslegungsinformationen auf Ergebnisprognosen von Analysten. Die Untersuchung zur Bilanzpolitik zeigt, dass sowohl deutsche als auch US …
Persistent link: https://www.econbiz.de/10002581681
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Are banks using hidden reserves to beat earnings benchmarks? : evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - In: Journal of banking & finance 36 (2012) 8, pp. 2403-2415
Persistent link: https://www.econbiz.de/10009656241
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Are banks using hidden reserves to beat earnings benchmarks? : Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10008796573
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Earnings management and its determinants : closing gaps in empirical accounting research
Goncharov, Igor - 2005
Persistent link: https://www.econbiz.de/10003139139
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Earnings Management and R&D Costs Capitalization : Evidence From Russian and Germany Markets
Garanina, Tatiana - 2019
Purpose: The goal of the paper is to analyse the motives that determine the propensity of companies of both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs.Methodology: The final sample analyzed in the paper includes 47...
Persistent link: https://www.econbiz.de/10012859016