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The behaviour of earnings, acc...
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Führungskräfte
Neuseeland
11,742
New Zealand
11,204
Bilanzpolitik
6,839
Accounting policy
6,558
Australien
2,100
Australia
1,924
Rückstellung
1,586
Corporate governance
1,495
Corporate Governance
1,489
Accrual
1,358
USA
1,205
United States
1,159
Gewinn
1,153
Profit
1,152
Deutschland
976
Earnings management
873
IFRS
871
Germany
814
Theorie
798
Theory
790
Accounting
788
Rechnungswesen
775
Wirtschaftsprüfung
746
Financial audit
743
Managers
736
Großbritannien
700
earnings management
683
United Kingdom
654
Kanada
621
Schätzung
609
Estimation
596
Canada
581
China
540
Geldpolitik
482
Welt
466
Monetary policy
464
Rechnungsabgrenzung
462
Accruals and deferrals
461
World
460
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Article
536
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192
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519
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519
Graue Literatur
32
Non-commercial literature
32
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32
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30
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15
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9
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718
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Larcker, David F.
6
Watson, Susan
6
Noonan, Chris
5
Rose, Jacob M.
5
Wang, Chong
5
Afrouzi, Hassan
4
Bergstresser, Daniel
4
Coibion, Olivier
4
Demers, Elizabeth
4
Goerke, Laszlo
4
Gorodnichenko, Yuriy
4
Habib, Ahsan
4
Holderness, Clifford G.
4
Kim, Yongtae
4
Kumar, Saten
4
Rusdiyanto, Rusdiyanto
4
Seybert, Nicholas
4
Sheehan, Dennis P.
4
Shuto, Akinobu
4
Sun, Bo
4
Zakolyukina, Anastasia A.
4
Zalata, Alaa Mansour
4
Al-Absy, Mujeeb Saif Mohsen
3
Aribi, Zakaria Ali
3
Artiga González, Tanja
3
Bhuiyan, Md. Borhan Uddin
3
Black, Dirk E.
3
Brown, Kareen
3
Chiang, Hsiang-Tsai
3
Christensen, Theodore E.
3
Desai, Mihir A.
3
Di Meo, Fabrizio
3
Ding, David K.
3
Doukas, John A.
3
Dutta, Sunil
3
Elayan, Fayez A.
3
Fan, Qintao
3
Franke, Günter
3
Gounopoulos, Dimitrios
3
Guo, Peng
3
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National Bureau of Economic Research
5
Gottfried Wilhelm Leibniz Universität Hannover
1
University of Canterbury / Dept. of Economics and Finance
1
Verlag Dr. Hut <München>
1
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The accounting review : a publication of the American Accounting Association
18
Review of quantitative finance and accounting
14
Cogent business & management
12
Journal of business finance & accounting : JBFA
12
Review of accounting studies
12
The journal of corporate finance : contracting, governance and organization
11
Finance research letters
8
Journal of business ethics : JOBE
8
Accounting and finance
7
The journal of corporate accounting & finance
7
Journal of accounting and public policy
6
Journal of financial economics
6
Journal of management accounting research : JMAR
6
Managerial finance
6
Review of Pacific Basin financial markets and policies
6
The journal of applied business research
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Accounting horizons : a quarterly publication of the American Accounting Association
5
Asia-Pacific journal of accounting & economics : APJAE
5
International journal of accounting and information management
5
Journal of accounting research
5
Journal of banking & finance
5
Journal of business ethics : JBE
5
Journal of management & governance
5
NBER working paper series
5
Accounting and business research
4
Applied economics letters
4
Asian review of accounting
4
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
4
Corporate ownership & control : international scientific journal
4
International review of economics & finance : IREF
4
Investment management and financial innovations
4
Journal of accounting, auditing & finance : JAAF
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Pacific accounting review
4
Pacific-Basin finance journal
4
Review of accounting & finance
4
Spanish journal of finance and accounting
4
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ECONIS (ZBW)
725
EconStor
2
OLC EcoSci
1
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1
Compensation committees' treatment of earnings components in CEOs' terminal years
Huson, Mark R.
;
Tian, Yao
;
Wiedman, Christine I.
;
Wier, …
- In:
The accounting review : a publication of the American …
87
(
2012
)
1
,
pp. 231-259
Persistent link: https://www.econbiz.de/10009506415
Saved in:
2
Managers' incentives, earnings management strategies, and investor sentiment
Yang, Zhonghai
;
Su, Roger
;
Zhang, Qianqian
;
Sun, Ying
- In:
International journal of business and economics
13
(
2014
)
2
,
pp. 157-180
Persistent link: https://www.econbiz.de/10010531225
Saved in:
3
Managers : their effects on accruals and firm policies
DeJong, Douglas V.
;
Ling, Zhejia
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
1/2
,
pp. 82-114
Persistent link: https://www.econbiz.de/10009729508
Saved in:
4
Managerial ability and earnings quality
Demerjian, Peter R.
;
Lev, Baruch
;
Lewis, Melissa F.
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
Saved in:
5
Efficient contracting, earnings smoothing and managerial accounting discretion
Khalil, Mohamed
;
Simon, Jon
- In:
Journal of applied accounting research
15
(
2014
)
1
,
pp. 100-122
Persistent link: https://www.econbiz.de/10010384795
Saved in:
6
The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Pott, Christiane
;
Tebben, Tobias
;
Watrin, Christoph
- In:
Journal of management & governance
18
(
2014
)
2
,
pp. 505-540
Persistent link: https://www.econbiz.de/10010348779
Saved in:
7
Distinctive features of BBB- and BB-graded firms using earnings management and conservatism : evidence from the Korean market
Yoo, Youngtae
;
Lee, Jaehong
;
Chang, James Jinho
- In:
Review of Pacific Basin financial markets and policies
17
(
2014
)
1
,
pp. 1-31
Persistent link: https://www.econbiz.de/10010348811
Saved in:
8
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
9
Professional education background and earnings management of chairmen and senior managers
Chiang, Hsiang-Tsai
;
Lin, Shu-Lin
;
He, Li-Jen
;
Sung, Yi-Ting
- In:
The international journal of business and finance …
10
(
2016
)
2
,
pp. 91-108
Persistent link: https://www.econbiz.de/10011488105
Saved in:
10
Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses a...
Park, Bum-Jin
- In:
Spanish journal of finance and accounting
44
(
2015
)
168
,
pp. 427-457
Persistent link: https://www.econbiz.de/10011557957
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