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The effect of book-tax conformity on the use of accruals : evidence from Korea
Ryu, Haeyoung; Chae, Soo-joon - In: The journal of applied business research 30 (2014) 3, pp. 753-762
Persistent link: https://www.econbiz.de/10010370849
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Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint
Baber, William R.; Kang, Sok-hyon; Li, Ying - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1189-1212
Persistent link: https://www.econbiz.de/10009297059
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Effet et invocation de la prescription d'une créance de droit fiscal
Giroud, Jacques - 1983
Persistent link: https://www.econbiz.de/10000737504
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Tax treatment of charitable contributions : country reports
In: Bulletin for international fiscal documentation : … 43 (1989) 12, pp. 539-578
Persistent link: https://www.econbiz.de/10001076872
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Das Verbot von Kündigungsgründen : eine Möglichkeit für sachlichen Kündigungsschutz im Arbeitsrecht
Ziegler, Eva - 1986
Persistent link: https://www.econbiz.de/10013394895
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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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Earnings quality under financial crisis: a global empirical investigation
Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35
Persistent link: https://www.econbiz.de/10011539529
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Accounting accruals and information asymmetry in Europe
Cerqueira, Antonio; Pereira, Claudia - In: Prague economic papers : a bimonthly journal of … 24 (2015) 6, pp. 638-661
Persistent link: https://www.econbiz.de/10011413388
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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
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Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159
Persistent link: https://www.econbiz.de/10011418520