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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies

Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

Persistent link: https://www.econbiz.de/10011433999

Aspekte der Berichterstattung : Anreize des Gewinn- und Erwartungsmanagements

Nöldeke, Marisa - In: Die Unternehmung : Swiss journal of business research … 61 (2007) 5, pp. 357-370

Persistent link: https://www.econbiz.de/10003552116

Corporate governance and financial reporting quality of German firms : three empirical studies

Riediger, Monika A. - 2018

Persistent link: https://www.econbiz.de/10011871927

Determinants of the write-off decision under IFRS : evidence from Germany

Siggelkow, Lena; Zülch, Henning - In: International business and economics research journal 12 (2013) 7, pp. 737-754

Persistent link: https://www.econbiz.de/10009785595

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

Manager's misinterpretation of goodwill impairments : evidence from German listed companies

Lazar, Laurent - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 168-190

Persistent link: https://www.econbiz.de/10012105513

Earnings discontinuity as the proxy for earnings management : empirical study from the UK, Germany and the Czech Republic

Svitlík, Jan; Žárová, Marcela Zárybnická - In: European financial and accounting journal : EFAJ 13 (2018) 4, pp. 25-40

The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law representative, Germany, as the civil law representative, and the Czech Republic, as the civil law representative where earnings management research has not yet been thoroughly realized....

Persistent link: https://www.econbiz.de/10012118699

Error announcements, auditor turnover, and earnings management : evidence from Germany

Ebner, Germar; Hottmann, Johannes; Zülch, Henning - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 122-151

Persistent link: https://www.econbiz.de/10011794030

Die Verbindung zwischen Handels- und Steuerrecht : wie Book-Tax Conformity bilanzpolitische Entscheidungen beeinflusst

Köppe, Jenny - 2017

Persistent link: https://www.econbiz.de/10011746665

Does accounting quality impact the cost of capital? : an empirical study on the German capital market

Knipp, Martin; Zimmermann, Jochen - In: International journal of economics and accounting : IJEA 10 (2021) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10012508271

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