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Gewinn-Management in den USA: Beobachtungen aus deutscher Sicht
Vorwold, Gerhard - In: Der Betrieb 52 (1999) 46, pp. 2321-2328
Persistent link: https://www.econbiz.de/10001424072
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A review of the earnings management literature and its implications for standard setting
Healy, Paul M.; Wahlen, James Michael - 2009
Persistent link: https://www.econbiz.de/10003825859
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Does accounting conservatism improve the corporate information environment?
Hu, Jinshuai; Li, Yuansha; Zhang, Feida - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 32-43
Persistent link: https://www.econbiz.de/10010372510
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Accounting for real estate transactions : a guide for public accountants and corporate financial professionals
Davis, Maria K. - 2008
Persistent link: https://www.econbiz.de/10003555220
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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
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Is earnings management related to labor productivity gap? : evidence from the USA
Bhuyan, Rafiqul; Hasan, Fuad - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-15
Using a standard partial adjustment model and US firms, we study the relationship between managers' failure to achieve target labor productivity and their tendency to manage earnings. To overcome the endogeneity problem, we employ an instrumental variable technique based on negative investment...
Persistent link: https://www.econbiz.de/10013375121
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Managerial opportunism and real activities manipulation : evidence from option backdating firms
Amoah, Nana Y.; Anderson, Anthony; Bonaparte, Isaac; … - In: Review of accounting & finance 16 (2017) 3, pp. 282-302
Persistent link: https://www.econbiz.de/10011781967
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Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
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Institutional investors' reaction to SEC concerns about IFRS and US GAAP reporting
Gietzmann, Miles B.; Isidro, Helena - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 796-841
Persistent link: https://www.econbiz.de/10010206030
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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863