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Insight into the variables used to manage the goodwill impairment test under IAS 36
Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114
Persistent link: https://www.econbiz.de/10011381065
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Financial crisis and accounting quality : evidence from five European countries
Iatridis, George; Dimitras, Augustinos I. - In: Advances in accounting : a research annual 29 (2013) 1, pp. 154-160
Persistent link: https://www.econbiz.de/10009769651
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National determinants of family firm development? : Family firms in Britain, Spain, and Italy in the nineteenth and twentieth centuries
Colli, Andrea; Pérez, Paloma Fernández; Rose, Mary B. - In: Enterprise & society : the international journal of … 4 (2003) 1, pp. 28-64
Persistent link: https://www.econbiz.de/10001805954
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Families and firms : the culture and evolution of family firms in Britain and Italy in the nineteenth and twentieth centuries
Colli, Andrea; Rose, Mary B. - In: Scandinavian economic history review 47 (1999) 1, pp. 24-47
Persistent link: https://www.econbiz.de/10001387292
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Internal corporate governance and classification shifting practices : an analysis of U.K. corporate behavior
Zalata, Alaa; Roberts, Clare B. - In: Journal of accounting, auditing & finance 31 (2016) 1, pp. 51-78
Persistent link: https://www.econbiz.de/10011429519
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Implications of the British petroleum oil spill disaster for its industry peers : evidence from the market reaction and earnings quality
Hsu, Yun-sheng; Liu, Cathy Zishang; Yang, Yan-jie - In: Asia-Pacific journal of accounting & economics : APJAE 20 (2013) 3, pp. 281-296
Persistent link: https://www.econbiz.de/10010194888
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The impact of the UK corporate governance code 2010 on earnings management around mergers and acquisitions
Banseh, Michael Yipake; Khansalar, Ehsan - In: International journal of economics and finance 8 (2016) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10011441964
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Window dressing in reported earnings : a comparison of high-tech and low-tech companies
Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264
Persistent link: https://www.econbiz.de/10010403188
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An examination of the agency theory problem of earnings management : is it an Anglo-Saxon cultural phenomenon?
Rodriguez, Ramon P.; Salter, Stephen B.; Smith, L. Murphy - In: International journal of critical accounting : IJCA 7 (2015) 5/6, pp. 487-511
Persistent link: https://www.econbiz.de/10011494644
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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