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Market competition, earnings management, and persistence in accounting profitability around the world
Healy, Paul M.; Serafeim, George; Srinivasan, Suraj; … - In: Review of accounting studies 19 (2014) 4, pp. 1281-1308
Persistent link: https://www.econbiz.de/10010459694
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The Effect of Language on Income Smoothing and on the Informativeness of Earnings : Cross-Country Evidence
Cao, Wenjiao - 2020
Using income smoothing and its two components – the informational component and the garbled component – we examine whether and how the time-oriented tendency embedded in languages influences corporate financial reporting decisions. Separating languages into weak- versus strong- future time...
Persistent link: https://www.econbiz.de/10012850469
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The effects of judicial efficiency on credit market development
Hoang-Lan-Ha - 2003
Persistent link: https://www.econbiz.de/10013432727
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A synthesis of accrual quality and abnormal accrual models : an empirical implementation
Pae, Jinhan - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 1, pp. 27-44
Persistent link: https://www.econbiz.de/10009508182
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Matching expenses with revenues around the world
Kagaya, Tetsuyuki - In: International perspectives on accounting and corporate …, (pp. 81-106). 2014
Persistent link: https://www.econbiz.de/10010404435
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Is foreign exchange risk priced in bank loan spreads?
Kim, Young Sang; Lee, Junyoup; Yi, Ha-Chin - In: Review of quantitative finance and accounting 57 (2021) 3, pp. 1061-1092
Persistent link: https://www.econbiz.de/10012620043
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Distinction between treaty and contract the principle of proportionality in state contractual actions in investment arbitration
Hariharan, Srikanth - In: The journal of world investment & trade : law, … 14 (2013) 6, pp. 1019-1054
Persistent link: https://www.econbiz.de/10010348557
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Long-term contracts in international trade
Amann, Erwin; Marin, Dalia - 1990
Persistent link: https://www.econbiz.de/10000128450
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Renegotiating PPP contracts : reinforcing the "P" in partnership
Domingues, Sérgio; Zlatkovic, Dejan - In: Transport reviews : TR 35 (2015) 2, pp. 204-225
Persistent link: https://www.econbiz.de/10010503979
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Efficient breach, reliance and contract remedies at the WTO
Collins, David - In: Journal of world trade : law, economic policy, public policy 43 (2009) 2, pp. 225-244
Persistent link: https://www.econbiz.de/10009517536