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Accounting Scandals : Beyond Corporate Governance

Awolowo, Ifedapo Francis - 2018

Accounting scandals are becoming perpetual in nature. They range from the ancient Mesopotamia, to the South Sea Bubble of 1720, to the famous Enron of 2001, down to Parmalat, Tesco and Toshiba of today. The series of accounting scandals that have occurred in the last two decades calls for a...

Persistent link: https://www.econbiz.de/10012930441

Reflections on the 20-year anniversary of worldwide ifrs adoption

Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96

Persistent link: https://www.econbiz.de/10014431285

Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht

Freidank, Carl-Christian (ed.); Bareis, Peter (contributor) - 1998

Persistent link: https://www.econbiz.de/10000645413

Cross-country determinants of bank income smoothing by managing loan-loss provisions

Fonseca, Ana Rosa; González Rodríguez, Francisco - In: Journal of banking & finance 32 (2008) 2, pp. 217-228

Persistent link: https://www.econbiz.de/10003647185

Managers' discretionary behavior, earnings management and corporate governance : an empirical international analysis

Alonso, Pablo de; Azofra Palenzuela, Valentín; López … - In: Focus on finance and accounting research, (pp. 147-165). 2006

Persistent link: https://www.econbiz.de/10003742584

Misuse of letters of credit (LCs) banker receipts (BRs) and cheque (Check) fraud leads to financial distress : formulation of a new approach to ethic-based financial statement anal...

Swamy, M. R. Kumara - In: Journal of financial management and analysis : … 18 (2005) 2, pp. 57-69

Persistent link: https://www.econbiz.de/10003337680

Von der Wall Street zur Main Street : die Weltwirtschaft nach der Finanzkrise

Bloss, Michael; Ernst, Dietmar; Häcker, Joachim; Eil, … - 2009

Persistent link: https://www.econbiz.de/10003808508

Legal inforcement, short maturity debt, and the incentive to manage earnings

Gupta, Manu; Khurana, Inder K.; Pereira, Raynolde - In: The journal of law & economics 51 (2008) 4, pp. 619-639

Persistent link: https://www.econbiz.de/10003808638

Director compensation and the reliability of accounting information

Boumosleh, Anwar - In: The financial review : the official publication of the … 44 (2009) 4, pp. 525-539

Persistent link: https://www.econbiz.de/10003899945

Creative Accounting : löst SOX die Probleme? ; Kritische Ursachenanalyse der vermeintlichen Bilanzskandale und Hinterfragung der Tauglichkeit des Sarbanes-Oxley Act als Problemlösu...

Haeseler, Herbert R.; Hörmann, Franz - In: Jahrbuch für Controlling und Rechnungswesen (2007), pp. 385-394

Persistent link: https://www.econbiz.de/10003444541

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