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Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy
Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566
Persistent link: https://www.econbiz.de/10011665438
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Variability of accounting policies : advantages and disadvantages
Bojarenko, Julija - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 3, pp. 9-19
Persistent link: https://www.econbiz.de/10012215803
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The impact of long-lived non-financial assets depreciation/amortization method on financial statements
Kozlovska, Ieva - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10012221324
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The role of accounting engineering in shaping the balance policy of a company
Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 4, pp. 44-52
The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a...
Persistent link: https://www.econbiz.de/10010187997
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Modelling of enterprise's accounting policy : theoretical aspect
Sysoieva, Inna; Balaziuk, Oksana; Pylypenko, Liubomy - In: Baltic Journal of Economic Studies 5 (2019) 1, pp. 188-193
Persistent link: https://www.econbiz.de/10012209638
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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
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Do directors have style? : board interlock and accounting properties
Karim, Khondkar E.; Li, Jiayan; Lin, Karen Jingrong; … - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 3-32
Persistent link: https://www.econbiz.de/10013166705
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The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland
Bucior, Grzegorz; Żurawik, Aleksandra - In: European research studies 25 (2022) 3, pp. 555-581
Persistent link: https://www.econbiz.de/10013532434
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Loan loss provision and income smoothing : an analysis of the thrift industry
Hasan, Iftekhar; Hunter, William Curt - In: Advances in quantitative analysis of finance and … 7 (1999), pp. 67-81
Persistent link: https://www.econbiz.de/10001409326
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The effect of income smoothing on stock price
Wu, Chunchi - In: Advances in quantitative analysis of finance and … 7 (1999), pp. 83-96
Persistent link: https://www.econbiz.de/10001409330