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Accounting discretion : use or abuse? ; an analysis of restructuring charges surrounding regulator action
Bens, Daniel A.; Johnston, Rick - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 673-699
Persistent link: https://www.econbiz.de/10003889688
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Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals
Demirkan, Sebahattin; Platt, Harlan D. - In: Accounting research journal 22 (2009) 2, pp. 93-117
Persistent link: https://www.econbiz.de/10003891902
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Effect of accruals on financial, non-financial, and audit information in payment default prediction
Laitinen, Erkki K.; Laitinen, Teija - In: International journal of accounting, auditing and … 5 (2008/09) 4, pp. 353-383
Persistent link: https://www.econbiz.de/10003893746
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The impact of accruals and cash flows on the returns-earnings relation : evidence from Greece
Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios - In: International journal of accounting, auditing and … 5 (2008/09) 4, pp. 384-407
Persistent link: https://www.econbiz.de/10003893750
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Le riserve divisibili e indivisibili nelle società cooperative
Lolli, Rita - 2009
Persistent link: https://www.econbiz.de/10003894667
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Betrifft Solvency II : risikofreie Bewertung in der Krise? ; wie man eine geeignete Diskontierungsreferenz mittels Swaps oder Staatsanleihen bestimmt
Bräutigam, Claus - In: Versicherungswirtschaft : Magazin für Führungskräfte … 64 (2009) 16, pp. 1247-1250
Persistent link: https://www.econbiz.de/10003867940
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Overvaluation and earnings management
Chi, Jianxin Daniel; Gupta, Manu - In: Journal of banking & finance 33 (2009) 9, pp. 1652-1663
Persistent link: https://www.econbiz.de/10003872856
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The evolution of reserve and provision accounting in the UK, 1938-50
Arnold, A. J. - 2007
Persistent link: https://www.econbiz.de/10003485586
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Das Inflationsproblem bei der Übertragung von individuellen Alterungsrückstellungen in der privaten Krankenversicherung
Nell, Martin; Rosenbrock, Stephan - In: Zeitschrift für die gesamte Versicherungswissenschaft … 96 (2007) 1, pp. 55-79
Persistent link: https://www.econbiz.de/10003463447
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An accrual world? : questioning the universal validity of accrual accounting
Ellwood, Sheila; Wynne, Andy - In: International trends and experiences in government …, (pp. 158-172). 2005
Persistent link: https://www.econbiz.de/10003432909