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Vorsichtige Rechnungslegung — Theoretische Erklärung und empirische Evidenz — · Study

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ArticleVorsichtige Rechnungslegung — Theoretische Erklärung und empirische Evidenz —

Rolf Uwe Fülbier2008

Article2008

Vorsichtige Rechnungslegung — Theoretische Erklärung und empirische Evidenz —

Rolf Uwe Fülbier · Joachim Gassen · Thorsten Sellhorn

12 citations·0/0 files stored·Journal of Business Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1968An Empirical Evaluation of Accounting Income Numbers 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 1985The effect of bonus schemes on accounting decisions 2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 2011The effects of bonus schemes on accounting decisions 2004Costs of Equity and Earnings Attributes

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2023Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management

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Year2008

Typearticle

Published2008-12-01

VenueJournal of Business Economics

ISSN-L0044-2372

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Citations12

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11573-008-0118-8

openalex_workW166098869

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