SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Die Messung von „Earnings“-Qualität · Study

ArticleShelves

ArticleDie Messung von „Earnings“-Qualität

Alfred Wagenhofer2007

Article2007

Die Messung von „Earnings“-Qualität

Alfred Wagenhofer · Hannes Dücker

23 citations·0/0 files stored·Journal für Betriebswirtschaft

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 23 citations exist upstream.

References

1991Earnings Management During Import Relief Investigations 2005The economic implications of corporate financial reporting 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1997The conservatism principle and the asymmetric timeliness of earnings1 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 2000The effect of international institutional factors on properties of accounting earnings

Cited by

2017Tax certified individual auditors and effective tax rates

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2019Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contablearticle · 21 shared references 2008Earnings Quality and Earnings Management: The Role of Accounting Accrualsthesis · 18 shared references 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UKthesis · 17 shared references 2010Understanding earnings quality: A review of the proxies, their determinants and their consequencesarticle · 16 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 16 shared references 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Teststhesis · 16 shared references

Details

Year2007

Typearticle

Published2007-11-23

VenueJournal für Betriebswirtschaft

ISSN-L0344-9327

Languagede

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1007/s11301-007-0028-9

openalex_workW1994058207

Links

Imported from OpenAlex (CC0) — nothing here is generated.