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eBook

Interessengeleitete Unternehmensbewertung: Ein ökonomisch-soziologischer Zugang zu einem neuen Objektivismusstreit

by Quill, Tobias
2016

“...Kaum eine Disziplin der BWL unterliegt derart kontroversen Diskussionen wie die der Unternehmensbewertung - Tobias Quill wertet diese Auseinandersetzung als...”

Journal Article

Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐Sarbanes‐Oxley Periods

by Cohen, Daniel A Dey, Aiyesha Lys, Thomas Z Published in The Accounting review (01.05.2008)

“...We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002, followed by a...”

Journal Article

Market Excess Returns, Variance and the Third Cumulant

by Zhang, Jin E Chang, Eric C Zhao, Huimin Published in International review of finance (01.09.2020)

“...In this paper, we develop an equilibrium asset pricing model for market excess returns, variance and the third cumulant by using a jump‐diffusion process with...”

Journal Article

The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings

by Collins, Daniel W Pungaliya, Raunaq S Vijh, Anand M Published in The Accounting review (01.03.2017)

“...ABSTRACT Commonly used Jones-type discretionary accrual models applied in quarterly settings do not adequately control for nondiscretionary accruals that...”

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