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isPartOf:"Bilanz-, Prüfungs- und Steuerwesen"
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Discussion papers in economics, finance and international competitiveness"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Search: subject_exact:"Rechnungsabgrenzung"
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Accruals and deferrals
25
Rechnungsabgrenzung
25
Accrual
14
Rückstellung
14
Public accounting
7
Öffentliches Rechnungswesen
7
Accounting policy
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Australien
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Robinson, Marc
6
Rama, Dasaratha V.
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Resutek, Robert J.
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Baber, William R.
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Barua, Abhijit
1
Bilinski, Pawel
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Davidson, Lewis F.
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Dechow, Patricia M.
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Demerjian, Peter R.
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Frankel, Richard M.
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Heyd, Steffen
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Kang, Sok-hyon
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Kim, Dongcheol
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Kim, Jung Hoon
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Kim, Young Jun
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Larson, Chad R.
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Lev, Baruch
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Lewis, Melissa F.
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Li, Ying
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Linck, James S.
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Martin, Gregory W.
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Nezlobin, Alexander A.
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Ohlson, James A.
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Owens, Edward L.
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Pridgen, Annette
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Qi, Yaxuan
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Raghunandan, K.
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Reuter, Michael
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Shi, Linna
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Shu, Tao
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Sloan, Richard G.
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Sun, Yan
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Tanyi, Paul N.
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Thiruvadi, Sheela
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Vähämaa, Emilia
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Vähämaa, Sami
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School of Economics and Finance <Brisbane>
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Bilanz-, Prüfungs- und Steuerwesen
Accounting horizons : a quarterly publication of the American Accounting Association
Discussion papers in economics, finance and international competitiveness
The accounting review : a publication of the American Accounting Association
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
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Journal of business finance & accounting : JBFA
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Advances in accounting : a research annual
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Abacus : a journal of accounting, finance and business studies
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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European accounting review
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The journal of applied business research
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International review of financial analysis
8
Journal of public budgeting, accounting & financial management
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
4
Australasian accounting business and finance journal : AABF
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International journal of accounting and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
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Managerial auditing journal
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The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
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Australian accounting review
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China journal of accounting research : CJAR
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ECONIS (ZBW)
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1
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
4
Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.
;
Rama, Dasaratha V.
;
Raghunandan, K.
; …
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
4
,
pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
Saved in:
5
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
6
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon
;
Kim, Young Jun
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011687200
Saved in:
7
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
8
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
9
Internationale Gewinnabgrenzung bei der Geschäftstätigkeit über Betriebstättenstrukturen : eine betriebswirtschaftliche Analyse im Kontext europäischer und internationaler Harmonis...
Heyd, Steffen
-
2014
Persistent link: https://www.econbiz.de/10013438272
Saved in:
10
Female auditors and accruals quality
Ittonen, Kim
;
Vähämaa, Emilia
;
Vähämaa, Sami
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
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