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isPartOf:"Bilanz-, Prüfungs- und Steuerwesen"
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Journal of contemporary accounting & economics"
~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
24
Rechnungsabgrenzung
24
Accrual
19
Rückstellung
19
Accounting policy
10
Bilanzpolitik
10
Dienstleistungsqualität
4
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4
Cash Flow
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Managerial finance
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Measurement
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2
abnormal accruals
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accruals
2
discretionary accruals
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Rama, Dasaratha V.
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1
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1
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1
Hang Thu Nguyen
1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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Lev, Baruch
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1
Pan, Hunghua
1
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Qi, Yaxuan
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Bilanz-, Prüfungs- und Steuerwesen
Accounting horizons : a quarterly publication of the American Accounting Association
Journal of contemporary accounting & economics
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
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
Abacus : a journal of accounting, finance and business studies
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Discussion papers in economics, finance and international competitiveness
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 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
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
International journal of accounting and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
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
4
Managerial auditing journal
4
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
3
Australian accounting review
3
China journal of accounting research : CJAR
3
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ECONIS (ZBW)
24
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1
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24
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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
Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin
;
Hu, Fang
;
Tian, Gary Gang
;
Zhong, Ziying
- In:
Journal of contemporary accounting & economics
18
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013210026
Saved in:
5
Financial distress and the accrual anomaly
Hang Thu Nguyen
;
Alphonse, Pascal
;
Nguyen Hiep Manh
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014226605
Saved in:
6
State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye
;
Monroe, Gary S.
;
Wang, Jenny Jing
- In:
Journal of contemporary accounting & economics
17
(
2021
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
Saved in:
7
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:
8
Enterprise risk management and accruals estimation error
Johnston, Joseph
;
Soileau, Jared
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-15
Persistent link: https://www.econbiz.de/10012421439
Saved in:
9
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia
;
Pan, Hunghua
- In:
Journal of contemporary accounting & economics
16
(
2020
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012298592
Saved in:
10
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:
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