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isPartOf:"Journal of accounting research"
~isPartOf:"Applied economics"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"Journal of contemporary accounting & economics"
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Search: subject_exact:"Accrual accounting"
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Accruals and deferrals
16
Rechnungsabgrenzung
16
Accrual
11
Rückstellung
11
Accounting policy
10
Bilanzpolitik
10
accrual accounting
4
Cash Flow
3
Cash flow
3
Kommunalverwaltung
3
Local government
3
China
2
Estimation
2
Gewinn
2
Information value
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Informationswert
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Profit
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Public accounting
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Quality management
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Qualitätsmanagement
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Schätzung
2
Theorie
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Theory
2
accrual quality
2
accruals
2
cash flows
2
Öffentliches Rechnungswesen
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1988-2003
1
Abnormal accruals
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Accounting
1
Accounting valuation
1
Accrual anomaly
1
Accrual estimation error
1
Accrual quality
1
Accrual-accounting
1
Accruals
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Aktienmarkt
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Asymmetric information
1
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English
18
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Alphonse, Pascal
1
Bewley, Kathryn
1
Bushman, Robert M.
1
Cerqueira, Antonio
1
Chan, Ann L-C
1
Chang, Che-Chia
1
Chui, Chin Man
1
Deng, Kebin
1
Farshadfar, Shadi
1
Gill de Albornoz Noguer, Belén
1
Godigbe, Bright Gershion
1
Goncharov, Igor
1
Green, Jeremiah
1
Hang Thu Nguyen
1
Hansen, James C.
1
Hilgers, Dennis
1
Hu, Fang
1
Iacuzzi, Silvia
1
Ihl, C.
1
Illueca Muñoz, M.
1
Jacob, Martin
1
Johnston, Joseph
1
Lampe, H. W.
1
Lee, Edward
1
Lerman, Alina
1
Li, Leye
1
Lin, Stephen
1
Liu, Chih-Liang
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Louis, Henock
1
Monroe, Gary S.
1
Nezlobin, Alexander
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Nguyen Hiep Manh
1
Padovani, Emanuele
1
Pan, Hunghua
1
Pereira, Claudia
1
Pinnuck, Matt
1
Potter, Bradley N.
1
Sani, Jalal
1
Schneider, Thomas
1
Soileau, Jared
1
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Journal of accounting research
Applied economics
Journal of accounting and public policy
Journal of contemporary accounting & economics
IMF Staff Country Reports
58
IMF Working Papers
29
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
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
9
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
Accounting horizons : a quarterly publication of the American Accounting Association
6
Cogent business & management
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
MPRA Paper
6
OECD journal on budgeting
6
Journal of international accounting auditing & taxation
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Australasian accounting business and finance journal : AABF
4
IRZ : Zeitschrift für internationale Rechnungslegung
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
Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
4
The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
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1
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
2
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:
3
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:
4
The usefulness of accrual-based surpluses in the Canadian public sector
Farshadfar, Shadi
;
Schneider, Thomas
;
Bewley, Kathryn
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013429178
Saved in:
5
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:
6
Real-time crisis management : testing the role of accounting in local governments
Padovani, Emanuele
;
Iacuzzi, Silvia
- In:
Journal of accounting and public policy
40
(
2021
)
3
,
pp. 1-5
Persistent link: https://www.econbiz.de/10012545509
Saved in:
7
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:
8
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:
9
The changing landscape of accrual accounting
Bushman, Robert M.
;
Lerman, Alina
;
Zhang, X. Frank
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
Saved in:
10
Does accrual accounting improve municipalities' efficiency? : evidence from Germany
Lampe, H. W.
;
Hilgers, Dennis
;
Ihl, C.
- In:
Applied economics
47
(
2015
)
40/42
,
pp. 4349-4363
Persistent link: https://www.econbiz.de/10011294562
Saved in:
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