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isPartOf:"Journal of accounting research"
~isPartOf:"Applied economics"
~isPartOf:"Managerial auditing journal"
~isPartOf:"Review of quantitative finance and accounting"
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Search: subject_exact:"Accrual accounting"
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Accruals and deferrals
31
Rechnungsabgrenzung
31
Accrual
22
Rückstellung
22
Accounting policy
20
Bilanzpolitik
20
Gewinn
7
Profit
7
Accruals quality
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Discretionary accruals
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Börsenkurs
5
Earnings management
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Financial audit
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Share price
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Wirtschaftsprüfung
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Corporate Governance
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Theorie
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Theory
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USA
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United States
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accrual accounting
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Accruals
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Efficient market hypothesis
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Führungskräfte
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Managers
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Schätzung
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Accrual anomaly
2
Asymmetric information
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Asymmetrische Information
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CAPM
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Aldamen, Husam
1
Antle, Ricky L.
1
Baker, Terry A.
1
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1
Bannister, James W.
1
Bushman, Robert M.
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Gill de Albornoz Noguer, Belén
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Green, Jeremiah
1
Gu, Zhaoyang
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Gunny, Katherine
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Hrazdil, Karel
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Journal of accounting research
Applied economics
Managerial auditing journal
Review of quantitative finance and accounting
IMF Staff Country Reports
58
IMF Working Papers
29
Journal of accounting & economics
22
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 accounting and public policy
5
Journal of contemporary accounting & economics
5
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
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
The role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine
;
Pollard, Troy
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
Saved in:
3
Signing networks of audit partners and accruals quality : evidence from Taiwan
Shiue, Min-Jeng
;
Chiu, Peng-Chia
;
Kuo, Li-Chun
;
Yeh, …
- In:
Managerial auditing journal
37
(
2022
)
4
,
pp. 464-485
Persistent link: https://www.econbiz.de/10013407235
Saved in:
4
Geographic location of audit committee chairs and accruals quality : evidence from China
Cheng, C. S. Agnes
;
Huang, Yuan
;
Sun, Di
;
Yu, Yumiao
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1215-1246
Persistent link: https://www.econbiz.de/10012660682
Saved in:
5
Accrual mispricing, value-at-risk, and expected stock returns
Simlai, Prodosh
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1487-1517
Persistent link: https://www.econbiz.de/10012660722
Saved in:
6
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:
7
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:
8
The effect of local political corruption on earnings quality
Xu, Hongkang
;
Dao, Mai
;
Wu, Jia
- In:
Review of quantitative finance and accounting
53
(
2019
)
2
,
pp. 551-574
Persistent link: https://www.econbiz.de/10012225947
Saved in:
9
The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.
;
Lopez, Thomas J.
;
Reitenga, Austin L.
; …
- In:
Review of quantitative finance and accounting
52
(
2019
)
1
,
pp. 325-345
Persistent link: https://www.econbiz.de/10012171535
Saved in:
10
Directors network centrality and earnings quality
Godigbe, Bright Gershion
;
Chui, Chin Man
;
Liu, Chih-Liang
- In:
Applied economics
50
(
2018
)
50
,
pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
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