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isPartOf:"Review of accounting studies"
~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~isPartOf:"The international journal of accounting : TIJA"
~subject:"Gewinnermittlung"
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Search: subject_exact:"Rückstellung"
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Gewinnermittlung
Accrual
53
Rückstellung
53
Accounting policy
30
Bilanzpolitik
30
Accruals and deferrals
19
Rechnungsabgrenzung
19
Gewinn
13
Profit
13
Accruals
8
Earnings management
8
Profit determination
7
Capital income
6
Cash Flow
6
Cash flow
6
Kapitaleinkommen
6
Corporate Governance
5
Corporate governance
5
Abnormal accruals
4
Börsenkurs
4
Cost of capital
4
Discretionary accruals
4
IFRS
4
Kapitalkosten
4
Share price
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earnings management
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Anlegerschutz
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Börsengang
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Financial audit
3
Firm performance
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Forecast
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Initial public offering
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Investor protection
3
Prognose
3
Public accounting
3
Theorie
3
Theory
3
Unternehmenserfolg
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Wirtschaftsprüfung
3
discretionary accruals
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7
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7
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English
7
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Dunstan, Keitha
3
Houqe, Muhammad Nurul
3
Karim, A. K. M. Waresul
3
Van Zijl, Tony
3
Jeanjean, Thomas
2
Benkraiem, Ramzi
1
Call, Andrew C.
1
Chen, Shuping
1
Hutagaol-Martowidjojo, Yanthi
1
Miao, Bin
1
Shi, Linna
1
Tong, Yen H.
1
Widyanto, Felita
1
Zhang, Huai
1
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Review of accounting studies
International journal of accounting, auditing and performance evaluation : IJAAPE
The international journal of accounting : TIJA
International review of financial analysis
3
Abacus : a journal of accounting, finance and business studies
2
Advances in accounting : a research annual
2
Journal of business finance & accounting : JBFA
2
Managerial auditing journal
2
Review of quantitative finance and accounting
2
Springer series in accounting scholarship
2
The accounting review : a publication of the American Accounting Association
2
WPg : Kompetenz schafft Vertrauen
2
American journal of business : applying research to practice ; AJB
1
Applied economics
1
Corporate ownership & control : international scientific journal
1
Decision
1
Finance research letters
1
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
1
Gender in management : an international journal
1
Global business and finance review
1
Indian journal of corporate governance
1
International journal of accounting and information management
1
International journal of economic policy in emerging economies : IJEPEE
1
International journal of economics and financial issues : IJEFI
1
International journal of finance & economics : IJFE
1
International journal of financial research
1
International journal of law and management : IJLMA
1
International journal of managerial finance : IJMF
1
Inventi impact: international trade
1
Journal of Islamic accounting and business research : JIABR
1
Journal of accounting in emerging economies : JAEE
1
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
1
Journal of business economics and management
1
Journal of multinational financial management
1
Pacific-Basin finance journal
1
Praxis der steuerlichen Gewinnermittlung : Gedenkschrift für Walter Köglberger
1
Spanish journal of finance and accounting
1
Springer Series in Accounting Scholarship
1
The British accounting review : the journal of the British Accounting Association
1
The journal of applied business research
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ECONIS (ZBW)
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1
Earnings quality of Indonesian firms surrounding initial public offerings
Hutagaol-Martowidjojo, Yanthi
;
Widyanto, Felita
- In:
International journal of accounting, auditing and …
14
(
2017
)
1
,
pp. 47-62
Persistent link: https://www.econbiz.de/10011861148
Saved in:
2
Short-term earnings guidance and accrual-based earnings management
Call, Andrew C.
;
Chen, Shuping
;
Miao, Bin
;
Tong, Yen H.
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
Saved in:
3
The effect of IFRS adoption, investor protection and earnings quality : some reflections
Jeanjean, Thomas
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 356-362
Persistent link: https://www.econbiz.de/10009625105
Saved in:
4
The effect of IFRS adoption and investor protection on earnings quality around the world
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 333-355
Persistent link: https://www.econbiz.de/10009625112
Saved in:
5
Can the earnings fixation hypothesis explain the accrual anomaly?
Shi, Linna
;
Zhang, Huai
- In:
Review of accounting studies
17
(
2012
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10009545888
Saved in:
6
Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 363-368
Persistent link: https://www.econbiz.de/10009681293
Saved in:
7
The influence of institutional investors on opportunistic earnings management
Benkraiem, Ramzi
- In:
International journal of accounting, auditing and …
5
(
2008/09
)
1
,
pp. 89-106
Persistent link: https://www.econbiz.de/10003775610
Saved in:
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