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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"Journal of financial reporting & accounting : JFRA"
~isPartOf:"The journal of applied business research"
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Search: subject_exact:"Periodenabgrenzung"
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Accruals and deferrals
28
Rechnungsabgrenzung
28
Accrual
20
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20
Accounting policy
18
Bilanzpolitik
18
Gewinn
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Schriftenreihe internationale Rechnungslegung
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Journal of accounting and public policy
Journal of financial reporting & accounting : JFRA
The journal of applied business research
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
14
Advances in accounting : a research annual
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The accounting review : a publication of the American Accounting Association
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Abacus : a journal of accounting, finance and business studies
10
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
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
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Accounting horizons : a quarterly publication of the American Accounting Association
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 contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
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Australasian accounting business and finance journal : AABF
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International journal of accounting and finance
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Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
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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
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Accounting, Economics, and Law : AEL ; a convivium
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Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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Australian accounting review
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Bilanz-, Prüfungs- und Steuerwesen
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ECONIS (ZBW)
28
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1
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
2
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
3
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:
4
What values more? : agency costs or accrual quality
Saini, Jagjit S.
;
Arugaslan, Onur
;
DeMello, James
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 22-38
Persistent link: https://www.econbiz.de/10011724539
Saved in:
5
Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek
;
Dixon, Robert
;
Al-Hamadeen, Radhi
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
Saved in:
6
The effect of accruals quality on the association between voluntary disclosure and information asymmetry in Korea
Shin, Hoyoung
;
Oh, Hyun Min
- In:
The journal of applied business research
33
(
2017
)
1
,
pp. 223-236
Persistent link: https://www.econbiz.de/10011671393
Saved in:
7
Audit quality and accrual quality : do big 4 auditors indeed enhance accrual quality of "powerful" clients?
Park, Sorah
- In:
The journal of applied business research
33
(
2017
)
2
,
pp. 343-349
Persistent link: https://www.econbiz.de/10011673897
Saved in:
8
The usefulness of the tax avoidance proxy : evidence from Korea
Lee, Hyun-Ah
- In:
The journal of applied business research
32
(
2016
)
2
,
pp. 607-620
Persistent link: https://www.econbiz.de/10011500664
Saved in:
9
Audit quality and accrual reliability : evidence from the Korean stock market
Lee, Jong Eun
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 777-790
Persistent link: https://www.econbiz.de/10011500859
Saved in:
10
The effect of short-tearm debt on accrual based earnings management and real earnings management
Park, Sun-young
- In:
The journal of applied business research
32
(
2016
)
4
,
pp. 1287-1300
Persistent link: https://www.econbiz.de/10011557879
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