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isPartOf:"WPg : Kompetenz schafft Vertrauen"
~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~subject:"Accrual"
~subject:"EU-Staaten"
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Accrual
EU-Staaten
Rückstellung
17
IFRS
7
Accounting policy
6
Bilanzpolitik
6
Deutschland
6
Germany
6
Accruals and deferrals
4
Discretionary accruals
4
Earnings management
4
Gewinn
4
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Rechnungsabgrenzung
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Accounting valuation
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Konstantinidi, Theodosia
2
Kraft, Arthur
2
Pope, Peter F.
2
Cassel, Jochen
1
Christodoulou, Demetris
1
Davidson, Ian
1
Ewert, Peter
1
Gellrich, Kai M.
1
Guo, Qian
1
Herzig, Norbert
1
Hommel, Michael
1
Jackson, Andrew B.
1
Karrenbrock, Holger
1
Kessler, Harald
1
Kirchhof, Jürgen
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Küting, Karlheinz
1
Ludwig, Felix
1
Ma, Le
1
McNichols, Maureen
1
Metz, Christian
1
Oh, Hyung Il
1
Ott, Peter
1
Patatoukas, Panos N.
1
Penman, Stephen H.
1
Reiss, Torsten
1
Rockel, Werner
1
Schubert, Daniela
1
Song, Xiaojing
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Stubben, Stephen R.
1
Tippett, Mark
1
Vasnev, Andrey
1
Wagenhofer, Alfred
1
Werner, Ute
1
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1
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WPg : Kompetenz schafft Vertrauen
Abacus : a journal of accounting, finance and business studies
Review of accounting studies
30
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Pacific-Basin finance journal
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Betriebswirtschaftliche Forschung und Praxis : BFuP
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Journal of accounting and public policy
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
Finance research letters
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Australasian accounting business and finance journal : AABF
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
Gabler Edition Wissenschaft
6
Global business review
6
International journal of accounting and finance
6
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ECONIS (ZBW)
17
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1
The accruals-cash flow relation and the evaluation of accrual accounting
Oh, Hyung Il
;
Penman, Stephen H.
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 23-48
Persistent link: https://www.econbiz.de/10014546064
Saved in:
2
Modelling receivables and deferred revenues to detect revenue management
Zha Giedt, Jenny
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 181-209
Persistent link: https://www.econbiz.de/10011965514
Saved in:
3
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
4
Research design issues in studies using discretionary accruals
McNichols, Maureen
;
Stubben, Stephen R.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
Saved in:
5
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
Saved in:
6
Asymmetric persistence and the market pricing of accruals and cash flows
Konstantinidi, Theodosia
;
Kraft, Arthur
;
Pope, Peter F.
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
1
,
pp. 140-165
Persistent link: https://www.econbiz.de/10011581789
Saved in:
7
Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.
Patatoukas, Panos N.
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
1
,
pp. 166-175
Persistent link: https://www.econbiz.de/10011581802
Saved in:
8
Economic relations among earnings quality measures
Ewert, Peter
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
3
,
pp. 311-355
Persistent link: https://www.econbiz.de/10011508196
Saved in:
9
Constructing asset pricing models with specific factor loadings
Davidson, Ian
;
Guo, Qian
;
Song, Xiaojing
;
Tippett, Mark
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
2
,
pp. 199-213
Persistent link: https://www.econbiz.de/10009570430
Saved in:
10
Die bilanzielle Würdigung bestandsunsicherer Schadenersatzverpflichtungen nach IFRS und HGB
Küting, Karlheinz
;
Kessler, Harald
;
Cassel, Jochen
; …
- In:
WPg : Kompetenz schafft Vertrauen
63
(
2010
)
7
,
pp. 315-329
Persistent link: https://www.econbiz.de/10003956121
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