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language:"eng"
~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accruals and deferrals"
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Accruals and deferrals
Accrual
33
Rückstellung
33
Accounting policy
19
Bilanzpolitik
19
Rechnungsabgrenzung
17
Gewinn
13
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discretionary accruals
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accruals quality
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Baber, William R.
1
Bilinski, Pawel
1
Clinch, Greg
1
Coulton, Jeffrey J.
1
Dechow, Patricia M.
1
Demerjian, Peter R.
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Farshadfar, Shadi
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Lev, Baruch
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Li, Ying
1
Linck, James S.
1
Lu, Meiting
1
Mande, Vivek
1
McVay, Sarah
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Monem, Reza
1
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Qi, Yaxuan
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Shan, Yaowen
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Shu, Tao
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1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
The accounting review : a publication of the American Accounting Association
Review of accounting studies
15
Review of quantitative finance and accounting
14
Journal of accounting & economics
11
Journal of business finance & accounting : JBFA
11
Advances in accounting : a research annual
8
International review of financial analysis
8
The journal of applied business research
8
Journal of contemporary accounting & economics
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Cogent business & management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Abacus : a journal of accounting, finance and business studies
3
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
3
China journal of accounting research : CJAR
3
International journal of economic perspectives : IJEP
3
International journal of economics and financial issues : IJEFI
3
International journal of financial research
3
Investment management and financial innovations
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
Managerial auditing journal
3
OECD journal on budgeting
3
Pacific-Basin finance journal
3
Research in international business and finance
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The British accounting review : the journal of the British Accounting Association
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Advances in quantitative analysis of finance and accounting : a research annual
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Asian review of accounting
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Australian journal of management
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Corporate governance : the international journal for effective board performance
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Corporate ownership & control : international scientific journal
2
Indian journal of corporate governance
2
International Journal of Financial Studies : open access journal
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International journal of accounting and information management
2
International journal of auditing : IJA
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ECONIS (ZBW)
17
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1
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
4
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
5
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
6
Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
4
,
pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
Saved in:
7
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
8
Are earnings announced early of higher quality?
Lee, Ho Young
;
Mande, Vivek
;
Son, Myungsoo
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
1
,
pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
Saved in:
9
Does news play an important role in the correction process of the accrual anomaly?
Kang, Pyung K.
;
Palmon, Dan
;
Yezegel, Ari
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
2
,
pp. 497-518
Persistent link: https://www.econbiz.de/10011402907
Saved in:
10
Interfirm differences in earnings variability : an analysis of fundamentals, cash flows and accruals
Silhan, Peter A.
- In:
Accounting and finance : journal of the Accounting …
54
(
2014
)
4
,
pp. 1357-1379
Persistent link: https://www.econbiz.de/10010472934
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