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language:"eng"
~isPartOf:"Pacific-Basin finance journal"
~isPartOf:"Review of accounting studies"
~subject:"Rechnungswesen"
~subject:"Rückstellung"
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Search: subject_exact:"Rückstellung"
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Rechnungswesen
Rückstellung
Accrual
40
Accounting policy
21
Bilanzpolitik
21
Accruals and deferrals
18
Rechnungsabgrenzung
18
Gewinn
12
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Ali, Muhammad Jahangir
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Chen, Shuping
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Kim, Young Jun
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Krishnan, Gopal V.
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Pacific-Basin finance journal
Review of accounting studies
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
Investment management and financial innovations
10
Abacus : a journal of accounting, finance and business studies
9
International journal of accounting and information management
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
Global business review
6
International journal of accounting and finance
6
Journal of accounting, auditing & finance : JAAF
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
Applied economics
5
Asian review of accounting
5
International journal of economics and finance
5
International journal of managerial and financial accounting
5
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ECONIS (ZBW)
40
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1
Institutional ownership and earnings quality : evidence from China
Ali, Muhammad Jahangir
;
Biswas, Pallab Kumar
;
Chapple, …
- In:
Pacific-Basin finance journal
84
(
2024
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014534582
Saved in:
2
Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias
;
Schütt, Harm H.
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
Saved in:
3
Are analysts' cash flow forecasts associated with improved earnings quality? : Australian evidence
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Pacific-Basin finance journal
73
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013388938
Saved in:
4
Entropy-balanced accruals
McMullin, Jeff L.
;
Schonberger, Bryce
- In:
Review of accounting studies
25
(
2020
)
1
,
pp. 84-119
Persistent link: https://www.econbiz.de/10012231020
Saved in:
5
Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey
;
Saffar, Walid
;
Zhang, Janus Jian
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
Saved in:
6
Does cash-based operating profitability explain the accruals anomaly in China?
Du, Qingjie
;
Wang, Yang
;
Wei, K. C. John
- In:
Pacific-Basin finance journal
61
(
2020
),
pp. 1-9
Persistent link: https://www.econbiz.de/10012494488
Saved in:
7
On the pricing of the persistence of earnings components in China
Wu, Xuan
;
Tian, Gaoliang
;
Li, Yueting
;
Zhou, Qing
- In:
Pacific-Basin finance journal
53
(
2019
),
pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
Saved in:
8
Opportunistic financial reporting around municipal bond issues
Beck, Amanda W.
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
Saved in:
9
Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 827-871
Persistent link: https://www.econbiz.de/10011900437
Saved in:
10
Accrual quality, skill, and the cross-section of mutual fund returns
Nallareddy, Suresh
;
Ogneva, Maria
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 503-542
Persistent link: https://www.econbiz.de/10011690148
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