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language:"eng"
~isPartOf:"Review of accounting studies"
~isPartOf:"The journal of corporate accounting & finance"
~subject:"Rechnungswesen"
~subject:"Rückstellung"
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Rechnungswesen
Rückstellung
Accrual
37
Accounting policy
22
Bilanzpolitik
22
Accruals and deferrals
16
Rechnungsabgrenzung
16
Accruals
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Earnings management
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discretionary accruals
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Review of accounting studies
The journal of corporate accounting & finance
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
Pacific-Basin finance journal
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
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
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ECONIS (ZBW)
37
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1
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:
2
Earnings management around reverse stock splits
Jategaonkar, Shrikant P.
;
Shi, Yuan
;
Song, Xiaoxiao
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 192-202
Persistent link: https://www.econbiz.de/10014472291
Saved in:
3
CFO accounting education on the choice of earnings management
Tuo, Ling
;
Du, Ruixue
;
Liu, Zhenfeng
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 9-27
Persistent link: https://www.econbiz.de/10014431486
Saved in:
4
The impact of director blockholders on abnormal accruals and inventory
Valenzuela, Eric
;
Chen, Ying
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 193-207
Persistent link: https://www.econbiz.de/10014431513
Saved in:
5
Impact of managerial incentive structure on operating asymmetries and accruals
Jin, Byunghoon
- In:
The journal of corporate accounting & finance
33
(
2022
)
1
,
pp. 111-123
Persistent link: https://www.econbiz.de/10012816201
Saved in:
6
Accrual earnings management : do Chief Financial Officer power and career horizon matter?
Abdullah, Yahya
;
Nabar, Sandeep
- In:
The journal of corporate accounting & finance
33
(
2022
)
4
,
pp. 158-165
Persistent link: https://www.econbiz.de/10013463691
Saved in:
7
Separation of tax service from audit service, going-concern opinions, and discretionary accruals
Lai, Kam-Wah
- In:
The journal of corporate accounting & finance
33
(
2022
)
2
,
pp. 13-30
Persistent link: https://www.econbiz.de/10013186116
Saved in:
8
Audit committee financial expertise, accrual, and real earnings management
Cheung, Kwok Yip
;
Adelopo, Ismail
- In:
The journal of corporate accounting & finance
33
(
2022
)
3
,
pp. 102-118
Persistent link: https://www.econbiz.de/10013332480
Saved in:
9
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:
10
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
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