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subject:"Financial statement"
~isPartOf:"Gabler Edition Wissenschaft"
~isPartOf:"Review of accounting studies"
~subject:"Kapitaleinkommen"
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Search: subject_exact:"Rückstellung"
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Financial statement
Kapitaleinkommen
Rückstellung
37
Accrual
36
Accounting policy
15
Accruals and deferrals
15
Bilanzpolitik
15
Rechnungsabgrenzung
15
Accruals
8
Earnings management
8
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International Financial Reporting Standards
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1
Klein, Birte
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1
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1
Miao, Bin
1
Momente’, Francesco
1
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1
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1
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1
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1
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1
Schulte, Oliver
1
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1
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1
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1
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1
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Gabler Edition Wissenschaft
Review of accounting studies
Journal of accounting & economics
6
Journal of business finance & accounting : JBFA
6
Review of quantitative finance and accounting
5
Advances in accounting : a research annual
4
International review of financial analysis
3
Pacific-Basin finance journal
3
SpringerLink / Bücher
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Asia-Pacific journal of financial studies
2
Auditing : a journal of practice & theory
2
Cogent business & management
2
Finance research letters
2
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
2
International journal of accounting, auditing and performance evaluation : IJAAPE
2
International journal of trade and global markets
2
Journal of accounting research
2
Journal of international accounting auditing & taxation
2
Journal of international accounting research
2
Rechnungswesen und Unternehmensüberwachung
2
The accounting review : a publication of the American Accounting Association
2
AFA 2012 Chicago Meetings Paper
1
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Accounting research journal
1
Advances in quantitative analysis of finance and accounting : a research annual
1
African journal of business and economic research : AJBER
1
Anthony Chen, James Jianxin Gong, Accounting comparability, financial reporting quality, and the pricing of accruals, Advances in Accounting
1
Betriebs-Berater : BB
1
China economic journal : the official journal of the China Center for Economic Research (CCER) at Peking University
1
China finance review international
1
China journal of accounting research : CJAR
1
Corporate governance : the international journal for effective board performance
1
Decision
1
Deutsche Steuer-Zeitung : DStZ
1
Estudios de economía
1
Global business review
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Haufe-Praxisratgeber
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ECONIS (ZBW)
10
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1
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
Saved in:
2
Articulation-based accruals
Casey, Ryan
;
Gao, Feng
;
Kirschenheiter, Michael
;
Li, Siyi
; …
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 288-319
Persistent link: https://www.econbiz.de/10011655615
Saved in:
3
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin
;
Teoh, Siew Hong
;
Zhu, Zinan
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
Saved in:
4
The predictive power of investment and accruals
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
Saved in:
5
Accruals and future performance : can it be attributed to risk?
Momente’, Francesco
;
Reggiani, Francesco
;
Richardson, …
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1297-1333
Persistent link: https://www.econbiz.de/10011396615
Saved in:
6
Can the earnings fixation hypothesis explain the accrual anomaly?
Shi, Linna
;
Zhang, Huai
- In:
Review of accounting studies
17
(
2012
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10009545888
Saved in:
7
Der Ansatz von Rückstellungen nach HGB und IFRS im Vergleich : Regelungsschärfe, Zweckadäquanz sowie Eignung für die Steuerbilanz
Binger, Marc
-
2009
-
1. Auflage
Persistent link: https://www.econbiz.de/10003826194
Saved in:
8
Risiken und Insolvenz : die Behandlung von Rückstellungen in der Überschuldungsbilanz
Schulz, Dietmar
-
2006
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003316520
Saved in:
9
Fast-Close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP
Schulte, Oliver
-
2006
-
1. Aufl.
Persistent link: https://www.econbiz.de/10013515587
Saved in:
10
Umweltschutzverpflichtungen im Jahresabschluß : Umwelthaftungs-, Kreislaufwirtschafts- und Abfallgesetz
Klein, Birte
-
1998
Persistent link: https://www.econbiz.de/10000985755
Saved in:
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