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subject:"Financial statement"
~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"Review of accounting studies"
~subject:"Bilanztheorie"
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Financial statement
Bilanztheorie
Accrual
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Rückstellung
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Accounting policy
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30
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Rechnungsabgrenzung
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earnings management
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Bhojraj, Sanjeev
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Drake, Michael S.
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1
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1
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Journal of business finance & accounting : JBFA
Review of accounting studies
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4
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3
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3
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2
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Anthony Chen, James Jianxin Gong, Accounting comparability, financial reporting quality, and the pricing of accruals, Advances in Accounting
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ECONIS (ZBW)
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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
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2
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:
3
Can management turnover restore the financial statement credibility of restating firms? : further evidence
Dao, Mai
;
Huang, Hua-Wei
;
Chen, Ken Y.
;
Huang, Ting-Chiao
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
7/8
,
pp. 926-949
Persistent link: https://www.econbiz.de/10010479057
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4
Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.
;
Hendricks, Kevin B.
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
9/10
,
pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
Saved in:
5
Analysts' accrual-related over-optimism : do analyst characteristics play a role?
Drake, Michael S.
;
Myers, Linda A.
- In:
Review of accounting studies
16
(
2011
)
1
,
pp. 59-88
Persistent link: https://www.econbiz.de/10008935185
Saved in:
6
How does the corporate bond market value capital investment and accruals?
Bhojraj, Sanjeev
;
Swaminathan, Bhaskaran
- In:
Review of accounting studies
14
(
2009
)
1
,
pp. 31-62
Persistent link: https://www.econbiz.de/10003816064
Saved in:
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