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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Pacific-Basin finance journal"
~subject:"1995-2001"
~subject:"Profit"
~subject:"Rechnungswesen"
~subject:"Rückstellung"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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1995-2001
Profit
Rechnungswesen
Rückstellung
Accruals and deferrals
13
Rechnungsabgrenzung
13
Accrual
7
Accounting policy
5
Bilanzpolitik
5
Gewinn
4
Earnings management
3
Public accounting
3
Public budget
3
Öffentlicher Haushalt
3
Öffentliches Rechnungswesen
3
Accruals
2
Australia
2
Australien
2
Cash Flow
2
Cash flow
2
Discretionary accruals
2
Earnings quality
2
Gewinnermittlung
2
Profit determination
2
1975-2016
1
1989-2005
1
1993-2010
1
2008-2013
1
Accrual anomaly
1
Asymmetric information
1
Asymmetrische Information
1
Betriebliche Liquidität
1
Börsenkurs
1
Capital income
1
Capital structure
1
Cash flows
1
China
1
Corporate debt
1
Corporate disclosure
1
Corporate liquidity
1
Disclosure quality
1
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7
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Article
8
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8
Aufsatz in Zeitschrift
8
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English
8
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Christodoulou, Demetris
1
García-Teruel, Pedro J.
1
Houqe, Muhammad Nurul
1
Jackson, Andrew B.
1
Kim, Jung Hoon
1
Kim, Young Jun
1
Kwon, Sewon
1
Lee, Su Jeong
1
Li, Yueting
1
Ma, Le
1
Martínez-Solano, Pedro
1
McNichols, Maureen
1
Monem, Reza M.
1
Oh, Hyung Il
1
Penman, Stephen H.
1
Stubben, Stephen R.
1
Sánchez-Ballesta, Juan P.
1
Tareq, Mohammad
1
Tian, Gaoliang
1
Van Zijl, Tony
1
Vasnev, Andrey
1
Wu, Xuan
1
Zhou, Qing
1
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Abacus : a journal of accounting, finance and business studies
Pacific-Basin finance journal
Review of quantitative finance and accounting
16
Review of accounting studies
15
Journal of accounting & economics
13
Journal of business finance & accounting : JBFA
11
The accounting review : a publication of the American Accounting Association
10
Advances in accounting : a research annual
8
International review of financial analysis
8
The journal of applied business research
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
International journal of accounting, auditing and performance evaluation : IJAAPE
5
International journal of economics and financial issues : IJEFI
5
Journal of contemporary accounting & economics
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Australasian accounting business and finance journal : AABF
4
Cogent business & management
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
OECD journal on budgeting
4
The British accounting review : the journal of the British Accounting Association
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
3
Applied economics
3
China journal of accounting research : CJAR
3
International journal of accounting and information management
3
International journal of economic perspectives : IJEP
3
International journal of financial research
3
Investment management and financial innovations
3
Journal of accounting, auditing & finance : JAAF
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
Managerial auditing journal
3
Meditari accountancy research
3
Research in international business and finance
3
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Advances in quantitative analysis of finance and accounting : a research annual
2
African journal of accounting, auditing and finance : AJAAF
2
American journal of business : applying research to practice ; AJB
2
Asian review of accounting
2
Australian journal of management
2
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ECONIS (ZBW)
8
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1
The accruals-cash flow relation and the evaluation of accrual accounting
Oh, Hyung Il
;
Penman, Stephen H.
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 23-48
Persistent link: https://www.econbiz.de/10014546064
Saved in:
2
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:
3
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
4
Research design issues in studies using discretionary accruals
McNichols, Maureen
;
Stubben, Stephen R.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
Saved in:
5
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
Saved in:
6
Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe
Houqe, Muhammad Nurul
;
Monem, Reza M.
;
Tareq, Mohammad
; …
- In:
Pacific-Basin finance journal
40
(
2016
),
pp. 476-490
Persistent link: https://www.econbiz.de/10011712279
Saved in:
7
Percent accruals and the accrual anomaly : Korean evidence
Kim, Young Jun
;
Kim, Jung Hoon
;
Kwon, Sewon
;
Lee, Su Jeong
- In:
Pacific-Basin finance journal
35
(
2015
)
1
,
pp. 340-366
Persistent link: https://www.econbiz.de/10011538297
Saved in:
8
Accruals quality and debt maturity structure
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
2
,
pp. 188-210
Persistent link: https://www.econbiz.de/10003988697
Saved in:
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