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~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Review of quantitative finance and accounting"
~language:"eng"
~subject:"Accruals"
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Accruals
Accrual
35
Rückstellung
35
Accruals and deferrals
21
Rechnungsabgrenzung
21
Accounting policy
19
Bilanzpolitik
19
Gewinn
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Profit
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Börsenkurs
7
Share price
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Earnings announcement
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Gewinnprognose
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Capital income
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Corporate Governance
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Corporate governance
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Discretionary accruals
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Earnings management
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Efficient market hypothesis
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Effizienzmarkthypothese
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Kapitaleinkommen
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Accruals quality
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Australia
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Australien
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Financial audit
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Accrual anomaly
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Asymmetric information
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Asymmetrische Information
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Dienstleistungsqualität
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Baker, Terry A.
1
Coulton, Jeffrey J.
1
Farshadfar, Shadi
1
Iqbal, Abdullah
1
Kang, Pyung K.
1
Lai, Cheng
1
Li, Donglin
1
Lopez, Thomas J.
1
Lorek, Kenneth S.
1
Lu, Meiting
1
Monem, Reza
1
Nguyen, Nguyet T. M.
1
Pagach, Donald P.
1
Palmon, Dan
1
Reitenga, Austin L.
1
Ruch, George W.
1
Saune, Naibuka
1
Shan, Yaowen
1
Shiwakoti, Radha K.
1
Simlai, Prodosh
1
Taylor, Stephen L.
1
Yezegel, Ari
1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Review of quantitative finance and accounting
Review of accounting studies
8
Journal of accounting & economics
7
Advances in accounting : a research annual
3
Pacific-Basin finance journal
3
Asian review of accounting
2
China journal of accounting research : CJAR
2
Finance research letters
2
International journal of accounting and information management
2
International review of financial analysis
2
Journal of applied accounting research
2
Abacus : a journal of accounting, finance and business studies
1
Academia : revista Latinoamericana de administración
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
China economic journal : the official journal of the China Center for Economic Research (CCER) at Peking University
1
Decision
1
Discussion papers / CEPR
1
Economic and business review : EBR
1
International journal of commerce and management
1
International journal of corporate finance and accounting : IJCFA ; an international publication of the Information Resources Management Association
1
International journal of economics and financial issues : IJEFI
1
Journal of Indian business research
1
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
1
Journal of banking & finance
1
Journal of business finance & accounting : JBFA
1
Journal of financial economic policy
1
Journal of financial reporting & accounting : JFRA
1
Journal of international financial markets, institutions & money
1
Journal of public budgeting, accounting & financial management
1
Macroeconomics and finance in emerging market economies
1
Managerial finance
1
The journal of applied business research
1
The journal of behavioral finance : a publication of the Institute of Psychology and Markets and LEA
1
The quarterly journal of finance
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1
The context of earnings management and its ability to predict future stock returns
Nguyen, Nguyet T. M.
;
Iqbal, Abdullah
;
Shiwakoti, Radha K.
- In:
Review of quantitative finance and accounting
59
(
2022
)
1
,
pp. 123-169
Persistent link: https://www.econbiz.de/10013459262
Saved in:
2
Accrual mispricing, value-at-risk, and expected stock returns
Simlai, Prodosh
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1487-1517
Persistent link: https://www.econbiz.de/10012660722
Saved in:
3
The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.
;
Lopez, Thomas J.
;
Reitenga, Austin L.
; …
- In:
Review of quantitative finance and accounting
52
(
2019
)
1
,
pp. 325-345
Persistent link: https://www.econbiz.de/10012171535
Saved in:
4
Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
4
,
pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
Saved in:
5
Does news play an important role in the correction process of the accrual anomaly?
Kang, Pyung K.
;
Palmon, Dan
;
Yezegel, Ari
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
2
,
pp. 497-518
Persistent link: https://www.econbiz.de/10011402907
Saved in:
6
Dissecting and connecting the growth and accounting distortion components of accruals
Li, Donglin
- In:
Review of quantitative finance and accounting
42
(
2014
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10010345148
Saved in:
7
Has Australian financial reporting become more conservative over time?
Lai, Cheng
;
Lu, Meiting
;
Shan, Yaowen
- In:
Accounting and finance : journal of the Accounting …
53
(
2013
)
3
,
pp. 731-761
Persistent link: https://www.econbiz.de/10010128905
Saved in:
8
The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings : a re-examination and extension
Farshadfar, Shadi
;
Monem, Reza
- In:
Accounting and finance : journal of the Accounting …
53
(
2013
)
4
,
pp. 1061-1082
Persistent link: https://www.econbiz.de/10010240263
Saved in:
9
The impact of accruals and lines of business on analysts' earnings forecast superiority
Lorek, Kenneth S.
;
Pagach, Donald P.
- In:
Review of quantitative finance and accounting
39
(
2012
)
3
,
pp. 293-308
Persistent link: https://www.econbiz.de/10009673714
Saved in:
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