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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Australasian accounting business and finance journal : AABF"
~isPartOf:"Journal of banking & finance"
~source:"econis"
~subject:"Gemeindefinanzen"
~subject:"Rückstellung"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Gemeindefinanzen
Rückstellung
Accruals and deferrals
14
Rechnungsabgrenzung
14
Accrual
11
Accounting policy
5
Bilanzpolitik
5
Cash Flow
3
Cash flow
3
Dienstleistungsqualität
3
Financial audit
3
Service quality
3
Wirtschaftsprüfung
3
Accounting
2
Betriebliche Finanzwirtschaft
2
Corporate Governance
2
Corporate governance
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Discretionary accruals
2
Earnings management
2
Financial analysis
2
Finanzanalyse
2
Kommunalverwaltung
2
Local government
2
Managerial finance
2
Public accounting
2
Rechnungswesen
2
earnings management
2
Öffentliches Rechnungswesen
2
Accrual accounting
1
Accrual anomaly
1
Accrual basis
1
Accrual quality
1
Accruals quality
1
Aktienmarkt
1
Anlageberatung
1
Asymmetric information
1
Asymmetrische Information
1
Audit quality
1
Bank
1
Bank debt
1
Börsenkurs
1
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English
12
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Akyol, Ali C.
1
Ayoush, Maha D.
1
Deis, Donald R.
1
García-Teruel, Pedro J.
1
Goel, Sandeep
1
Huang, Pinghsun
1
Ittonen, Kim
1
Kim, Jung Hoon
1
Kim, Young Jun
1
Lobo, Gerald J.
1
Martin, Gregory W.
1
Martínez-Solano, Pedro
1
Moffitt, Jacquelyn S.
1
Naidu, Dharmendra
1
Patel, Arvind
1
Pridgen, Annette
1
Qian, Yiming
1
Raghunandan, K.
1
Rama, Dasaratha V.
1
Shi, Linna
1
Song, Minsup
1
Stanford, Mary
1
Sánchez-Ballesta, Juan P.
1
Tanyi, Paul N.
1
Toumeh, Ahmad A.
1
Vähämaa, Emilia
1
Vähämaa, Sami
1
Wilder, W. Mark
1
Yahya, Sofri
1
Yassin, Mohammed M.
1
Yu, Fang
1
Zhang, Huai
1
Zhang, Yan
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Accounting horizons : a quarterly publication of the American Accounting Association
Australasian accounting business and finance journal : AABF
Journal of banking & finance
Review of accounting studies
15
Review of quantitative finance and accounting
14
Journal of accounting & economics
11
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
Journal of contemporary accounting & economics
5
Abacus : a journal of accounting, finance and business studies
4
Cogent business & management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
Journal of financial reporting & accounting : JFRA
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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 economics and financial issues : IJEFI
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
OECD journal on budgeting
3
Pacific-Basin finance journal
3
Research in international business and finance
3
The British accounting review : the journal of the British Accounting Association
3
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Advances in quantitative analysis of finance and accounting : a research annual
2
Asian review of accounting
2
Australian journal of management
2
Corporate governance : the international journal for effective board performance
2
Corporate ownership & control : international scientific journal
2
Indian journal of corporate governance
2
International Journal of Financial Studies : open access journal
2
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ECONIS (ZBW)
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1
The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.
;
Yahya, Sofri
;
Yassin, Mohammed M.
; …
- In:
Australasian accounting business and finance journal : AABF
15
(
2021
)
4
,
pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
Saved in:
2
How do experienced analysts improve price efficiency?
Akyol, Ali C.
;
Qian, Yiming
;
Yu, Fang
- In:
Journal of banking & finance
149
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014462470
Saved in:
3
Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.
;
Rama, Dasaratha V.
;
Raghunandan, K.
; …
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
4
,
pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
Saved in:
4
A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra
;
Patel, Arvind
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
Saved in:
5
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon
;
Kim, Young Jun
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011687200
Saved in:
6
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep
- In:
Australasian accounting business and finance journal : AABF
10
(
2016
)
3
,
pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Saved in:
7
The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of banking & finance
38
(
2014
),
pp. 186-193
Persistent link: https://www.econbiz.de/10010340781
Saved in:
8
Female auditors and accruals quality
Ittonen, Kim
;
Vähämaa, Emilia
;
Vähämaa, Sami
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
Saved in:
9
Relevance of GASB No. 34 to financial reporting by municipal governments
Pridgen, Annette
;
Wilder, W. Mark
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 175-204
Persistent link: https://www.econbiz.de/10009766926
Saved in:
10
Accruals quality and analyst coverage
Lobo, Gerald J.
;
Song, Minsup
;
Stanford, Mary
- In:
Journal of banking & finance
36
(
2012
)
2
,
pp. 497-508
Persistent link: https://www.econbiz.de/10009511301
Saved in:
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