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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Journal of banking & finance"
~source:"econis"
~subject:"Rückstellung"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Rückstellung
Accruals and deferrals
10
Rechnungsabgrenzung
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Accrual
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Accounting policy
2
Betriebliche Finanzwirtschaft
2
Bilanzpolitik
2
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Akyol, Ali C.
1
Deis, Donald R.
1
García-Teruel, Pedro J.
1
Huang, Pinghsun
1
Ittonen, Kim
1
Kim, Jung Hoon
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Kim, Young Jun
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Lobo, Gerald J.
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Martin, Gregory W.
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Martínez-Solano, Pedro
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Moffitt, Jacquelyn S.
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Qian, Yiming
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Raghunandan, K.
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Rama, Dasaratha V.
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Shi, Linna
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Song, Minsup
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Stanford, Mary
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Sánchez-Ballesta, Juan P.
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Tanyi, Paul N.
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Vähämaa, Emilia
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Vähämaa, Sami
1
Yu, Fang
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Zhang, Huai
1
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Accounting horizons : a quarterly publication of the American Accounting Association
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
Australasian accounting business and finance journal : AABF
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
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International Journal of Financial Studies : open access journal
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ECONIS (ZBW)
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8
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date (oldest first)
1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
On alternative measures of accruals
Shi, Linna
;
Zhang, Huai
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
4
,
pp. 811-836
Persistent link: https://www.econbiz.de/10009487870
Saved in:
8
Do artificial income smoothing and real income smoothing contribute to firm value equivalently?
Huang, Pinghsun
;
Zhang, Yan
;
Deis, Donald R.
;
Moffitt, …
- In:
Journal of banking & finance
33
(
2009
)
2
,
pp. 224-233
Persistent link: https://www.econbiz.de/10003803047
Saved in:
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