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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"BIS Working Paper"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accruals and deferrals"
~subject:"Gewinnprognose"
~subject:"Welt"
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Search: subject:"accounting policy"
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Accruals and deferrals
Gewinnprognose
Welt
Bilanzpolitik
164
Accounting policy
163
Gewinn
38
Profit
38
earnings management
31
Accrual
27
Rückstellung
27
Financial audit
25
IFRS
25
Wirtschaftsprüfung
25
Accounting
21
Rechnungswesen
21
Corporate Governance
20
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18
Rechnungsabgrenzung
16
Accounting standards
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Corporate disclosure
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Earnings announcement
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Financial analysis
10
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Finanzanalyse
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Jahresabschluss
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Berichtswesen
9
Dienstleistungsqualität
9
Reporting
9
Service quality
9
Fair value accounting
8
Fair-Value-Bilanzierung
8
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English
32
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Kim, Jung Hoon
2
Alam, Pervaiz
1
Almand, Andrew
1
Aubert, François
1
Baber, William R.
1
Baik, Bok
1
Barua, Abhijit
1
Bostan, Ibrahim
1
Cantrell, Brett
1
Chen, Anthony
1
Chen, Long
1
Cheng, Xiaoyan
1
Dechow, Patricia M.
1
Demerjian, Peter R.
1
Dickinson, Victoria
1
Dugan, Michael T.
1
Eiler, Lisa A.
1
El Ghoul, Sadok
1
Emley, Anna
1
Ferguson, Colin B.
1
Filzen, Joshua J.
1
George, Emmanuel T. de
1
Gleason, Kimberly
1
Gong, James Jianxin
1
Grudnitski, Gary
1
Guedhami, Omrane
1
Gunny, Katherine A.
1
Guo, Jun
1
Hart, Matthew
1
Hughes, K. E.
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Jackson, Mark
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Johnston, Joseph A.
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Jung, Boochun
1
Kang, Sok-hyon
1
Kannan, Yezen
1
Karim, Mohammad A.
1
Khallaf, Ashraf
1
Kim, Yongtae
1
Larson, Chad R.
1
Lenard, Mary Jane
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Advances in accounting : a research annual
BIS Working Paper
The accounting review : a publication of the American Accounting Association
Review of accounting studies
19
Journal of business finance & accounting : JBFA
18
Review of quantitative finance and accounting
18
Journal of accounting & economics
17
The international journal of accounting : TIJA
11
Finance research letters
10
Journal of international accounting auditing & taxation
10
Journal of international accounting research
9
The journal of applied business research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Asia-Pacific journal of accounting & economics : APJAE
8
International review of financial analysis
8
Journal of accounting and public policy
8
Abacus : a journal of accounting, finance and business studies
7
Journal of accounting research
7
Journal of contemporary accounting & economics
7
Journal of international financial markets, institutions & money
7
The British accounting review : the journal of the British Accounting Association
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
Journal of banking & finance
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
Research in international business and finance
6
Accounting horizons : a quarterly publication of the American Accounting Association
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
5
International journal of accounting and information management
5
Journal of financial reporting & accounting : JFRA
5
Managerial auditing journal
5
Afro-Asian Journal of Finance and Accounting : AAJFA
4
Cogent business & management
4
Corporate ownership & control : international scientific journal
4
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
4
Journal of accounting in emerging economies : JAEE
4
Pacific accounting review
4
The journal of corporate finance : contracting, governance and organization
4
Advances in public interest accounting
3
Australasian accounting business and finance journal : AABF
3
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ECONIS (ZBW)
32
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1
The relationship between R&D intensity, conservatism, and management earnings forecast issuance
Kannan, Yezen
;
Khallaf, Ashraf
;
Gleason, Kimberly
; …
- In:
Advances in accounting : a research annual
62
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014382194
Saved in:
2
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
3
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
4
Income smoothing through R&D management and earnings informativeness
Baik, Bok
;
Gunny, Katherine A.
;
Jung, Boochun
;
Park, Duri
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 25-49
Persistent link: https://www.econbiz.de/10013332602
Saved in:
5
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
Saved in:
6
Real earnings management and the properties of analysts' forecasts
Eiler, Lisa A.
;
Filzen, Joshua J.
;
Jackson, Mark
; …
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013443974
Saved in:
7
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
8
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
9
The effect of analysts' disaggregated forecasts on investors and managers : evidence using pre-tax forecasts
Mauler, Landon M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
3
,
pp. 279-302
Persistent link: https://www.econbiz.de/10012029405
Saved in:
10
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
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