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~isPartOf:"Applied economics"
~isPartOf:"Corporate ownership & control : international scientific journal"
~isPartOf:"Management science : journal of the Institute for Operations Research and the Management Sciences"
~subject:"Bilanzpolitik"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Bilanzpolitik
Accruals and deferrals
10
Rechnungsabgrenzung
10
Accrual
8
Rückstellung
8
Accounting policy
7
Börsenkurs
3
Estimation
3
Schätzung
3
Share price
3
accruals
3
Aktienmarkt
2
Börsengang
2
Gewinn
2
Initial public offering
2
Profit
2
Quality management
2
Qualitätsmanagement
2
Stock market
2
USA
2
United States
2
earnings management
2
financial reporting quality
2
Aktiengesellschaft
1
Anlageverhalten
1
Asymmetric information
1
Asymmetrische Information
1
Behavioral Accounting
1
Behavioral accounting
1
Behavioural finance
1
Berichtswesen
1
Betriebliche Finanzwirtschaft
1
Deutschland
1
Discretionary Accruals
1
EU countries
1
EU-Staaten
1
Earnings Management
1
Earnings management
1
Earnings quality
1
Efficiency
1
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6
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Article
7
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7
Aufsatz in Zeitschrift
7
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English
7
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Armstrong, Christopher
1
Bao, Ben-Hsien
1
Black, Dirk E.
1
Cerqueira, Antonio
1
Chen, Huafeng Jason
1
Chen, Jason Victor
1
Chui, Chin Man
1
Chung, Richard
1
Foster, George
1
Godigbe, Bright Gershion
1
Li, Feng
1
Liu, Chih-Liang
1
Niu, Yanjun
1
Papadaki, Afroditi
1
Pereira, Claudia
1
Pierce, Spencer R.
1
Taylor, Daniel J.
1
Thomas, Wayne B.
1
Tzovas, Christos
1
Wei, Steven
1
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Applied economics
Corporate ownership & control : international scientific journal
Management science : journal of the Institute for Operations Research and the Management Sciences
Review of quantitative finance and accounting
13
Advances in accounting : a research annual
11
Review of accounting studies
11
Journal of business finance & accounting : JBFA
10
Journal of accounting & economics
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
The journal of applied business research
6
The accounting review : a publication of the American Accounting Association
5
Abacus : a journal of accounting, finance and business studies
4
Cogent business & management
4
International review of financial analysis
4
Journal of contemporary accounting & economics
4
Journal of financial reporting & accounting : JFRA
4
Journal of international accounting auditing & taxation
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Australasian accounting business and finance journal : AABF
3
International journal of accounting and information management
3
International journal of accounting, auditing and performance evaluation : IJAAPE
3
International journal of economic perspectives : IJEP
3
International journal of financial research
3
International journal of managerial and financial accounting
3
Journal of accounting in emerging economies : JAEE
3
Journal of accounting research
3
Journal of accounting, auditing & finance : JAAF
3
The British accounting review : the journal of the British Accounting Association
3
The international journal of accounting : TIJA
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
Afro-Asian Journal of Finance and Accounting : AAJFA
2
Asia-Pacific journal of accounting & economics : APJAE
2
Asian review of accounting
2
Auditing : a journal of practice & theory
2
Australian journal of management
2
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
2
Indian journal of corporate governance
2
International Journal of Financial Studies : open access journal
2
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ECONIS (ZBW)
7
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1
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7
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7
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date (oldest first)
1
The number of estimates in footnotes and accruals
Chen, Huafeng Jason
;
Chen, Jason Victor
;
Li, Feng
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
Saved in:
2
A test of income smoothing using pseudo fiscal years
Black, Dirk E.
;
Pierce, Spencer R.
;
Thomas, Wayne B.
- In:
Management science : journal of the Institute for …
68
(
2022
)
7
,
pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
Saved in:
3
Directors network centrality and earnings quality
Godigbe, Bright Gershion
;
Chui, Chin Man
;
Liu, Chih-Liang
- In:
Applied economics
50
(
2018
)
50
,
pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
Saved in:
4
Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Cerqueira, Antonio
;
Pereira, Claudia
- In:
Applied economics
49
(
2017
)
16
,
pp. 1606-1626
Persistent link: https://www.econbiz.de/10011813656
Saved in:
5
Financial crisis and accrual and real earnings management in Europe
Papadaki, Afroditi
;
Tzovas, Christos
- In:
Corporate ownership & control : international …
14
(
2016/2017
)
3
,
pp. 8-19
Persistent link: https://www.econbiz.de/10011792301
Saved in:
6
Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Armstrong, Christopher
;
Foster, George
;
Taylor, Daniel J.
- In:
Management science : journal of the Institute for …
62
(
2016
)
5
,
pp. 1316-1338
Persistent link: https://www.econbiz.de/10011487470
Saved in:
7
Real and accrual earnings management around IPOs : US evidence
Bao, Ben-Hsien
;
Chung, Richard
;
Niu, Yanjun
;
Wei, Steven
- In:
Corporate ownership & control : international …
10
(
2012/13
)
3
,
pp. 76-94
Persistent link: https://www.econbiz.de/10009772416
Saved in:
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