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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Australasian accounting business and finance journal : AABF"
~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"The international journal of accounting : TIJA"
~language:"eng"
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Search: subject:"Rückstellung"
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Accrual
49
Rückstellung
49
Accounting policy
35
Bilanzpolitik
35
Accruals and deferrals
14
Rechnungsabgrenzung
14
Financial audit
11
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earnings management
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discretionary accruals
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Dunstan, Keitha
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Bryan, David B.
1
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1
Cassell, Cory A.
1
Chen, Ken Y.
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Chen, Sheng-syan
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Cheng, C. S. Agnes
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Cheng, Yingli
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Chi, Hsin-Yi
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Chin, Chen-lung
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Auditing : a journal of practice & theory
Australasian accounting business and finance journal : AABF
Journal of business finance & accounting : JBFA
The international journal of accounting : TIJA
Review of accounting studies
31
Journal of accounting & economics
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
The journal of applied business research
19
Advances in accounting : a research annual
18
The future of public employee retirement systems
16
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
15
Journal of accounting research
15
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Investment management and financial innovations
10
Journal of accounting and public policy
10
Pacific-Basin finance journal
10
Abacus : a journal of accounting, finance and business studies
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
International journal of accounting and information management
9
Managerial auditing journal
9
Finance research letters
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Journal of banking & finance
8
Journal of pension economics and finance
8
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
Global business review
6
International journal of accounting and finance
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
The journal of risk and insurance : the journal of the American Risk and Insurance Association
6
Working paper / National Bureau of Economic Research, Inc.
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Applied economics
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ECONIS (ZBW)
49
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1
The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck
;
Spadetti, Cédric
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
1/2
,
pp. 308-334
Persistent link: https://www.econbiz.de/10014304053
Saved in:
2
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:
3
Lead independent directors and accruals quality
Bryan, David B.
;
Mason, Terry W.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 660-679
Persistent link: https://www.econbiz.de/10014304093
Saved in:
4
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
5
Target firm earnings management, acquisition premium, and shareholder gains
Farooqi, Javeria
;
Jory, Surendranath R.
;
Ngo, Thanh
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050009-1-2050009-48
Persistent link: https://www.econbiz.de/10012301399
Saved in:
6
The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra
- In:
Australasian accounting business and finance journal : AABF
8
(
2014
)
3
,
pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
Saved in:
7
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:
8
Corporate governance compliance and discretionary accruals : New Zealand evidence
Bhuiyan, Md. Borhan Uddin
;
Roudaki, Jamal
;
Clark, Murray
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
2
,
pp. 87-110
Persistent link: https://www.econbiz.de/10010246931
Saved in:
9
Ownership structure and earnings management : evidence from Portugal
Alves, Sandra
- In:
Australasian accounting business and finance journal : AABF
6
(
2012
)
1
,
pp. 57-74
Persistent link: https://www.econbiz.de/10010244296
Saved in:
10
Managerial discretion in accruals and informational efficiency
Perotti, Pietro
;
Windisch, David
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
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