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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Journal of pension economics and finance"
~isPartOf:"Pacific-Basin finance journal"
~language:"eng"
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Search: subject:"Rückstellung"
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Rückstellung
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Accounting policy
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Bilanzpolitik
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Pensionsverpflichtungen
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Financial audit
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Ali, Muhammad Jahangir
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Kim, Young Jun
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Lee, Su Jeong
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Sharma, Divesh S.
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Auditing : a journal of practice & theory
Journal of pension economics and finance
Pacific-Basin finance journal
Review of accounting studies
31
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
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
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
The international journal of accounting : TIJA
9
Finance research letters
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Journal of banking & finance
8
Australasian accounting business and finance journal : AABF
7
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.
6
Applied economics
5
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ECONIS (ZBW)
28
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11
Percent accruals and the accrual anomaly : Korean evidence
Kim, Young Jun
;
Kim, Jung Hoon
;
Kwon, Sewon
;
Lee, Su Jeong
- In:
Pacific-Basin finance journal
35
(
2015
)
1
,
pp. 340-366
Persistent link: https://www.econbiz.de/10011538297
Saved in:
12
Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus
;
Zülch, Henning
- In:
Journal of pension economics and finance
14
(
2015
)
3
,
pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
Saved in:
13
Economic and financial approaches to valuing pension liabilities
Novy-Marx, Robert
- In:
Journal of pension economics and finance
14
(
2015
)
2
,
pp. 144-150
Persistent link: https://www.econbiz.de/10011338299
Saved in:
14
Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel
;
Guo, Peng
- In:
Auditing : a journal of practice & theory
33
(
2014
)
1
,
pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
Saved in:
15
Audit partner rotation and financial reporting quality
Litt, Barri
;
Sharma, Divesh S.
;
Simpson, Thuy
;
Tanyi, …
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
Saved in:
16
Pension plan participant choice : evidence on defined benefit and defined contribution preferences
Gerrans, Paul
;
Clark, Gordon L.
- In:
Journal of pension economics and finance
12
(
2013
)
4
,
pp. 351-378
Persistent link: https://www.econbiz.de/10010198462
Saved in:
17
Insider trading, accrual abuse, and corporate governance in emerging markets : evidence from Taiwan
Tang, Hui-wen
;
Chen, Anlin
;
Chang, Chong-chuo
- In:
Pacific-Basin finance journal
24
(
2013
),
pp. 132-155
Persistent link: https://www.econbiz.de/10010346787
Saved in:
18
The effect of workload compression on audit quality
López, Dennis M.
;
Peters, Gary F.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
4
,
pp. 139-165
Persistent link: https://www.econbiz.de/10009682061
Saved in:
19
Management reporting on internal control and accruals quality : insights from a "comply-or-explain" internal control regime
Van De Poel, Katrien
;
Vanstraelen, Ann
- In:
Auditing : a journal of practice & theory
30
(
2011
)
3
,
pp. 181-209
Persistent link: https://www.econbiz.de/10009301870
Saved in:
20
Client importance and earnings management : the moderating role of audit committees
Sharma, Vineeta D.
;
Sharma, Divesh S.
;
Umapathy …
- In:
Auditing : a journal of practice & theory
30
(
2011
)
3
,
pp. 125-156
Persistent link: https://www.econbiz.de/10009301877
Saved in:
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