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~isPartOf:"Australasian accounting business and finance journal : AABF"
~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
Accounting policy
8
Accrual
8
Rückstellung
8
Börsenkurs
3
Share price
3
accruals
3
earnings management
3
Accounting
2
Aktienmarkt
2
Börsengang
2
Cash Flow
2
Cash flow
2
Discretionary accruals
2
Earnings management
2
Gewinn
2
Initial public offering
2
Profit
2
Rechnungswesen
2
Stock market
2
USA
2
United States
2
Accrual accounting
1
Accrual basis
1
Aktiengesellschaft
1
Anlageverhalten
1
Audit quality
1
Behavioral Accounting
1
Behavioral accounting
1
Behavioural finance
1
Berichtswesen
1
Betriebliche Finanzwirtschaft
1
Dienstleistungsqualität
1
Discretionary Accruals
1
Earnings Management
1
Einkommen
1
Emissionsgeschäft
1
Estimation
1
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Article
8
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8
Aufsatz in Zeitschrift
8
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English
8
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Armstrong, Christopher
1
Ayoush, Maha D.
1
Bao, Ben-Hsien
1
Black, Dirk E.
1
Chen, Huafeng Jason
1
Chen, Jason Victor
1
Chung, Richard
1
Foster, George
1
Goel, Sandeep
1
Li, Feng
1
Naidu, Dharmendra
1
Niu, Yanjun
1
Papadaki, Afroditi
1
Patel, Arvind
1
Pierce, Spencer R.
1
Taylor, Daniel J.
1
Thomas, Wayne B.
1
Toumeh, Ahmad A.
1
Tzovas, Christos
1
Wei, Steven
1
Yahya, Sofri
1
Yassin, Mohammed M.
1
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Australasian accounting business and finance journal : AABF
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
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
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
Applied economics
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
International journal of accounting and finance
2
International journal of accounting and information management
2
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ECONIS (ZBW)
8
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1
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8
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8
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date (newest first)
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
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
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:
4
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:
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
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep
- In:
Australasian accounting business and finance journal : AABF
10
(
2016
)
3
,
pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Saved in:
8
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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