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~isPartOf:"Australian accounting review"
~isPartOf:"Managerial auditing journal"
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Search: subject_exact:"Accruals and deferrals"
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Accruals and deferrals
24
Rechnungsabgrenzung
24
Accrual
19
Rückstellung
19
Accounting policy
13
Bilanzpolitik
13
Accruals
6
Earnings management
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Accruals quality
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2
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Andriani, Yeny
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Australian accounting review
Managerial auditing journal
Review of accounting studies
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
6
Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
International journal of accounting and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
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Management science : journal of the Institute for Operations Research and the Management Sciences
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The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
China journal of accounting research : CJAR
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ECONIS (ZBW)
24
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1
Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias
;
Schütt, Harm H.
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
Saved in:
2
Signing networks of audit partners and accruals quality : evidence from Taiwan
Shiue, Min-Jeng
;
Chiu, Peng-Chia
;
Kuo, Li-Chun
;
Yeh, …
- In:
Managerial auditing journal
37
(
2022
)
4
,
pp. 464-485
Persistent link: https://www.econbiz.de/10013407235
Saved in:
3
Opportunistic financial reporting around municipal bond issues
Beck, Amanda W.
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
Saved in:
4
Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 827-871
Persistent link: https://www.econbiz.de/10011900437
Saved in:
5
Articulation-based accruals
Casey, Ryan
;
Gao, Feng
;
Kirschenheiter, Michael
;
Li, Siyi
; …
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 288-319
Persistent link: https://www.econbiz.de/10011655615
Saved in:
6
Accruals and price crashes
Zhu, Wei
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
Saved in:
7
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin
;
Teoh, Siew Hong
;
Zhu, Zinan
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
Saved in:
8
The predictive power of investment and accruals
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
Saved in:
9
Does good corporate governance enhance accruals quality during financial crises?
Aldamen, Husam
;
Duncan, Keith
- In:
Managerial auditing journal
31
(
2016
)
4/5
,
pp. 434-357
Persistent link: https://www.econbiz.de/10011569132
Saved in:
10
Conditional conservatism and disaggregated bad news indicators in accrual models
Byzalov, Dmitri
;
Basu, Sudipta
- In:
Review of accounting studies
21
(
2016
)
3
,
pp. 859-897
Persistent link: https://www.econbiz.de/10011538505
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