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~isPartOf:"Corporate ownership & control : international scientific journal"
~isPartOf:"International journal of financial research"
~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
9
Rechnungsabgrenzung
9
Accounting policy
8
Accrual
8
Rückstellung
8
accruals
4
Börsengang
2
Börsenkurs
2
Einkommen
2
Gewinn
2
Income
2
Initial public offering
2
Profit
2
Share price
2
USA
2
United States
2
earnings management
2
Accounting
1
Aktiengesellschaft
1
Aktienmarkt
1
Anlageverhalten
1
Behavioral Accounting
1
Behavioral accounting
1
Behavioural finance
1
Berichtswesen
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Betriebliche Finanzwirtschaft
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Classification
1
Conservatism
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Discretionary Accruals
1
Earnings Management
1
Emissionsgeschäft
1
Estimation
1
Estimation theory
1
Europa
1
Europe
1
Financial Crisis
1
Financial crisis
1
Finanzkrise
1
Firm performance
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English
8
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Adıgüzel, Hümeyra
1
Armstrong, Christopher
1
Bao, Ben-Hsien
1
Black, Dirk E.
1
Chen, Huafeng Jason
1
Chen, Jason Victor
1
Chung, Richard
1
Foster, George
1
Lee, Yung-Chuan
1
Li, Feng
1
Lu, Cheng-Chang
1
Niu, Yanjun
1
Papadaki, Afroditi
1
Pierce, Spencer R.
1
Taylor, Daniel J.
1
Thomas, Wayne B.
1
Tzovas, Christos
1
Ugwuanyi, Uche Boniface
1
Ugwunta, David Okelue
1
Wei, Steven
1
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Corporate ownership & control : international scientific journal
International journal of financial research
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 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
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
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ECONIS (ZBW)
8
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8
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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
Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals
Ugwunta, David Okelue
;
Ugwuanyi, Uche Boniface
- In:
International journal of financial research
10
(
2019
)
1
,
pp. 1-9
Persistent link: https://www.econbiz.de/10012319285
Saved in:
4
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:
5
Classification shifting in the income-decreasing discretionary accrual firms
Adıgüzel, Hümeyra
- In:
International journal of financial research
8
(
2017
)
3
,
pp. 187-194
Persistent link: https://www.econbiz.de/10011779805
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
Is earnings information superior to net income as a measure of future earnings? : a study on accruals and real earnings management
Lee, Yung-Chuan
;
Lu, Cheng-Chang
- In:
International journal of financial research
6
(
2015
)
1
,
pp. 119-136
Persistent link: https://www.econbiz.de/10011407276
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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