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~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~isPartOf:"International journal of economics and financial issues : IJEFI"
~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag"
~type_genre:"Article in journal"
~type_genre:"Conference paper"
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Search: subject_exact:"Rechnungsabgrenzungsposten"
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Accruals and deferrals
26
Rechnungsabgrenzung
26
Accrual
18
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18
Accounting policy
15
Bilanzpolitik
15
Gewinn
5
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Cohen, Sandra
2
Perotti, Pietro
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Amir, Eli
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Bibi, Maryam
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1
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1
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Kao, Jennifer L.
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International journal of accounting, auditing and performance evaluation : IJAAPE
International journal of economics and financial issues : IJEFI
Journal of business finance & accounting : JBFA
Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
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 horizons : a quarterly publication of the American Accounting Association
6
Accounting forum : advancing the interdisciplinary and global connection of accounting research
5
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
IRZ : Zeitschrift für internationale Rechnungslegung
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 accounting research
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
4
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
Australian accounting review
3
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ECONIS (ZBW)
26
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1
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
2
The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar
;
Kamal, Yasir
;
Khan, Azhar
;
Hussain, Arif
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
4
,
pp. 141-150
Persistent link: https://www.econbiz.de/10012303317
Saved in:
3
Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange
Hussain, Rai Imtiaz
;
Abidin, Noor Saadah Zainal
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
5
,
pp. 130-139
Persistent link: https://www.econbiz.de/10012305555
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
Accrual accounting earnings around zero in Greek municipalities : the relevance of political factors
Cohen, Sandra
;
Malkogianni, Ioanna
- In:
International journal of accounting, auditing and …
18
(
2022
)
2
,
pp. 137-162
Persistent link: https://www.econbiz.de/10014231116
Saved in:
6
Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province
Maimunah, Mutiara
;
Kadir, Syamsurijal Abdul
;
Bastian, Indra
- In:
International journal of economics and financial issues …
8
(
2018
)
6
,
pp. 119-123
Persistent link: https://www.econbiz.de/10011996007
Saved in:
7
The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
Khaled, Bubaker
;
Aribi, Zakaria Ali
- In:
International journal of accounting, auditing and …
17
(
2021
)
1/2
,
pp. 127-147
Persistent link: https://www.econbiz.de/10012668219
Saved in:
8
Evaluating the benefits of new financial system (accrual accounting) establishment in medical and health care sciences, Guilan University
Hosein, Mohammad Reza Pour
;
Hassanzadeh, Morteza
; …
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 286-291
Persistent link: https://www.econbiz.de/10011819889
Saved in:
9
The accounting practices of heritage assets
Nor Laili Hassan
;
Natrah Saad
;
Halimah Nasibah Ahmad
; …
- In:
International journal of economics and financial issues …
6
(
2016
)
6
,
pp. 80-83
Persistent link: https://www.econbiz.de/10011782400
Saved in:
10
The association between accruals and stock return following FRS3
Izadi, Javad
;
Nazarian, Alireza
;
Ye, Jinfeng
;
Shahzad, Ali
- In:
International journal of accounting, auditing and …
15
(
2019
)
3
,
pp. 262-277
Persistent link: https://www.econbiz.de/10012140356
Saved in:
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