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Search: subject_exact:"Rückstellung"
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Accrual
53
Rückstellung
53
Accruals and deferrals
26
Rechnungsabgrenzung
26
Accounting policy
25
Bilanzpolitik
25
Gewinn
16
Profit
16
Accruals
15
Earnings management
9
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Kapitaleinkommen
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Cash flow
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Accounting theory
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Bilanztheorie
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Corporate disclosure
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Accruals quality
3
Asymmetric information
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Asymmetrische Information
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Börsengang
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Börsenkurs
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Cash flows
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Decision under risk
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Discretionary accruals
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Entscheidung unter Risiko
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Forecast
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English
53
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Nallareddy, Suresh
3
Chen, Shuping
2
Frankel, Richard
2
Heater, John C.
2
Jennings, Jared
2
Krishnan, Gopal V.
2
Larson, Chad R.
2
Lee, Joshua
2
Lewellen, Jonathan
2
Miao, Bin
2
Nelson, Karen K.
2
Ogneva, Maria
2
Olsson, Per
2
Resutek, Robert J.
2
Richardson, Scott
2
Roychowdhury, Sugata
2
Shevlin, Terry
2
Sloan, Richard G.
2
Srinidhi, Bin
2
Su, Lixin
2
Venkatachalam, Mohan
2
Watts, Ross L.
2
Allen, Eric J.
1
Arif, Salman
1
Ball, Ray
1
Barth, Mary E.
1
Basu, Sudipta
1
Beatty, Anne
1
Beck, Amanda W.
1
Bhojraj, Sanjeev
1
Blaylock, Bradley
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Breuer, Matthias
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Byzalov, Dmitri
1
Call, Andrew C.
1
Casey, Ryan
1
Cecchini, Mark
1
Chaney, Paul K.
1
Chen, AJ Yuan
1
Chichernea, Doina C.
1
Choudhary, Preeti
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Journal of accounting & economics
Review of accounting studies
Betriebs-Berater : BB
48
WPg : Kompetenz schafft Vertrauen
28
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
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
13
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
Auditing : a journal of practice & theory
10
Der Betrieb
10
Investment management and financial innovations
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Pacific-Basin finance journal
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Abacus : a journal of accounting, finance and business studies
9
Finance research letters
9
International journal of accounting and information management
9
Journal of accounting and public policy
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Australasian accounting business and finance journal : AABF
7
Gabler Edition Wissenschaft
7
Global business review
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
SpringerLink / Bücher
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
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ECONIS (ZBW)
53
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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
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
3
From micro to macro : aggregate accruals, mergers, and returns : a discussion of Heater, Nallareddy and Venkatachalam (2021)
Chen, AJ Yuan
;
Ogneva, Maria
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-10
Persistent link: https://www.econbiz.de/10013271838
Saved in:
4
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
5
Entropy-balanced accruals
McMullin, Jeff L.
;
Schonberger, Bryce
- In:
Review of accounting studies
25
(
2020
)
1
,
pp. 84-119
Persistent link: https://www.econbiz.de/10012231020
Saved in:
6
Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey
;
Saffar, Walid
;
Zhang, Janus Jian
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
Saved in:
7
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
8
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:
9
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:
10
Accrual quality, skill, and the cross-section of mutual fund returns
Nallareddy, Suresh
;
Ogneva, Maria
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 503-542
Persistent link: https://www.econbiz.de/10011690148
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