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Search: subject_exact:"Rückstellung"
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Accrual
23
Rückstellung
23
Accruals and deferrals
11
Rechnungsabgrenzung
11
Accounting policy
10
Bilanzpolitik
10
Gewinn
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Frankel, Richard
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Heater, John C.
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Lee, Joshua
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Nallareddy, Suresh
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Nelson, Karen K.
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Roychowdhury, Sugata
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Venkatachalam, Mohan
2
Watts, Ross L.
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Allen, Eric J.
1
Arif, Salman
1
Ball, Ray
1
Beatty, Anne
1
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1
Christensen, Theodore E.
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
Core, John E.
1
D'Adduzio, Jenna
1
Ecker, Frank
1
Faccio, Mara
1
Francis, Jennifer
1
Guay, Wayne R.
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Hobert, Gerard
1
Holder, Anthony D.
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Hribar, Paul
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Hui, Kai Wai
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Khan, Mozaffar
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Kothari, S. P.
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Marshall, Nathan
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Melessa, Samuel J.
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Journal of accounting & economics
Betriebs-Berater : BB
48
Review of accounting studies
30
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
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
Finance research letters
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
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
Corporate ownership & control : international scientific journal
6
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ECONIS (ZBW)
23
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1
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:
2
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:
3
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:
4
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:
5
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
6
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
7
Using unstructured and qualitative disclosures to explain accruals
Frankel, Richard
;
Jennings, Jared
;
Lee, Joshua
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 209-227
Persistent link: https://www.econbiz.de/10011622188
Saved in:
8
Discussion of using unstructured and qualitative disclosures to explain accruals
Hobert, Gerard
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 228-233
Persistent link: https://www.econbiz.de/10011622189
Saved in:
9
Understanding the relation between accruals and volatility : a real options-based investment approach
Arif, Salman
;
Marshall, Nathan
;
Yohn, Teri Lombardi
- In:
Journal of accounting & economics
62
(
2016
)
1
,
pp. 65-86
Persistent link: https://www.econbiz.de/10011558866
Saved in:
10
Does return dispersion explain the accrual and investment anomalies?
Chichernea, Doina C.
;
Holder, Anthony D.
;
Petkevich, Alex
- In:
Journal of accounting & economics
60
(
2015
)
1
,
pp. 133-148
Persistent link: https://www.econbiz.de/10011372742
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