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~isPartOf:"Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Corporate governance"
~subject:"Financial ratio"
~subject:"Gewinn"
~subject:"Rückstellung"
~subject:"Staatsrecht"
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Accruals and deferrals
13
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13
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10
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Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
The accounting review : a publication of the American Accounting Association
Review of quantitative finance and accounting
16
Review of accounting studies
15
Journal of accounting & economics
13
Journal of business finance & accounting : JBFA
12
Advances in accounting : a research annual
8
International review of financial analysis
8
The journal of applied business research
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Journal of contemporary accounting & economics
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Cogent business & management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Abacus : a journal of accounting, finance and business studies
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Applied economics
3
Australasian accounting business and finance journal : AABF
3
China journal of accounting research : CJAR
3
International journal of economic perspectives : IJEP
3
International journal of economics and financial issues : IJEFI
3
International journal of financial research
3
Investment management and financial innovations
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
Managerial auditing journal
3
OECD journal on budgeting
3
Pacific-Basin finance journal
3
Research in international business and finance
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The British accounting review : the journal of the British Accounting Association
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
American journal of business : applying research to practice ; AJB
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Asian review of accounting
2
Australian journal of management
2
Corporate governance : the international journal for effective board performance
2
Corporate ownership & control : international scientific journal
2
Indian journal of corporate governance
2
International Journal of Financial Studies : open access journal
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ECONIS (ZBW)
12
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1
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
4
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
5
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
6
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
7
Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.
;
Netter, Jeffry M.
;
Shu, Tao
- In:
The accounting review : a publication of the American …
88
(
2013
)
6
,
pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
Saved in:
8
Managerial ability and earnings quality
Demerjian, Peter R.
;
Lev, Baruch
;
Lewis, Melissa F.
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
Saved in:
9
Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint
Baber, William R.
;
Kang, Sok-hyon
;
Li, Ying
- In:
The accounting review : a publication of the American …
86
(
2011
)
4
,
pp. 1189-1212
Persistent link: https://www.econbiz.de/10009297059
Saved in:
10
Accruals quality, stock returns, and macroeconomic conditions
Kim, Dongcheol
;
Qi, Yaxuan
- In:
The accounting review : a publication of the American …
85
(
2010
)
3
,
pp. 937-978
Persistent link: https://www.econbiz.de/10003988324
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