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~subject:"Accrual"
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Accrual
Rechnungsabgrenzung
758
Accruals and deferrals
753
Rückstellung
670
Accounting policy
657
Bilanzpolitik
657
Gewinn
241
Profit
240
discretionary accruals
212
Discretionary accruals
206
Earnings management
194
earnings management
176
Accruals
173
Corporate governance
166
Financial audit
153
Wirtschaftsprüfung
153
Corporate Governance
150
Public accounting
150
Öffentliches Rechnungswesen
150
accruals
106
Börsenkurs
100
Dienstleistungsqualität
100
Service quality
100
Share price
100
Capital income
97
Kapitaleinkommen
97
Cash Flow
96
Cash flow
95
Accounting
84
Rechnungswesen
79
IFRS
74
Führungskräfte
73
Managers
73
United States
65
USA
64
Public sector
59
Öffentlicher Sektor
59
Jahresabschluss
54
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53
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53
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Undetermined
313
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152
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Article
559
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107
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Article in journal
552
Aufsatz in Zeitschrift
552
Arbeitspapier
14
Graue Literatur
14
Non-commercial literature
14
Working Paper
14
Conference paper
5
Konferenzbeitrag
5
Aufsatz im Buch
4
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4
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2
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1
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English
666
Author
All
Resutek, Robert J.
6
Sloan, Richard G.
6
Chatterjee, Chanchal
5
Larson, Chad R.
5
Valaskova, Katarina
5
Alhadab, Mohammad
4
Alves, Sandra
4
Clacher, Iain
4
Gill de Albornoz Noguer, Belén
4
Ibrahim, Salma
4
Jaafar, Aziz
4
Kim, Jung Hoon
4
Ohlson, James A.
4
Papanastasopoulos, Georgios A.
4
Taylor, Stephen L.
4
Zha Giedt, Jenny
4
Ali Shah, Syed Zulfiqar
3
Bhuiyan, Md. Borhan Uddin
3
Casey, Ryan
3
Cerqueira, Antonio
3
Chen, Yan
3
Christensen, Theodore E.
3
Clinch, Greg
3
Dechow, Patricia
3
Frankel, Richard M.
3
Gao, Feng
3
García-Teruel, Pedro J.
3
Habib, Ahsan
3
Heater, John C.
3
Jarboui, Anis
3
Keasey, Kevin
3
Kirschenheiter, Michael
3
Lewellen, Jonathan
3
Li, Leon
3
Li, Siyi
3
Lobo, Gerald J.
3
Martínez-Solano, Pedro
3
Miao, Bin
3
Monem, Reza
3
Na, Kyunga
3
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Review of accounting studies
19
Review of quantitative finance and accounting
18
The accounting review : a publication of the American Accounting Association
17
Journal of business finance & accounting : JBFA
15
Journal of accounting & economics
13
The journal of applied business research
13
Advances in accounting : a research annual
12
International review of financial analysis
11
Cogent business & management
8
International journal of accounting and information management
8
Investment management and financial innovations
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Australasian accounting business and finance journal : AABF
7
International review of economics & finance : IREF
7
Journal of financial reporting & accounting : JFRA
7
Pacific-Basin finance journal
7
Abacus : a journal of accounting, finance and business studies
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
6
Corporate ownership & control : international scientific journal
6
Finance research letters
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
Accounting horizons : a quarterly publication of the American Accounting Association
5
Applied economics
5
International journal of economics and finance
5
Journal of accounting, auditing & finance
5
Journal of accounting, auditing & finance : JAAF
5
Journal of banking & finance
5
Journal of contemporary accounting & economics
5
Managerial auditing journal
5
Managerial finance
5
Research in international business and finance
5
Asia-Pacific journal of financial studies
4
Asian review of accounting
4
Australian journal of management
4
China journal of accounting research : CJAR
4
Global business review
4
International Journal of Financial Studies : open access journal
4
International journal of financial research
4
International journal of managerial and financial accounting
4
Journal of applied accounting research
4
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ECONIS (ZBW)
666
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1
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666
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1
The informational role of aggregate accounting earnings and their components in predicting GDP growth : evidence from Korea
Son, Min-Ho
;
Jeong, Kyunbeom
- In:
Cogent business & management
9
(
2022
)
1
,
pp. 1-20
effect between the future information of aggregate
accruals
and the historical information of aggregate operating cash flow …
Persistent link: https://www.econbiz.de/10014431961
Saved in:
2
Features of the association between debt and earnings quality for small and medium-sized entities
Sequeira, José
;
Pereira, Cláudia
;
Gomes, Luís
;
Lima, …
- In:
Risks : open access journal
12
(
2024
)
2
,
pp. 1-13
regressions using panel data with fixed effects over 2013-2019, using discretionary
accruals
as an inverse proxy of earnings …
Persistent link: https://www.econbiz.de/10014497382
Saved in:
3
Refinancing risk, earnings management, and stock return
Wang, Shu Feng
;
Kim, Yura
;
Kim, Seonmi
;
Song, Kyojik "Roy"
- In:
Research in international business and finance
70
(
2024
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10015056477
Saved in:
4
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:
5
Do advisory directors increase discretionary
accruals
?
Salma, Ummya
;
Bhuiyan, Md. Borhan Uddin
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 345-368
Persistent link: https://www.econbiz.de/10014549060
Saved in:
6
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:
7
Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service
Columbano, Claudio
;
Biondi, Lucia
;
Bracci, Enrico
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 240-261
Persistent link: https://www.econbiz.de/10014487286
Saved in:
8
Do abnormal
accruals
influence abnormal tone in the CEO statements of the top 40 JSE-listed companies?
Mlawu, Lonwabo
;
Matenda, Frank Ranganai
;
Sibanda, Mabutho
-
2023
Persistent link: https://www.econbiz.de/10014466072
Saved in:
9
The anticipation of mandatory audit firm rotation and audit quality
Friedrich, Christian
;
Pappert, Nicolas
;
Quick, Reiner
- In:
Journal of international accounting research
22
(
2023
)
1
,
pp. 59-81
Persistent link: https://www.econbiz.de/10014295531
Saved in:
10
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
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