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~subject:"Accruals"
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Search: subject_exact:"Rückstellung"
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Accruals
Rückstellung
1,579
Accrual
1,348
Bilanzpolitik
707
Accounting policy
701
Rechnungsabgrenzung
397
Accruals and deferrals
396
Deutschland
295
Gewinn
259
Profit
259
Germany
202
Corporate Governance
157
Corporate governance
156
Bilanz
149
IFRS
127
Financial audit
115
Wirtschaftsprüfung
115
Earnings management
110
Börsenkurs
109
Share price
109
earnings management
108
Cash Flow
107
Cash flow
106
discretionary accruals
106
Capital income
99
Kapitaleinkommen
99
Discretionary accruals
92
Bilanzrecht
78
USA
71
United States
71
Dienstleistungsqualität
67
Service quality
67
Theorie
66
Theory
66
Accounting law
64
Führungskräfte
61
Managers
61
Gewinnermittlung
59
Profit determination
57
Accounting valuation
55
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41
Free
6
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Article
64
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1
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64
Aufsatz in Zeitschrift
64
Conference paper
2
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2
Arbeitspapier
1
Graue Literatur
1
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1
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1
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English
65
Author
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Ali Shah, Syed Zulfiqar
2
Coulton, Jeffrey J.
2
Frankel, Richard
2
Jennings, Jared
2
Lee, Joshua
2
Lewellen, Jonathan
2
Resutek, Robert J.
2
Saune, Naibuka
2
Taylor, Stephen L.
2
Abdallah, Sara Ahmed
1
Abidin, Noor Saadah Zainal
1
Ahmed, Haseeb
1
Akbar, Saeed
1
Al-Attar, Ali M.
1
Al-Shattarat, Husni K.
1
Almand, Andrew
1
Amaewhule, Wey
1
Andrade, Douglas
1
Anees, Faisal
1
Arif, Salman
1
Baker, Terry A.
1
Barth, Mary E.
1
Biondi, Lucia
1
Bracci, Enrico
1
Breuer, Matthias
1
Cantrell, Brett
1
Chen, Shuping
1
Chichernea, Doina C.
1
Choi, Wooseok
1
Chopra, Monika
1
Christodoulou, Demetris
1
Clinch, Greg
1
Columbano, Claudio
1
Dickinson, Victoria
1
Domingos, Sylvia
1
Doukakis, Leonidas C.
1
Du, Qingjie
1
Dugan, Michael T.
1
Eason, Patricia
1
Farshadfar, Shadi
1
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Review of accounting studies
8
Journal of accounting & economics
7
Review of quantitative finance and accounting
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Advances in accounting : a research annual
3
Pacific-Basin finance journal
3
Asian review of accounting
2
China journal of accounting research : CJAR
2
Finance research letters
2
International journal of accounting and information management
2
International review of financial analysis
2
Journal of applied accounting research
2
Abacus : a journal of accounting, finance and business studies
1
Academia : revista Latinoamericana de administración
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
China economic journal : the official journal of the China Center for Economic Research (CCER) at Peking University
1
Decision
1
Discussion papers / CEPR
1
Economic and business review : EBR
1
International journal of commerce and management
1
International journal of corporate finance and accounting : IJCFA ; an international publication of the Information Resources Management Association
1
International journal of economics and financial issues : IJEFI
1
Journal of Indian business research
1
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
1
Journal of banking & finance
1
Journal of business finance & accounting : JBFA
1
Journal of financial economic policy
1
Journal of financial reporting & accounting : JFRA
1
Journal of international financial markets, institutions & money
1
Journal of public budgeting, accounting & financial management
1
Macroeconomics and finance in emerging market economies
1
Managerial finance
1
The journal of applied business research
1
The journal of behavioral finance : a publication of the Institute of Psychology and Markets and LEA
1
The quarterly journal of finance
1
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ECONIS (ZBW)
65
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11
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Pandey, Ashish
;
Tripathi, Abhinava
;
Guhathakurta, Kousik
- In:
Finance research letters
44
(
2022
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014494883
Saved in:
12
The effect of mandatory adoption of IFRS on the magnitude of accruals
Sanchez, Francisco
;
Giner Inchausti, Begoña
;
Gill de …
- In:
Academia : revista Latinoamericana de administración
35
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012990432
Saved in:
13
Asymmetric financial reporting quality and firm size : conditional evidence from an emerging market
Saji, T. G.
- In:
Journal of applied accounting research
23
(
2022
)
5
,
pp. 977-1004
Persistent link: https://www.econbiz.de/10013454927
Saved in:
14
Are analysts' cash flow forecasts associated with improved earnings quality? : Australian evidence
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Pacific-Basin finance journal
73
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013388938
Saved in:
15
Accrual mispricing, value-at-risk, and expected stock returns
Simlai, Prodosh
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1487-1517
Persistent link: https://www.econbiz.de/10012660722
Saved in:
16
Creditor rights, implicit covenants, and the quality of accounting information
Ḥamdani, Asaf
;
Mugerman, Yevgeny
;
Rooz, Ruth
; …
-
2021
Persistent link: https://www.econbiz.de/10013188709
Saved in:
17
Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks
Rennekamp, Kristina
;
Rupar, Kathy
;
Seybert, Nicholas
- In:
The journal of behavioral finance : a publication of …
21
(
2020
)
2
,
pp. 186-204
Persistent link: https://www.econbiz.de/10012287189
Saved in:
18
Evaluating the accrual anomaly in the Chinese stock market with the decomposition method
Huang, Zhuo
;
Qiu, Zhimin
;
Lin, Dawei
- In:
China economic journal : the official journal of the …
13
(
2020
)
3
,
pp. 270-289
Persistent link: https://www.econbiz.de/10012384412
Saved in:
19
Does cash-based operating profitability explain the accruals anomaly in China?
Du, Qingjie
;
Wang, Yang
;
Wei, K. C. John
- In:
Pacific-Basin finance journal
61
(
2020
),
pp. 1-9
Persistent link: https://www.econbiz.de/10012494488
Saved in:
20
On the pricing of the persistence of earnings components in China
Wu, Xuan
;
Tian, Gaoliang
;
Li, Yueting
;
Zhou, Qing
- In:
Pacific-Basin finance journal
53
(
2019
),
pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
Saved in:
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