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~subject:"Discretionary accruals"
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Discretionary accruals
Rechnungsabgrenzung
751
Accruals and deferrals
746
Rückstellung
664
Accrual
660
Accounting policy
648
Bilanzpolitik
648
Gewinn
239
Profit
238
discretionary accruals
212
Earnings management
190
earnings management
174
Accruals
170
Corporate governance
164
Financial audit
153
Wirtschaftsprüfung
153
Public accounting
149
Öffentliches Rechnungswesen
149
Corporate Governance
148
accruals
106
Börsenkurs
100
Dienstleistungsqualität
100
Service quality
100
Share price
100
Capital income
96
Kapitaleinkommen
96
Cash Flow
95
Cash flow
94
Accounting
84
Rechnungswesen
79
IFRS
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Führungskräfte
72
Managers
72
United States
65
USA
64
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59
Öffentlicher Sektor
59
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54
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53
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51
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148
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24
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6
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Jarboui, Anis
6
Marciukaityte, Dalia
5
Alves, Sandra
4
Habib, Ahsan
4
Khan, Arifur
4
Njah, Mouna
4
Ahmed, Kamran
3
Calmès, Christian
3
Campa, Domenico
3
Cormier, Denis
3
Di, Hui
3
Goel, Sandeep
3
Jiang, Haiyan
3
Khalil, Mohamed
3
Lin, Chan-Jane
3
Schøler, Finn
3
Simon, Jon
3
Théoret, Raymond
3
Zhou, Donghua
3
Agrawal, Khushbu
2
Ahmed, Sheraz
2
Aldamen, Husam
2
Amin, Hala Magdy
2
Bahrami, Mostafa
2
Cebula, Richard J.
2
Charoenwong, Charlie
2
De Fuentes, Cristina
2
Du, Xingqiang
2
Duncan, Keith
2
Ecker, Frank
2
Eisenberg, Paul
2
Farooqi, Javeria
2
Foley, Maggie
2
Francis, Jennifer
2
García-Meca, Emma
2
González, Jesus Sáenz
2
Gras-Gil, Ester
2
Gul, Ferdinand A.
2
Hernández Fernández, Joaquín
2
Houmes, Robert
2
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Départment des sciences administratives, Université du Québec en Outaouais (UQO)
3
Ehrvervøkonomisk Institut, Institut for Økonomi
3
Laboratoire Orlénais de Gestion (LOG), Faculté de droit, d'économie et de gestion
1
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Managerial Auditing Journal
8
Review of quantitative finance and accounting
8
International review of economics & finance : IREF
7
Abacus : a journal of accounting, finance and business studies
6
Accounting Research Journal
6
Review of Quantitative Finance and Accounting
6
Managerial auditing journal
5
Review of Accounting and Finance
5
Advances in accounting : a research annual
4
Asian Review of Accounting
4
Finance research letters
4
International journal of accounting and information management
4
Journal of Accounting in Emerging Economies
4
Journal of Economics, Finance and Administrative Science
4
Journal of Financial Reporting and Accounting
4
Journal of accounting in emerging economies : JAEE
4
Journal of business ethics : JOBE
4
Journal of financial reporting & accounting : JFRA
4
Asia-Pacific journal of financial studies
3
Asian review of accounting
3
Australasian accounting business and finance journal : AABF
3
Financial Reporting Research Group Working Papers
3
International Journal of Law and Management
3
International journal of disclosure and governance
3
Journal of Applied Accounting Research
3
Journal of Financial Crime
3
Journal of accounting and public policy
3
Journal of management & governance
3
RePAd Working Paper Series
3
Research in international business and finance
3
Review of accounting & finance
3
Review of accounting studies
3
Revista de contabilidad : RC-SAR
3
The British accounting review : the journal of the British Accounting Association
3
The International Journal of Accounting
3
Journal of Accounting Literature
2
Journal of Accounting and Economics
2
Journal of Management and Governance
2
Journal of economics, finance & administrative science
2
Managerial finance
2
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ECONIS (ZBW)
124
Other ZBW resources
38
RePEc
36
EconStor
6
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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
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/10014505427
Saved in:
3
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
Saved in:
4
The effect of internal control quality on real and accrual-based earnings management : evidence from France
Boulhaga, Mounia
;
Bouri, Abdelfettah
;
Elbardan, Hany
- In:
Journal of management control
33
(
2022
)
4
,
pp. 545-567
Persistent link: https://www.econbiz.de/10013453666
Saved in:
5
Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh
;
Kim, Maria H.
;
Ali, Searat
- In:
International review of economics & finance : IREF
89
(
2024
)
1
,
pp. 775-801
Persistent link: https://www.econbiz.de/10014446525
Saved in:
6
Can CSR constrain
accruals
and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
7
The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary
accruals
Toumeh, Ahmad A.
;
Yahya, Sofri
;
Yassin, Mohammed M.
; …
- In:
Australasian accounting business and finance journal : AABF
15
(
2021
)
4
,
pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
Saved in:
8
Signing networks of audit partners and
accruals
quality : evidence from Taiwan
Shiue, Min-Jeng
;
Chiu, Peng-Chia
;
Kuo, Li-Chun
;
Yeh, …
- In:
Managerial auditing journal
37
(
2022
)
4
,
pp. 464-485
Persistent link: https://www.econbiz.de/10013407235
Saved in:
9
Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis
Cao, Zhangfan
;
Rees, William
;
Rodionova, Tatiana
- In:
Revista de Contabilidad
26
(
2023
)
1
,
pp. 124-137
Persistent link: https://www.econbiz.de/10013498915
Saved in:
10
Gerenciamento de resultados em períodos de eleições presidenciais no Brasil
Souza, Marcus Vinicius R. de
;
Brugni, Talles Vianna
; …
- In:
Revista Brasileira de Finanças : RBFin
21
(
2023
)
4
,
pp. 39-62
Persistent link: https://www.econbiz.de/10014442594
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