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~subject:"Rückstellung"
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Rückstellung
Haftung
6,403
Liability
6,115
Theorie
3,814
Theory
3,773
Deutschland
2,907
Germany
2,511
Bilanzstrukturmanagement
2,482
Asset-liability management
2,439
USA
2,271
United States
2,175
Kapitalgesellschaft
1,436
Accrual
1,347
Product liability
1,057
Produkthaftung
1,045
Haftpflichtversicherung
1,007
Bank
945
Liability insurance
939
Corporation
904
Unfallversicherung
904
Rechtsökonomik
885
Economic analysis of law
879
Accident insurance
835
Bilanzpolitik
762
Accounting policy
748
EU-Staaten
684
EU countries
680
Umwelthaftung
677
GmbH
676
Risikomanagement
647
Private limited company
642
Environmental liability
623
Risk management
611
Welt
550
Corporate Governance
549
World
549
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530
Schadenversicherung
516
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514
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513
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399
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311
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957
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510
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900
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900
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92
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77
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77
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68
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53
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53
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52
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52
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36
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16
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6
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6
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4
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3
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2
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2
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1
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1
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English
1,135
German
319
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11
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1
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1
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Sloan, Richard G.
9
Rosenbrock, Stephan
8
Alhadab, Mohammad
7
Hommel, Michael
7
Meier, Volker
7
Niemann, Ursula
7
Roychowdhury, Sugata
7
Taylor, Stephen L.
7
Chen, Shuping
6
Kim, Jung Hoon
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, Georgios A.
6
Resutek, Robert J.
6
Schüler, Andreas
6
Tong, Yen H.
6
Barth, Mary E.
5
Call, Andrew C.
5
Chatterjee, Chanchal
5
Clacher, Iain
5
Doukakis, Leonidas C.
5
Guay, Wayne R.
5
Habib, Ahsan
5
Houqe, Muhammad Nurul
5
Ibrahim, Salma
5
Köster, Thomas
5
Larson, Chad R.
5
Myers, Linda A.
5
Schwetzler, Bernhard
5
Valaskova, Katarina
5
Van Zijl, Tony
5
Wich, Stefan
5
Xu, Weihong
5
Zhang, X. Frank
5
Alves, Sandra
4
Bhuiyan, Md. Borhan Uddin
4
Binger, Marc
4
Campa, Domenico
4
Christensen, Theodore E.
4
Clinch, Greg
4
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Ifst
4
OECD
3
Nuclear Energy Agency
2
Springer Fachmedien Wiesbaden
2
Eric Cuvillier <Firma>
1
Haufe-Lexware GmbH & Co. KG
1
IFAC
1
Institute of Chartered Accountants of Scotland
1
Leonard N. Stern School of Business
1
Linde Verlag
1
Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
1
National Bureau of Economic Research
1
OEEC
1
Salomon Brothers Center for the Study of Financial Institutions
1
Society of Actuaries
1
Universität Augsburg
1
Verband der Privaten Krankenversicherung
1
Verlag C.H. Beck
1
Verlag Dr. Kovač
1
Westfälische Wilhelms-Universität Münster
1
Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen
1
epubli GmbH
1
Österreichisches Institut für Wirtschaftsforschung
1
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Review of accounting studies
30
Journal of accounting & economics
23
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
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
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
Betriebswirtschaftliche Forschung und Praxis : BFuP
9
International journal of accounting and information management
9
Investment management and financial innovations
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
WPg : Kompetenz schafft Vertrauen
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
Global business review
6
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Source
All
ECONIS (ZBW)
1,401
USB Cologne (EcoSocSci)
66
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91
Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta
;
Chatterjee, Chanchal
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
5
,
pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Saved in:
92
The effect of bank governance on borrowers' accounting choices
Hur, Kang Sung
;
Hwang, In Tae
- In:
Asia-Pacific journal of accounting & economics : …
30
(
2023
)
6
,
pp. 1417-1443
Persistent link: https://www.econbiz.de/10014392877
Saved in:
93
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra
;
Roy, Chinmoy
- In:
Indian journal of corporate governance
16
(
2023
)
1
,
pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
Saved in:
94
CFO accounting education on the choice of earnings management
Tuo, Ling
;
Du, Ruixue
;
Liu, Zhenfeng
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 9-27
Persistent link: https://www.econbiz.de/10014431486
Saved in:
95
The impact of director blockholders on abnormal accruals and inventory
Valenzuela, Eric
;
Chen, Ying
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 193-207
Persistent link: https://www.econbiz.de/10014431513
Saved in:
96
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:
97
Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon
;
Houqe, Muhammad Nurul
;
Van Zijl, Tony
- In:
International journal of managerial finance : IJMF
19
(
2023
)
5
,
pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
Saved in:
98
The effect of corruption on the level of real and accrual earnings management in cases of target firms
Christopoulos, Apostolos G.
;
Dokas, Ioannis
;
Leontidis, …
- In:
EuroMed journal of business
18
(
2023
)
4
,
pp. 575-603
Persistent link: https://www.econbiz.de/10014432682
Saved in:
99
Why are not men and women more alike? : gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Sari, Ratna Candra
;
Sholihin, Mahfud
;
Zuhrohtun, Zuhrohtun
- In:
Gender in management : an international journal
38
(
2023
)
8
,
pp. 1117-1134
Persistent link: https://www.econbiz.de/10014432993
Saved in:
100
Big-4 auditors and audit quality : a novel firm life-cycle approach
Jain, Sonali
;
Agarwalla, Sobhesh Kumar
- In:
Meditari accountancy research
31
(
2023
)
5
,
pp. 1436-1452
Persistent link: https://www.econbiz.de/10014433041
Saved in:
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