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~subject:"Rückstellung"
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Search: subject:"accruals"
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Rückstellung
Rechnungsabgrenzung
746
Accruals and deferrals
741
Accrual
652
Accounting policy
641
Bilanzpolitik
641
Gewinn
238
Profit
237
discretionary accruals
210
earnings management
171
Discretionary accruals
165
Earnings management
159
Corporate governance
155
Financial audit
150
Wirtschaftsprüfung
150
Public accounting
149
Öffentliches Rechnungswesen
149
Corporate Governance
148
Accruals
141
accruals
105
Dienstleistungsqualität
100
Service quality
100
Börsenkurs
99
Share price
99
Cash Flow
95
Capital income
94
Kapitaleinkommen
94
Cash flow
93
Accounting
81
Rechnungswesen
78
IFRS
74
Führungskräfte
71
Managers
71
United States
65
USA
64
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59
Öffentlicher Sektor
59
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53
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52
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51
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14
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Resutek, Robert J.
6
Sloan, Richard G.
6
Chatterjee, Chanchal
5
Larson, Chad R.
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
Valaskova, Katarina
4
Zha Giedt, Jenny
4
Ali Shah, Syed Zulfiqar
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
Nelson, Karen K.
3
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2
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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
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 journal of accounting and information management
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
International journal of accounting, auditing and performance evaluation : IJAAPE
6
Accounting horizons : a quarterly publication of the American Accounting Association
5
Applied economics
5
Finance research letters
5
International journal of economics and finance
5
Journal of accounting, auditing & finance
5
Journal of banking & finance
5
Journal of contemporary accounting & economics
5
Managerial auditing journal
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
Journal of international accounting auditing & taxation
4
Journal of international financial markets, institutions & money
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
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ECONIS (ZBW)
655
USB Cologne (EcoSocSci)
1
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656
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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
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
Association between earnings management and corporate governance mechanisms : a study based on select firms in India
Chatterjee, Rajashri
;
Rakshit, Debdas
- In:
Global business review
24
(
2023
)
1
,
pp. 152-170
Persistent link: https://www.econbiz.de/10014229814
Saved in:
10
The differential pricing of cash flows and total
accruals
Mostafa, Wael
- In:
Managerial finance
49
(
2023
)
8
,
pp. 1314-1326
Persistent link: https://www.econbiz.de/10014311556
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