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~subject:"USA"
~type_genre:"Aufsatz in Zeitschrift"
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USA
Rückstellung
921
Accrual
898
Accounting policy
562
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562
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288
Rechnungsabgrenzung
288
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Aufsatz in Zeitschrift
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1
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Journal of accounting and public policy
5
Journal of accounting research
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
3
Journal of business finance & accounting : JBFA
3
Advances in quantitative analysis of finance and accounting : a research annual
2
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2
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2
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2
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1
Accounting horizons : a quarterly publication of the American Accounting Association
1
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1
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Corporate ownership & control : international scientific journal
1
Defence and peace economics
1
Deutsche Steuer-Zeitung : DStZ
1
Economic quarterly
1
International journal of economics and accounting : IJEA
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Journal of accounting & economics
1
Journal of accounting, auditing & finance
1
Journal of business ethics : JOBE
1
Journal of economic issues : jei
1
Journal of economics and finance : JEF
1
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1
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1
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1
OECD journal on budgeting
1
Real estate economics : journal of the American Real Estate and Urban Economics Association
1
Review of accounting & finance
1
Review of accounting studies
1
The American economic review
1
The international journal of business and finance research : IJBFR
1
The journal of applied business research
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ECONIS (ZBW)
48
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48
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1
Dividend policy and earnings management : evidence from the US Aerospace and defence industry
Koutoupis, Andreas G.
;
Davidopoulos, Leonidas G.
- In:
Defence and peace economics
34
(
2023
)
8
,
pp. 1130-1142
Persistent link: https://www.econbiz.de/10014390250
Saved in:
2
Growth opportunities and earnings management by cross-listed and U.S. firms
Jategaonkar, Shrikant P.
;
Lovata, Linda M.
;
Song, Xiaoxiao
- In:
Journal of economics and finance : JEF
47
(
2023
)
1
,
pp. 157-183
Persistent link: https://www.econbiz.de/10014227698
Saved in:
3
New evidence on the substitution between accrual earnings management and real earnings management in United States firms
Miller, Stephanie Monteiro
;
Sheikh, Aamer
- In:
Accounting & taxation : AT
15
(
2023
)
2
,
pp. 1-14
Persistent link: https://www.econbiz.de/10014492449
Saved in:
4
Interim reporting frequency and the mispricing of accruals
Tsao, Shou-Min
;
Lu, Hsueh-Tien
;
Keung, Edmund C.
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
3
,
pp. 29-47
Persistent link: https://www.econbiz.de/10011944059
Saved in:
5
Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek
;
Dixon, Robert
;
Al-Hamadeen, Radhi
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
Saved in:
6
Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras
Adut, Davit
;
Holder, Anthony D.
;
Robin, Ashok J.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 192-207
Persistent link: https://www.econbiz.de/10011481690
Saved in:
7
Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
Omonuk, Joseph B.
;
Dodor, Jean Baptiste Koffi
- In:
International journal of economics and accounting : IJEA
7
(
2016
)
2
,
pp. 101-115
Persistent link: https://www.econbiz.de/10011636117
Saved in:
8
Do firms use tax reserves to meet analysts' forecasts? : evidence from the pre- and post-FIN 48 periods
Gupta, Sanjay
;
Laux, Rick C.
;
Lynch, Daniel P.
- In:
Contemporary accounting research : a journal of the …
33
(
2016
)
3
,
pp. 1044-1074
Persistent link: https://www.econbiz.de/10011668727
Saved in:
9
The effect of accounting comparability on the accrual-based and real earnings management
Sohn, Byungcherl Charlie
- In:
Journal of accounting and public policy
35
(
2016
)
5
,
pp. 513-539
Persistent link: https://www.econbiz.de/10011597936
Saved in:
10
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
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