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~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Rückstellung"
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Rückstellung
911
Accrual
888
Accounting policy
556
Bilanzpolitik
556
Accruals and deferrals
282
Rechnungsabgrenzung
282
Gewinn
208
Profit
208
Corporate Governance
132
Corporate governance
132
Earnings management
106
earnings management
103
discretionary accruals
102
Discretionary accruals
90
Financial audit
88
Wirtschaftsprüfung
88
Börsenkurs
82
Share price
82
Capital income
77
Kapitaleinkommen
77
Cash Flow
71
Cash flow
71
Deutschland
70
Germany
70
IFRS
68
Accruals
64
Dienstleistungsqualität
57
Service quality
57
Führungskräfte
51
Managers
51
Gewinnermittlung
49
Profit determination
48
USA
48
United States
48
Real earnings management
42
real earnings management
40
Accounting
36
Rechnungswesen
36
Firm performance
34
Unternehmenserfolg
34
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Undetermined
366
Free
95
Type of publication
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Article
908
Book / Working Paper
3
Type of publication (narrower categories)
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Aufsatz in Zeitschrift
Article in journal
911
Hochschulschrift
96
Graue Literatur
77
Non-commercial literature
77
Thesis
69
Working Paper
54
Aufsatz im Buch
53
Book section
53
Arbeitspapier
52
Dissertation u.a. Prüfungsschriften
36
Bibliografie enthalten
17
Bibliography included
17
Collection of articles of several authors
6
Conference paper
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Konferenzbeitrag
6
Sammelwerk
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4
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2
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Reprint
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Accompanied by computer file
1
Aufsatzsammlung
1
Beispielsammlung
1
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1
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1
Elektronischer Datenträger als Beilage
1
Enzyklopädie
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English
798
German
113
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Hommel, Michael
6
Chatterjee, Chanchal
5
Habib, Ahsan
5
Houqe, Muhammad Nurul
5
Kim, Jung Hoon
5
Roychowdhury, Sugata
5
Valaskova, Katarina
5
Van Zijl, Tony
5
Alves, Sandra
4
Campa, Domenico
4
Chen, Shuping
4
Doddy Setiawan
4
Jaafar, Aziz
4
Kolsi, Mohamed Chakib
4
Nell, Martin
4
Papanastasopoulos, Georgios A.
4
Prinz, Ulrich
4
Rosenbrock, Stephan
4
Sloan, Richard G.
4
Teitler-Feinberg, Evelyn
4
Tong, Yen H.
4
Alhadab, Mohammad
3
Almasarwah, Adel
3
Bhuiyan, Md. Borhan Uddin
3
Call, Andrew C.
3
Cerqueira, Antonio
3
Chen, Yan
3
Cheng, C. S. Agnes
3
Christensen, Theodore E.
3
Dunstan, Keitha
3
Durana, Pavol
3
Fernández, Pablo
3
García-Teruel, Pedro J.
3
Gill de Albornoz Noguer, Belén
3
Heater, John C.
3
Henckel, Niels-Frithjof
3
Herzig, Norbert
3
Ibrahim, Salma
3
Jarboui, Anis
3
Karim, A. K. M. Waresul
3
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Review of accounting studies
30
WPg : Kompetenz schafft Vertrauen
28
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
Investment management and financial innovations
9
Managerial auditing journal
9
Pacific-Basin finance journal
9
The international journal of accounting : TIJA
9
Abacus : a journal of accounting, finance and business studies
8
Betriebswirtschaftliche Forschung und Praxis : BFuP
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
Finance research letters
8
International journal of accounting and information management
8
International review of economics & finance : IREF
8
Journal of accounting and public policy
8
Journal of accounting, auditing & finance
8
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
8
Australasian accounting business and finance journal : AABF
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
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
IRZ : Zeitschrift für internationale Rechnungslegung
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
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ECONIS (ZBW)
911
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151
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160
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911
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151
Does corporate social responsibility mitigate earnings management?
Gaio, Cristina
;
Gonçalves, Tiago Cruz
;
Sousa, Maria …
- In:
Management decision
60
(
2022
)
11
,
pp. 2972-2989
Persistent link: https://www.econbiz.de/10013455941
Saved in:
152
Firm life cycle stages and earnings management
Jaggi, Bikki
;
Allini, Alessandra
;
Casciello, Raffaela
; …
- In:
Review of quantitative finance and accounting
59
(
2022
)
3
,
pp. 1019-1049
Persistent link: https://www.econbiz.de/10013459345
Saved in:
153
Bilanzierung von Kundenbindungsprogrammen : Status quo und neue Perspektiven
Schall, Dominik
- In:
WPg : Kompetenz schafft Vertrauen
75
(
2022
)
11
,
pp. 621-627
Persistent link: https://www.econbiz.de/10013207125
Saved in:
154
Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin
;
Hu, Fang
;
Tian, Gary Gang
;
Zhong, Ziying
- In:
Journal of contemporary accounting & economics
18
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013210026
Saved in:
155
Growth : rectifying two common mistakes
Ohlson, James A.
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
3
,
pp. 573-581
Persistent link: https://www.econbiz.de/10013270636
Saved in:
156
Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri
;
Teinilä, Timo
- In:
International journal of managerial and financial …
14
(
2022
)
1
,
pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
Saved in:
157
Separation of tax service from audit service, going-concern opinions, and discretionary accruals
Lai, Kam-Wah
- In:
The journal of corporate accounting & finance
33
(
2022
)
2
,
pp. 13-30
Persistent link: https://www.econbiz.de/10013186116
Saved in:
158
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
159
Financial distress and the accrual anomaly
Hang Thu Nguyen
;
Alphonse, Pascal
;
Nguyen Hiep Manh
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014226605
Saved in:
160
Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal
- In:
Folia oeconomica Stetinensia : FOS
22
(
2022
)
1
,
pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
Saved in:
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