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Search: subject:"Rückstellung"
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Rückstellung
1,600
Accrual
1,368
Bilanzpolitik
741
Accounting policy
734
Deutschland
519
Germany
414
Pension obligations
407
Pensionsverpflichtungen
407
Rechnungsabgrenzung
407
Accruals and deferrals
406
Gewinn
264
Profit
264
IFRS
222
Bilanz
177
Corporate Governance
163
Corporate governance
162
USA
143
United States
137
Bilanzrecht
127
Bilanzierung
124
Balancing accounts
123
Financial audit
117
Wirtschaftsprüfung
117
Earnings management
115
Accounting law
113
Börsenkurs
113
Share price
113
earnings management
113
Cash Flow
112
Cash flow
111
Theorie
109
Theory
109
discretionary accruals
109
Capital income
102
Kapitaleinkommen
102
Betriebliche Altersversorgung
101
Discretionary accruals
96
Occupational pension plan
93
Accounting valuation
82
Bilanzielle Bewertung
82
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Undetermined
446
Free
375
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Article
1,363
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710
Journal
2
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Article in journal
1,135
Aufsatz in Zeitschrift
1,135
Aufsatz im Buch
152
Book section
152
Hochschulschrift
141
Graue Literatur
127
Non-commercial literature
127
Thesis
95
Working Paper
88
Arbeitspapier
86
Dissertation u.a. Prüfungsschriften
41
Bibliografie enthalten
22
Bibliography included
22
Collection of articles of several authors
15
Sammelwerk
15
Konferenzschrift
9
Amtsdruckschrift
7
Aufsatzsammlung
7
Case study
7
Conference paper
7
Fallstudie
7
Government document
7
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7
Mehrbändiges Werk
7
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7
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5
Article
4
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3
Lehrbuch
3
Sammlung
3
Textbook
3
Accompanied by computer file
2
Elektronischer Datenträger als Beilage
2
Forschungsbericht
2
Guidebook
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Reprint
2
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2
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English
1,327
German
677
Undetermined
67
French
2
Italian
2
Spanish
2
Russian
1
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1
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Author
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Mitchell, Olivia S.
14
Meier, Volker
13
Broeders, Dirk
11
Chen, An
11
Rhiel, Raimund
11
Küting, Karlheinz
10
Seeger, Norbert
10
Niemann, Ursula
9
Sloan, Richard G.
9
Hommel, Michael
8
Kessler, Harald
8
Keßler, Marco
8
Rosenbrock, Stephan
8
Schüler, Andreas
8
Alhadab, Mohammad
7
Maurer, Raimond
7
Roychowdhury, Sugata
7
Sellhorn, Thorsten
7
Taylor, Stephen L.
7
Zülch, Henning
7
Blecher, Christian
6
Chen, Shuping
6
Derbort, Stephan
6
Groh, Manfred
6
Kim, Jung Hoon
6
Mehlinger, Christian
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, Georgios A.
6
Resutek, Robert J.
6
Rogalla, Ralph
6
Schwetzler, Bernhard
6
Tong, Yen H.
6
Valaskova, Katarina
6
Zimmermann, Jochen
6
Barth, Mary E.
5
Bordewin, Arno
5
Call, Andrew C.
5
Chatterjee, Chanchal
5
Clacher, Iain
5
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Ifst
5
National Bureau of Economic Research
5
OECD
5
Springer Fachmedien Wiesbaden
4
Fachhochschule Jena / Fachbereich Betriebswirtschaft
2
Nuclear Energy Agency
2
Avenir Suisse
1
Centre for Co-operation with Non-Members
1
Christian-Albrechts-Universität zu Kiel
1
Deutscher Betriebswirtschafter-Tag <60, 2006, Frankfurt, Main>
1
Deutschland / Arbeitskreis Betriebliche Pensionsfonds
1
Eric Cuvillier <Firma>
1
Europäische Gemeinschaften / Kommission
1
Europäische Kommission
1
Finanzmarktaufsicht <Wien>
1
Frankfurt Business Media
1
Haufe-Lexware GmbH & Co. KG
1
IFAC
1
Institut für Finanz- und Aktuarwissenschaften <Ulm>
1
Institute of Chartered Accountants of Scotland
1
KPMG Schweiz
1
Kommunal- und Schul-Verlag
1
Kommunale Gemeinschaftsstelle für Verwaltungsmanagement <Köln>
1
Konferenz Der Einfluss von Vorsorgeverpflichtungen auf die Bewertung von Unternehmen <2003, Zürich>
1
Leonard N. Stern School of Business
1
Linde Verlag
1
Manchester Business School
1
Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
1
National Centre of Competence in Research - Financial Valuation and Risk Management
1
OEEC
1
Salomon Brothers Center for the Study of Financial Institutions
1
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Finanzierung
1
Schmalenbach-Gesellschaft für Betriebswirtschaft
1
Shaker Verlag
1
Society of Actuaries
1
Trinity College Dublin
1
USA / General Accounting Office
1
United States / Congress / House / Committee on Education and the Workforce / Subcommittee on Employer-Employee Relations
1
Universität Augsburg
1
Universität Regensburg
1
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Betriebs-Berater : BB
54
WPg : Kompetenz schafft Vertrauen
40
Der Betrieb
31
Review of accounting studies
31
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
22
The accounting review : a publication of the American Accounting Association
21
Bilanzielle Auslagerung von Pensionsverpflichtungen : Praxishandbuch unter Berücksichtigung arbeits- und steuerrechtlicher sowie bilanzieller und betriebswirtschaftlicher Aspekte
20
The journal of applied business research
19
Advances in accounting : a research annual
18
The future of public employee retirement systems
16
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
15
Journal of accounting research
15
IRZ : Zeitschrift für internationale Rechnungslegung
13
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
13
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
13
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Journal of accounting and public policy
11
SpringerLink / Bücher
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
Investment management and financial innovations
10
Pacific-Basin finance journal
10
Abacus : a journal of accounting, finance and business studies
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
Finance research letters
9
International journal of accounting and information management
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Gabler Edition Wissenschaft
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Journal of banking & finance
8
Journal of pension economics and finance
8
Steuer, Wirtschaft und Recht : SWR
8
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Source
All
ECONIS (ZBW)
1,966
USB Cologne (EcoSocSci)
93
EconStor
8
USB Cologne (business full texts)
3
RePEc
3
OLC EcoSci
2
Showing
71
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80
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71
Corporate earnings management strategy under environmental regulation : evidence from China
Zhang, Jintao
;
Su, Taoyong
;
Meng, Li
- In:
International review of economics & finance : IREF
90
(
2024
),
pp. 154-166
Persistent link: https://www.econbiz.de/10014446894
Saved in:
72
The impact of co-opted executives on earnings management
Valenzuela, Eric
;
Zheng, Michael
- In:
Managerial finance
50
(
2024
)
5
,
pp. 969-990
Persistent link: https://www.econbiz.de/10015049158
Saved in:
73
Earnings quality and the coinsurance effect
Nasev, Julia
;
Emde, Dominik von der
-
2024
Persistent link: https://www.econbiz.de/10015046625
Saved in:
74
The impact of terrorist attacks and mass shootings on earnings management
Oz, Seda
- In:
The British accounting review
56
(
2024
)
3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10015062414
Saved in:
75
Financial statement comparability and analysts' optimism for accruals
Lee, Bryan Byung-Hee
;
Lee, Jay Junghun
- In:
The British accounting review
56
(
2024
)
3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10015062421
Saved in:
76
Investigation of earnings management based on unique country samples
Valaskova, Katarina
;
Kliestik, Tomas
;
Kovacova, Maria
; …
- In:
European journal of international management : EJIM
23
(
2024
)
2/3
,
pp. 470-494
Persistent link: https://www.econbiz.de/10015060837
Saved in:
77
What do we know about real earnings management in the GCC?
Alghemary, Mahmoud
;
Al-Najjar, Basil
;
Polovina, Nereida
- In:
Journal of accounting in emerging economies : JAEE
14
(
2024
)
3
,
pp. 659-691
Persistent link: https://www.econbiz.de/10015061382
Saved in:
78
Does policy uncertainty affect earnings quality? : evidence from China
Kim, Sang Ho
;
An, Yohan
- In:
International journal of managerial and financial …
16
(
2024
)
1
,
pp. 43-68
Persistent link: https://www.econbiz.de/10015065929
Saved in:
79
An investigation of the impact of financial reporting standards on the quality of accounting knowledge : a sample study from Turkey
Gürbüz, Cennet
;
Bekci, İsmail
;
Erdoğan, Eda Oruç
- In:
International journal of managerial and financial …
16
(
2024
)
3
,
pp. 312-329
Persistent link: https://www.econbiz.de/10015065981
Saved in:
80
The effect of accounting practices on bankruptcy risk : evidence from MENA countries
Ghazalat, Anas
- In:
International journal of management practice : IJMP
17
(
2024
)
3
,
pp. 329-355
Persistent link: https://www.econbiz.de/10015069566
Saved in:
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