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Search: subject:"accrual"
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Rückstellung
1,756
Accrual
1,638
Bilanzpolitik
1,061
Accounting policy
1,056
Rechnungsabgrenzung
966
Accruals and deferrals
965
Deutschland
272
Germany
250
Corporate Governance
227
Corporate governance
225
Wirtschaftsprüfung
222
Financial audit
221
Gewinnermittlung
215
Profit
213
Profit determination
212
Gewinn
211
IFRS
181
Börsenkurs
176
Share price
176
Cash Flow
165
Cash flow
165
Public accounting
165
Öffentliches Rechnungswesen
165
Earnings management
157
earnings management
151
Accounting
150
discretionary accruals
149
Rechnungswesen
148
accrual accounting
148
Theorie
145
Theory
142
Capital income
140
Kapitaleinkommen
140
Dienstleistungsqualität
129
Service quality
129
Discretionary accruals
125
Führungskräfte
112
Managers
111
Bilanzrecht
102
USA
102
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Undetermined
712
Free
704
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Article
1,651
Book / Working Paper
853
Other
1
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Article in journal
1,428
Aufsatz in Zeitschrift
1,428
Hochschulschrift
115
Graue Literatur
105
Non-commercial literature
105
Thesis
91
Aufsatz im Buch
90
Book section
90
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84
Arbeitspapier
75
Dissertation u.a. Prüfungsschriften
36
Article
23
research-article
21
Bibliografie enthalten
17
Bibliography included
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Conference paper
14
Konferenzbeitrag
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Collection of articles of several authors
8
Sammelwerk
8
review-article
5
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4
Mehrbändiges Werk
3
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3
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2
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2
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2
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2
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2
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2
Accompanied by computer file
1
Aufsatzsammlung
1
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English
1,940
German
370
Undetermined
186
French
4
Czech
2
Italian
2
Spanish
2
Portuguese
1
Slovak
1
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Author
All
Sloan, Richard G.
16
Cohen, Sandra
15
Kaserer, Christoph
10
Robinson, Marc
10
Teoh, Siew Hong
10
Alhadab, Mohammad
9
Taylor, Stephen L.
9
Ibrahim, Salma
8
Kim, Jung Hoon
8
Resutek, Robert J.
8
Rosenbrock, Stephan
8
Shan, Yaowen
8
Aswar, Khoirul
7
Barth, Mary E.
7
Diamond, Jack
7
Hirshleifer, David
7
Hommel, Michael
7
Meier, Volker
7
Niemann, Ursula
7
Papanastasopoulos, Georgios A.
7
Chen, Shuping
6
Eriotis, Nikolaos
6
Hutton, Amy P.
6
Kaimenakis, Nikolaos
6
Larson, Chad R.
6
Myers, Linda A.
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, George A.
6
Penman, Stephen H.
6
Roychowdhury, Sugata
6
Schüler, Andreas
6
Stamatiadis, Filippos
6
Stark, Andrew W.
6
Tong, Yen H.
6
Valaskova, Katarina
6
Vanstraelen, Ann
6
Xu, Weihong
6
Zwirner, Christian
6
Alam, Pervaiz
5
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International Monetary Fund (IMF)
110
International Monetary Fund
71
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
11
School of Economics and Finance <Brisbane>
5
Faculdade de Economia, Universidade do Porto
4
Ifst
4
OECD
3
Fakultät für Wirtschaftswissenschaften, Technische Universität München
2
National Bureau of Economic Research
2
Nuclear Energy Agency
2
Peter Lang GmbH
2
Springer Fachmedien Wiesbaden
2
Westfälische Wilhelms-Universität Münster
2
World Bank
2
Certified General Accountants Association of Canada - CGA
1
Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance
1
Department of Economics, Fakulteit Ekonomiese en Bestuurswetenskappe
1
Dipartimento di Economia, Università Ca' Foscari Venezia
1
Economics Department, Organisation de Coopération et de Développement Économiques (OCDE)
1
Economics Institute for Research (SIR), Handelshögskolan i Stockholm
1
Ehrvervøkonomisk Institut, Institut for Økonomi
1
Eric Cuvillier <Firma>
1
Facoltà di Economia / Wirtschaftswissenschaftliche Fakutät, Libera Università di Bolzano / Freie Universität Bozen
1
Facultatea de Administraţie Publică, Şcoala Naţională de Studii Politice şi Administrative (SNSPA)
1
Faculteit Economie en Bedrijfskunde, Universiteit Gent
1
HAL
1
Haufe-Lexware GmbH & Co. KG
1
IFAC
1
Institute for the Study of Labor (IZA)
1
Institute of Chartered Accountants of Scotland
1
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1
International Monetary Fund / Fiscal Affairs Dept
1
Internationaler Währungsfonds
1
Keleti Károly Gazdasági Kar, Óbudai Egyetem
1
Leonard N. Stern School of Business
1
Linde Verlag
1
Melbourne Business School
1
Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
1
OEEC
1
Programa Interuniversitario de Doctorado en Nuevas Tendencias en Dirección de Empresas, Facultad de Cièncias Económicas y Empresariales
1
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IMF Staff Country Reports
72
Review of quantitative finance and accounting
39
Review of accounting studies
35
IMF Working Papers
34
Journal of accounting & economics
33
The accounting review : a publication of the American Accounting Association
32
Journal of business finance & accounting : JBFA
30
Advances in accounting : a research annual
21
Auditing : a journal of practice & theory
21
International journal of accounting, auditing and performance evaluation : IJAAPE
20
Journal of accounting and public policy
20
Journal of accounting research
19
Abacus : a journal of accounting, finance and business studies
18
Cogent business & management
18
The journal of applied business research
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
17
Financial accountability & management : in governments, public services and charities
17
International review of financial analysis
17
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
15
International journal of economics and financial issues : IJEFI
14
Journal of accounting in emerging economies : JAEE
14
The international journal of accounting : TIJA
14
European accounting review
13
Managerial auditing journal
13
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
12
Accounting horizons : a quarterly publication of the American Accounting Association
12
Asia-Pacific journal of accounting & economics : APJAE
12
International journal of accounting and information management
12
International review of economics & finance : IREF
12
Asian review of accounting
11
Finance research letters
11
Investment management and financial innovations
11
Journal of international accounting auditing & taxation
11
MPRA Paper
11
Pacific-Basin finance journal
11
Australasian accounting business and finance journal : AABF
10
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
OECD journal on budgeting
10
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Source
All
ECONIS (ZBW)
2,150
RePEc
215
USB Cologne (EcoSocSci)
66
EconStor
35
Other ZBW resources
31
BASE
8
Showing
71
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80
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71
The accruals-cash flow relation and the evaluation of
accrual
accounting
Oh, Hyung Il
;
Penman, Stephen H.
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 23-48
Persistent link: https://www.econbiz.de/10014546064
Saved in:
72
Do advisory directors increase discretionary accruals?
Salma, Ummya
;
Bhuiyan, Md. Borhan Uddin
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 345-368
Persistent link: https://www.econbiz.de/10014549060
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
Accruals quality, shocks to macro-uncertainty, and investor response to earnings news
D'Augusta, Carlo
;
Prencipe, Annalisa
- In:
The European accounting review
33
(
2024
)
3
,
pp. 1051-1074
Persistent link: https://www.econbiz.de/10014584469
Saved in:
75
Identifying the roles of accounting accruals in corporate financial reporting
Dutta, Sunil
;
Patatoukas, Panos N.
;
Wang, Annika Yu
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
1
,
pp. 133-159
Persistent link: https://www.econbiz.de/10014584590
Saved in:
76
Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors
Huang, Hsin-Yi
;
Lohwasser, Eric
;
Yu, Zhiyuan
;
Chang, Hsihui
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
2
,
pp. 468-491
Persistent link: https://www.econbiz.de/10014584612
Saved in:
77
CDS channels of influence on discretionary accruals
Cheng, Hao
;
Lim, Kian-Guan
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
3
,
pp. 855-882
Persistent link: https://www.econbiz.de/10014584650
Saved in:
78
Financial distress, earnings benchmark and earnings management practices
Gandhi, Karan
- In:
Vision : the journal of business perspective
28
(
2024
)
2
,
pp. 171-192
Persistent link: https://www.econbiz.de/10014634396
Saved in:
79
Chaebol-affiliated analysts and biases in interpreting accruals
Yang, Seunghee
;
Hwang, Lee Seok
;
Kim, Yewon
- In:
Journal of contemporary accounting & economics
20
(
2024
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10015077565
Saved in:
80
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:
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