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Search: subject:"accruals"
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Rechnungsabgrenzung
746
Accruals and deferrals
741
Rückstellung
656
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
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Managers
71
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Teoh, Siew Hong
12
Robinson, Marc
11
Hirshleifer, David
10
Sloan, Richard G.
10
Cohen, Sandra
9
Resutek, Robert J.
8
Hou, Kewei
7
Jarboui, Anis
7
Alves, Sandra
6
Cormier, Denis
6
Ibrahim, Salma
6
Larson, Chad R.
6
Lerman, Alina
6
Papanastasopoulos, Georgios A.
6
Taylor, Stephen L.
6
Chan, Konan
5
Chatterjee, Chanchal
5
Datta, Sudip
5
García-Teruel, Pedro J.
5
Goel, Sandeep
5
Hossain, Sarowar
5
Jaafar, Aziz
5
Jeanjean, Thomas
5
Jegadeesh, Narasimhan
5
Martínez-Solano, Pedro
5
Matoussi, Hamadi
5
Meyer, Marco
5
Moretti, Delphine
5
Ohlson, James A.
5
Pae, Jinhan
5
Penman, Stephen H.
5
Pereira, Cláudia
5
Shan, Yaowen
5
Valaskova, Katarina
5
Alhadab, Mohammad
4
Aswar, Khoirul
4
Barton, Allan D.
4
Bushman, Robert M.
4
Can, Gökberk
4
Clacher, Iain
4
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HAL
23
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
6
Instituto Valenciano de Investigaciones Económicas (IVIE)
5
School of Economics and Finance <Brisbane>
5
Faculdade de Economia, Universidade do Porto
4
Départment des sciences administratives, Université du Québec en Outaouais (UQO)
3
Ehrvervøkonomisk Institut, Institut for Økonomi
3
Université Paris-Dauphine (Paris IX)
3
College of Business, University of Texas-San Antonio
2
OECD
2
Peter Lang GmbH
2
School of Management, Yale University
2
Sloan School of Management, Massachusetts Institute of Technology (MIT)
2
World Bank
2
Crawford School of Public Policy, Australian National University
1
Dipartimento di Management, Università Ca' Foscari Venezia
1
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1
Facoltà di Economia / Wirtschaftswissenschaftliche Fakutät, Libera Università di Bolzano / Freie Universität Bozen
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Facultatea de Finante şi Banci, Universitatea Spiru Haret
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Faculteit Toegepaste Economische Wetenschappen, Universiteit Antwerpen
1
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1
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1
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1
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1
Institut de Préparation à l'Administration et à la Gestion (IPAG)
1
International School for Social and Business Studies, Celje, Slovenia
1
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1
Laboratoire Orlénais de Gestion (LOG), Faculté de droit, d'économie et de gestion
1
London School of Economics (LSE)
1
Melbourne Business School
1
National Bureau of Economic Research
1
Pakistan Institute of Development Economics
1
Programa Interuniversitario de Doctorado en Nuevas Tendencias en Dirección de Empresas, Facultad de Cièncias Económicas y Empresariales
1
Research Institute for Economics and Business Administration, Kobe University
1
Rimini Centre for Economic Analysis (RCEA)
1
Suntory and Toyota International Centres for Economics and Related Disciplines, LSE
1
Suomen Pankki
1
Technische Universität Chemnitz
1
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1
United States / Congressional Budget Office
1
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Review of quantitative finance and accounting
35
Journal of accounting & economics
28
The accounting review : a publication of the American Accounting Association
26
Review of accounting studies
25
Post-Print / HAL
22
Journal of business finance & accounting : JBFA
20
International Journal of Accounting, Auditing and Performance Evaluation
18
Review of Quantitative Finance and Accounting
18
Advances in accounting : a research annual
16
Abacus : a journal of accounting, finance and business studies
15
Auditing : a journal of practice & theory
15
Financial accountability & management : in governments, public services and charities
15
The journal of applied business research
15
Cogent business & management
12
International review of financial analysis
12
Accounting horizons : a quarterly publication of the American Accounting Association
11
International journal of accounting and information management
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
10
Investment management and financial innovations
10
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
9
Australasian accounting business and finance journal : AABF
9
Cogent Business & Management
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
International journal of economics and financial issues : IJEFI
9
Journal of accounting and public policy
9
Journal of international accounting auditing & taxation
9
International review of economics & finance : IREF
8
Journal of accounting in emerging economies : JAEE
8
Journal of public budgeting, accounting & financial management
8
Managerial auditing journal
8
OECD journal on budgeting
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Corporate ownership & control : international scientific journal
7
Finance research letters
7
International journal of auditing : IJA
7
International journal of economics and finance
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
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Source
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ECONIS (ZBW)
1,223
RePEc
220
EconStor
44
BASE
12
USB Cologne (EcoSocSci)
4
Other ZBW resources
1
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61
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61
Accruals
and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
62
The impact of board gender diversity in reducing abnormal
accruals
Ssekiboobo, Diana L. K.
;
Akileng, Godfrey
;
Namanya, David
- In:
International journal of governance and financial …
1
(
2023
)
4
,
pp. 315-350
Persistent link: https://www.econbiz.de/10014312061
Saved in:
63
The impact of the global financial crisis on the persistence of the accrual anomaly : an empirical study
Al-Awadhi, Abdullah M.
;
Alkhamees, Mohammad
- In:
International journal of accounting and finance
11
(
2023
)
4
,
pp. 305-321
Persistent link: https://www.econbiz.de/10014545174
Saved in:
64
External audit(or) quality and accrual earnings management : further evidence from Nigeria
Soyemi, Kenny Adedapo
;
Olufemi, Olubukonla Abosede
; …
- In:
Malaysian management journal : MMJ
24
(
2020
),
pp. 31-56
Persistent link: https://www.econbiz.de/10012317395
Saved in:
65
A comparison of models for predicting discretionary
accruals
: a cross-country analysis
Acar, Goksel
;
Coşkun, Ali
- In:
Journal of Asian finance, economics and business : JAFEB
7
(
2020
)
9
,
pp. 315-328
Persistent link: https://www.econbiz.de/10012670837
Saved in:
66
The impact of ownership types on the value of discretionary
accruals
: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar
;
Kamal, Yasir
;
Khan, Azhar
;
Hussain, Arif
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
4
,
pp. 141-150
Persistent link: https://www.econbiz.de/10012303317
Saved in:
67
The impact of corporate governance and
accruals
flexibility on the interaction between earnings management strategies
Khaled, Bubaker
;
Aribi, Zakaria Ali
- In:
International journal of accounting, auditing and …
17
(
2021
)
1/2
,
pp. 127-147
Persistent link: https://www.econbiz.de/10012668219
Saved in:
68
The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran
Salehi, Mahdi
;
Zimon, Grzegorz
;
Tarighi, Hossein
; …
- In:
Journal of Risk and Financial Management
15
(
2022
)
3
,
pp. 1-20
data and pooled data. The results showed that the rule of mandatory audit firm rotation increased
accruals
-based earnings …
Persistent link: https://www.econbiz.de/10013201405
Saved in:
69
Is earnings management related to labor productivity gap? Evidence from the USA
Bhuyan, Rafiqul
;
Hasan, Fuad
- In:
Journal of Risk and Financial Management
15
(
2022
)
8
,
pp. 1-15
, tend to manage earnings by manipulating discretionary
accruals
and real operating activities. Additional analysis suggests …
Persistent link: https://www.econbiz.de/10014332524
Saved in:
70
Board characteristics and earnings management: Evidence from the Vietnamese market
Cho, Sangjun
;
Chung, Chuneyoung
- In:
Journal of Risk and Financial Management
15
(
2022
)
9
,
pp. 1-16
the ownership structures. I use discretionary
accruals
, measured by the modified Jones model, to proxy for earnings …
Persistent link: https://www.econbiz.de/10014332595
Saved in:
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