//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject:"accruals"
Narrow search
Narrow search
Year of publication
From:
To:
Subject
All
Rechnungsabgrenzung
758
Accruals and deferrals
753
Rückstellung
670
Accrual
666
Accounting policy
657
Bilanzpolitik
657
Gewinn
241
Profit
240
discretionary accruals
212
Discretionary accruals
206
Earnings management
194
earnings management
176
Accruals
173
Corporate governance
166
Financial audit
153
Wirtschaftsprüfung
153
Corporate Governance
150
Public accounting
150
Öffentliches Rechnungswesen
150
accruals
106
Börsenkurs
100
Dienstleistungsqualität
100
Service quality
100
Share price
100
Capital income
97
Kapitaleinkommen
97
Cash Flow
96
Cash flow
95
Accounting
84
Rechnungswesen
79
IFRS
74
Führungskräfte
73
Managers
73
United States
65
USA
64
Public sector
59
Öffentlicher Sektor
59
Jahresabschluss
54
Financial statement
53
Gewinnermittlung
53
more ...
less ...
Online availability
All
Undetermined
673
Free
409
Type of publication
All
Article
1,288
Book / Working Paper
308
Other
3
Type of publication (narrower categories)
All
Article in journal
978
Aufsatz in Zeitschrift
978
research-article
73
Graue Literatur
46
Non-commercial literature
46
Article
42
Working Paper
42
Arbeitspapier
39
Aufsatz im Buch
36
Book section
36
Thesis
29
Hochschulschrift
27
Conference paper
13
Konferenzbeitrag
13
review-article
4
Collection of articles of several authors
3
Sammelwerk
3
Amtsdruckschrift
1
Bibliografie enthalten
1
Bibliography included
1
Case study
1
Collection of articles written by one author
1
Dissertation u.a. Prüfungsschriften
1
Fallstudie
1
Government document
1
Report
1
Sammlung
1
Systematic review
1
back-matter
1
Übersichtsarbeit
1
more ...
less ...
Language
All
English
1,321
Undetermined
185
German
55
French
19
Spanish
11
Portuguese
4
Bulgarian
1
Indonesian
1
Polish
1
Russian
1
Slovak
1
Chinese
1
more ...
less ...
Author
All
Teoh, Siew Hong
12
Robinson, Marc
11
Hirshleifer, David
10
Sloan, Richard G.
10
Cohen, Sandra
9
Goel, Sandeep
8
Jarboui, Anis
8
Resutek, Robert J.
8
Alves, Sandra
7
Hou, Kewei
7
Ibrahim, Salma
7
Cormier, Denis
6
Habib, Ahsan
6
Jaafar, Aziz
6
Larson, Chad R.
6
Lerman, Alina
6
Papanastasopoulos, Georgios A.
6
Safdar, Raheel
6
Taylor, Stephen L.
6
Valaskova, Katarina
6
Chan, Konan
5
Chatterjee, Chanchal
5
Datta, Sudip
5
García-Teruel, Pedro J.
5
Hossain, Sarowar
5
Jeanjean, Thomas
5
Jegadeesh, Narasimhan
5
Khansalar, Ehsan
5
Marciukaityte, Dalia
5
Martínez-Solano, Pedro
5
Matoussi, Hamadi
5
Meyer, Marco
5
Moretti, Delphine
5
Njah, Mouna
5
Ohlson, James A.
5
Pae, Jinhan
5
Penman, Stephen H.
5
Pereira, Cláudia
5
Shan, Yaowen
5
Ahmed, Kamran
4
more ...
less ...
Institution
All
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
EconWPA
1
Facoltà di Economia / Wirtschaftswissenschaftliche Fakutät, Libera Università di Bolzano / Freie Universität Bozen
1
Facultatea de Finante şi Banci, Universitatea Spiru Haret
1
Faculteit Toegepaste Economische Wetenschappen, Universiteit Antwerpen
1
Fundación BBVA
1
Graduate School of Business Administration, Kobe University
1
Graduate School of Economics, Osaka University
1
IFAC
1
Institut de Préparation à l'Administration et à la Gestion (IPAG)
1
International Monetary Fund / Fiscal Affairs Dept
1
International School for Social and Business Studies, Celje, Slovenia
1
Internationaler Währungsfonds
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
Tilburg University, Center for Economic Research
1
more ...
less ...
Published in...
All
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
Accounting Research Journal
13
Cogent business & management
12
International review of financial analysis
12
Managerial Auditing Journal
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 Financial Reporting and Accounting
9
Journal of accounting and public policy
9
Journal of international accounting auditing & taxation
9
Review of Accounting and Finance
9
Finance research letters
8
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
more ...
less ...
Source
All
ECONIS (ZBW)
1,239
RePEc
220
Other ZBW resources
79
EconStor
45
BASE
12
USB Cologne (EcoSocSci)
4
Showing
71
-
80
of
1,599
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
71
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
72
Methodological issues in real earnings management
Yazdifar, Hassan
;
Makarem, Naser
;
Hesarzadeh, Reza
; …
- In:
Journal for international business and entrepreneurship …
15
(
2023
)
4
,
pp. 592-612
Persistent link: https://www.econbiz.de/10015057082
Saved in:
73
Explaining
accruals
quality over time
Christensen, Theodore E.
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
74
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:
75
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:
76
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:
77
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:
78
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:
79
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:
80
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:
First
Prev
4
5
6
7
8
9
10
11
12
13
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->