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Search: subject_exact:"Accruals and deferrals"
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Rechnungsabgrenzung
753
Accruals and deferrals
748
Rückstellung
399
Accrual
395
Accounting policy
323
Bilanzpolitik
323
Public accounting
144
Öffentliches Rechnungswesen
144
Gewinn
137
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136
Cash Flow
62
Cash flow
62
Public sector
56
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56
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54
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54
Kapitaleinkommen
54
Share price
54
USA
53
United States
53
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49
Wirtschaftsprüfung
49
IFRS
47
Deutschland
46
Rechnungswesen
46
Germany
45
Accounting
43
Corporate Governance
43
Corporate governance
43
Earnings management
43
Accruals
42
Neues Steuerungsmodell
36
New public management
36
Gewinnermittlung
35
Profit determination
34
Theorie
34
Theory
34
Discretionary accruals
32
earnings management
32
Australia
31
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545
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English
699
German
53
French
2
Slovak
1
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Robinson, Marc
11
Cohen, Sandra
9
Sloan, Richard G.
9
Resutek, Robert J.
8
Teoh, Siew Hong
7
Larson, Chad R.
6
Chan, Konan
5
Hirshleifer, David
5
Jegadeesh, Narasimhan
5
Lerman, Alina
5
Meyer, Marco
5
Papanastasopoulos, Georgios A.
5
Alhadab, Mohammad
4
Aswar, Khoirul
4
Barton, Allan D.
4
Bushman, Robert M.
4
Clacher, Iain
4
García-Teruel, Pedro J.
4
Gårseth-Nesbakk, Levi
4
Hilgers, Dennis
4
Hou, Kewei
4
Jagalla, Tobias
4
Kim, Jung Hoon
4
Lakonishok, Josef
4
Lewellen, Jonathan
4
Martínez-Solano, Pedro
4
Penman, Stephen H.
4
Shan, Yaowen
4
Sánchez-Ballesta, Juan P.
4
Taylor, Stephen L.
4
Adhikari, Pawan
3
Anessi-Pessina, Eugenio
3
Becker, Sebastian D.
3
Berndt, Thomas
3
Casey, Ryan
3
Cassar, Gavin
3
Chan, Louis K. C.
3
Christofzik, Désirée I.
3
Clinch, Greg
3
Dechow, Patricia
3
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School of Economics and Finance <Brisbane>
5
OECD
2
Peter Lang GmbH
2
World Bank
2
IFAC
1
Internationaler Währungsfonds
1
Melbourne Business School
1
National Bureau of Economic Research
1
Technische Universität Chemnitz
1
United States / Congressional Budget Office
1
Westfälische Wilhelms-Universität Münster
1
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Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
6
Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
International journal of accounting and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of accounting research
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
4
The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
Australian accounting review
3
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Source
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ECONIS (ZBW)
749
USB Cologne (EcoSocSci)
4
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741
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750
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753
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741
Accrual financial reporting in the Australian public sector : an economic perspective
Robinson, Marc
-
1999
Persistent link: https://www.econbiz.de/10001517681
Saved in:
742
Erfolgsperiodisierung in der Lebenszyklusrechnung
Troßmann, Ernst
- In:
Integration der Unternehmensrechnung : Harmonisierung - …
,
(pp. 93-105)
.
1999
Persistent link: https://www.econbiz.de/10001452578
Saved in:
743
The role of accrual accounting in restricting dividends to shareholders
Leuz, Christian
- In:
European accounting review
7
(
1998
)
4
,
pp. 579-604
Persistent link: https://www.econbiz.de/10001253155
Saved in:
744
Grundsätze ordnungsmäßiger passiver Rechnungsabgrenzung
Berndt, Thomas
-
1998
Persistent link: https://www.econbiz.de/10000989424
Saved in:
745
Grundsätze ordnungsmäßiger passiver Rechnungsabgrenzung
Berndt, Thomas
-
1998
Persistent link: https://www.econbiz.de/10004567120
Saved in:
746
"Full" costs, accrual accounting and the efficiency of the core public sector
Robinson, Marc
-
1997
Persistent link: https://www.econbiz.de/10000966077
Saved in:
747
Accrual usage to manage earnings toward financial analysts' forecasts
Bannister, James W.
;
Newman, Harry A.
- In:
Review of quantitative finance and accounting
7
(
1996
)
3
,
pp. 259-278
Persistent link: https://www.econbiz.de/10001467574
Saved in:
748
Managing bank regulation through accruals
Bishop, Marguerite L.
-
1995
Persistent link: https://www.econbiz.de/10011534710
Saved in:
749
The impact of industry regulation, taxation and corporate strategy on accounting method choice : cash vs accrual accounting for Tobacco Licence Fees
Chua, Wai-fong
;
Sidhu, Baljit
;
Whittred, Greg
-
1995
Persistent link: https://www.econbiz.de/10000921558
Saved in:
750
Firm valuation, cash flows, and accrual accounting : theoretical and empirical analyses
Francis, Jere R.
;
Linn, Scott C.
-
1988
Persistent link: https://www.econbiz.de/10000829702
Saved in:
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