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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
742
Rechnungsabgrenzung
742
Rückstellung
393
Accrual
390
Accounting policy
318
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318
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144
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144
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135
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134
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62
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62
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56
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54
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48
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48
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45
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45
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45
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43
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43
Earnings management
43
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42
Accruals
40
Neues Steuerungsmodell
36
New public management
36
Gewinnermittlung
34
Theorie
34
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34
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33
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32
Australia
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Australien
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693
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48
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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
Casey, Ryan
3
Cassar, Gavin
3
Chan, Louis K. C.
3
Christofzik, Désirée I.
3
Clinch, Greg
3
Dechow, Patricia
3
Farshadfar, Shadi
3
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School of Economics and Finance <Brisbane>
5
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2
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2
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1
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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
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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 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
China journal of accounting research : CJAR
3
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ECONIS (ZBW)
742
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621
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630
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621
Earnings quality in ex-post failed firms
Lara, Juan Manuel García
;
Osma, Beatriz García
; …
- In:
Accounting and business research : a research quarterly …
39
(
2009
)
2
,
pp. 119-138
Persistent link: https://www.econbiz.de/10003858609
Saved in:
622
Latente Steuern nach dem BilMoG : Darstellung und Würdigung der Neukonzeption
Petersen, Karl
;
Zwirner, Christian
- In:
StuB
(
2009
)
11
,
pp. 416-423
Persistent link: https://www.econbiz.de/10003844591
Saved in:
623
Incentives and opportunities to manage earnings around options grants
Baker, Terry A.
;
Collins, Denton L.
;
Reitenga, Austin L.
- In:
Contemporary accounting research : a journal of the …
26
(
2009
)
3
,
pp. 649-672
Persistent link: https://www.econbiz.de/10003889686
Saved in:
624
Detecting earning management based on the quality of total accruals
Chen, Xiaoying
;
Lin, Ping
;
Koong, Kai S.
- In:
International journal of services and standards
5
(
2009
)
3
,
pp. 214-235
Persistent link: https://www.econbiz.de/10003905006
Saved in:
625
Accruals' persistence, accruals mispricing and operating cycle : evidence from the US
Hao, Qian
- In:
International journal of accounting and information …
17
(
2009
)
2
,
pp. 198-207
Persistent link: https://www.econbiz.de/10003930334
Saved in:
626
Accruals, cash flows, and aggregate stock returns
Hirshleifer, David
;
Hou, Kewei
;
Teoh, Siew Hong
- In:
Journal of financial economics
91
(
2009
)
3
,
pp. 389-406
Persistent link: https://www.econbiz.de/10003833648
Saved in:
627
Devolution, accruals accounting and asset management in NHS Wales
Mellett, Howard
;
Marriott, Neil
;
Macniven, Louise
- In:
Financial accountability & management : in governments, …
25
(
2009
)
4
,
pp. 435-450
Persistent link: https://www.econbiz.de/10003914645
Saved in:
628
The quality and conservatism of the accounting earnings of local governments
Pinnuck, Matt
;
Potter, Bradley N.
- In:
Journal of accounting and public policy
28
(
2009
)
6
,
pp. 525-540
Persistent link: https://www.econbiz.de/10003921952
Saved in:
629
Imitating accrual taxation on a realization basis
Sahm, Marco
- In:
Journal of economic surveys
23
(
2009
)
4
,
pp. 734-761
Persistent link: https://www.econbiz.de/10003873797
Saved in:
630
The impact of accounting information quality on the mispricing of accruals : the case of FRS3 in the UK
Chan, Ann L-C
;
Lee, Edward
;
Lin, Stephen
- In:
Journal of accounting and public policy
28
(
2009
)
3
,
pp. 189-206
Persistent link: https://www.econbiz.de/10003874597
Saved in:
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