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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
748
Rechnungsabgrenzung
748
Rückstellung
398
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395
Accounting policy
323
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323
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43
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43
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42
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36
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35
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32
earnings management
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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
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Farshadfar, Shadi
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5
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1
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1
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1
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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
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ECONIS (ZBW)
748
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711
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711
The accrual anomaly : effects of knowledge of earnings persistence, financial statement presentation format, and suspicion of earnings manipulation
Low, Bernardine Mei Fong
-
2004
Persistent link: https://www.econbiz.de/10003566799
Saved in:
712
An analysis of the difficulty in correctly identifying discretionary accruals
Yaekura, Takashi
;
Ziebart, David A.
- In:
Advances in quantitative analysis of finance and …
1
(
2004
),
pp. 1-28
Persistent link: https://www.econbiz.de/10002225815
Saved in:
713
Comparing abnormal accruals models : a non-parametric approach
Gill de Albornoz Noguer, Belén
;
Illueca Muñoz, M.
- In:
Applied economics
36
(
2004
)
13
,
pp. 1455-1460
Persistent link: https://www.econbiz.de/10002132772
Saved in:
714
Full accrual accounting
Wiersema, John
- In:
The 2003 federal budget : conflicting tensions ; …
,
(pp. 85-95)
.
2004
Persistent link: https://www.econbiz.de/10002265132
Saved in:
715
Earnings management and IPOS : evidence from Finland
Spohr, Jonas
- In:
Liiketaloudellinen aikakauskirja
53
(
2004
)
2
,
pp. 157-172
Persistent link: https://www.econbiz.de/10002619069
Saved in:
716
A comparison of alternative measures of discretionary accruals
Sonnasinh, Chansada
- In:
Lao journal of economics and management
1
(
2004
)
2
,
pp. 78-95
Persistent link: https://www.econbiz.de/10002396416
Saved in:
717
Accrual reporting in revenue statistics ; Special feature
2004
Persistent link: https://www.econbiz.de/10002397257
Saved in:
718
Latente Steuern bei der Kapitalkonsolidierung nach IFRS, HGB und DRS
Eisele, Wolfgang
;
Mühlberger, Melanie
- In:
Spezialisierung und Internationalisierung : …
,
(pp. 401-426)
.
2004
Persistent link: https://www.econbiz.de/10002102679
Saved in:
719
The accrual effect on future earnings
Chan, Konan
;
Jegadeesh, Narasimhan
;
Sougiannis, Theodore
- In:
Review of quantitative finance and accounting
22
(
2004
)
2
,
pp. 97-121
Persistent link: https://www.econbiz.de/10002006155
Saved in:
720
Value-based management and performance measures: cash flow versus accrual accounting
Pfaff, Dieter
- In:
The economics and politics of accounting : …
,
(pp. 81-102)
.
2004
Persistent link: https://www.econbiz.de/10002009689
Saved in:
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