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Search: subject_exact:"Rückstellung"
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Rückstellung
1,586
Accrual
1,355
Bilanzpolitik
714
Accounting policy
708
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399
Accruals and deferrals
398
Deutschland
295
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261
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202
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158
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149
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127
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115
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115
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earnings management
110
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109
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109
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107
discretionary accruals
107
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106
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100
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100
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92
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78
USA
71
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71
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68
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67
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67
Theorie
66
Theory
66
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64
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377
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Meier, Volker
13
Sloan, Richard G.
9
Hommel, Michael
8
Niemann, Ursula
8
Rosenbrock, Stephan
8
Alhadab, Mohammad
7
Roychowdhury, Sugata
7
Taylor, Stephen L.
7
Chen, Shuping
6
Kim, Jung Hoon
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, Georgios A.
6
Resutek, Robert J.
6
Schüler, Andreas
6
Tong, Yen H.
6
Barth, Mary E.
5
Bordewin, Arno
5
Call, Andrew C.
5
Chatterjee, Chanchal
5
Clacher, Iain
5
Doukakis, Leonidas C.
5
Groh, Manfred
5
Guay, Wayne R.
5
Habib, Ahsan
5
Herzig, Norbert
5
Houqe, Muhammad Nurul
5
Ibrahim, Salma
5
Köster, Thomas
5
Larson, Chad R.
5
Myers, Linda A.
5
Prinz, Ulrich
5
Schwetzler, Bernhard
5
Valaskova, Katarina
5
Van Zijl, Tony
5
Werding, Martin
5
Wich, Stefan
5
Xu, Weihong
5
Zhang, X. Frank
5
Alves, Sandra
4
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Ifst
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OECD
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Nuclear Energy Agency
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Springer Fachmedien Wiesbaden
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Eric Cuvillier <Firma>
1
Finanzmarktaufsicht <Wien>
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Haufe-Lexware GmbH & Co. KG
1
IFAC
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Institute of Chartered Accountants of Scotland
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Leonard N. Stern School of Business
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Linde Verlag
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Manchester Business School
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Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
1
National Bureau of Economic Research
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Salomon Brothers Center for the Study of Financial Institutions
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1
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Westfälische Wilhelms-Universität Münster
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Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen
1
epubli GmbH
1
ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V.
1
Österreichisches Institut für Wirtschaftsforschung
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Betriebs-Berater : BB
48
Review of accounting studies
30
WPg : Kompetenz schafft Vertrauen
28
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
13
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Der Betrieb
10
Investment management and financial innovations
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Pacific-Basin finance journal
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Abacus : a journal of accounting, finance and business studies
9
Finance research letters
9
International journal of accounting and information management
9
Journal of accounting and public policy
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Australasian accounting business and finance journal : AABF
7
Gabler Edition Wissenschaft
7
Global business review
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
SpringerLink / Bücher
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
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ECONIS (ZBW)
1,504
USB Cologne (EcoSocSci)
66
EconStor
8
USB Cologne (business full texts)
3
RePEc
3
OLC EcoSci
2
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131
Big-4 auditors and audit quality : a novel firm life-cycle approach
Jain, Sonali
;
Agarwalla, Sobhesh Kumar
- In:
Meditari accountancy research
31
(
2023
)
5
,
pp. 1436-1452
Persistent link: https://www.econbiz.de/10014433041
Saved in:
132
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
133
Roles of board of directors and earnings management across SMEs life cycle : evidence from the UK
Hassan, Inas Mahmoud
;
Amin, Hala Magdy
;
Mohamed, Diana …
- In:
International journal of accounting and information …
31
(
2023
)
4
,
pp. 676-703
Persistent link: https://www.econbiz.de/10014380912
Saved in:
134
Lead independent directors and accruals quality
Bryan, David B.
;
Mason, Terry W.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 660-679
Persistent link: https://www.econbiz.de/10014304093
Saved in:
135
Corporate social responsibility disclosures and earnings management : a bibliometric analysis
Kumar, Sunil
;
Sharma, Ashish
;
Mishra, Poornima
; …
- In:
International journal of disclosure and governance
20
(
2023
)
1
,
pp. 27-51
Persistent link: https://www.econbiz.de/10013556656
Saved in:
136
Schwierige Geschäftsvorfälle richtig buchen
Thomsen, Iris
;
Zöllner, Nikolaus
-
2023
-
16. überarbeitete Auflage
Persistent link: https://www.econbiz.de/10013482604
Saved in:
137
Auswirkungen der Zinswende auf die Rechnungslegung nach HGB und IFRS
Scholz, Stephan C.
;
Kottenstein, Marcel
- In:
WPg : Kompetenz schafft Vertrauen
76
(
2023
)
1
,
pp. 13-20
Persistent link: https://www.econbiz.de/10013482994
Saved in:
138
The impact of debt, taxation and financial crisis on earnings management : the case of Greece
Mamatzakis, Emmanuel C.
;
Pegkas, Panagiotis
; …
- In:
Managerial finance
49
(
2023
)
1
,
pp. 110-134
Persistent link: https://www.econbiz.de/10013503605
Saved in:
139
A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
1
,
pp. 406-450
Persistent link: https://www.econbiz.de/10014289052
Saved in:
140
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
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