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~subject:"Accruals"
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Accruals
Rückstellung
1,472
Accrual
1,352
Bilanzpolitik
709
Accounting policy
706
Rechnungsabgrenzung
397
Accruals and deferrals
396
Profit
260
Gewinn
257
Deutschland
221
Germany
201
Corporate Governance
156
Corporate governance
156
IFRS
128
Financial audit
115
Wirtschaftsprüfung
115
earnings management
111
Earnings management
110
Börsenkurs
109
Share price
109
discretionary accruals
107
Cash Flow
106
Cash flow
106
Capital income
99
Kapitaleinkommen
99
Discretionary accruals
92
Bilanzrecht
78
Bilanz
75
USA
71
United States
71
Dienstleistungsqualität
67
Service quality
67
Theorie
66
Theory
66
Accounting law
64
Führungskräfte
62
Managers
62
Gewinnermittlung
58
Profit determination
57
Accounting valuation
55
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Undetermined
41
Free
6
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Article
64
Book / Working Paper
1
Type of publication (narrower categories)
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Article in journal
64
Aufsatz in Zeitschrift
64
Conference paper
2
Konferenzbeitrag
2
Arbeitspapier
1
Graue Literatur
1
Non-commercial literature
1
Working Paper
1
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English
65
Author
All
Ali Shah, Syed Zulfiqar
2
Coulton, Jeffrey J.
2
Frankel, Richard
2
Jennings, Jared
2
Lee, Joshua
2
Lewellen, Jonathan
2
Resutek, Robert J.
2
Saune, Naibuka
2
Taylor, Stephen L.
2
Abdallah, Sara Ahmed
1
Abidin, Noor Saadah Zainal
1
Ahmed, Haseeb
1
Akbar, Saeed
1
Al-Attar, Ali M.
1
Al-Shattarat, Husni K.
1
Almand, Andrew
1
Amaewhule, Wey
1
Andrade, Douglas
1
Anees, Faisal
1
Arif, Salman
1
Baker, Terry A.
1
Barth, Mary E.
1
Biondi, Lucia
1
Bracci, Enrico
1
Breuer, Matthias
1
Cantrell, Brett
1
Chen, Shuping
1
Chichernea, Doina C.
1
Choi, Wooseok
1
Chopra, Monika
1
Christodoulou, Demetris
1
Clinch, Greg
1
Columbano, Claudio
1
Dickinson, Victoria
1
Domingos, Sylvia
1
Doukakis, Leonidas C.
1
Du, Qingjie
1
Dugan, Michael T.
1
Eason, Patricia
1
Farshadfar, Shadi
1
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Review of accounting studies
8
Journal of accounting & economics
7
Review of quantitative finance and accounting
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Advances in accounting : a research annual
3
Pacific-Basin finance journal
3
Asian review of accounting
2
China journal of accounting research : CJAR
2
Finance research letters
2
International journal of accounting and information management
2
International review of financial analysis
2
Journal of applied accounting research
2
Abacus : a journal of accounting, finance and business studies
1
Academia : revista Latinoamericana de administración
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
China economic journal : the official journal of the China Center for Economic Research (CCER) at Peking University
1
Decision
1
Discussion papers / CEPR
1
Economic and business review : EBR
1
International journal of commerce and management
1
International journal of corporate finance and accounting : IJCFA ; an international publication of the Information Resources Management Association
1
International journal of economics and financial issues : IJEFI
1
Journal of Indian business research
1
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
1
Journal of banking & finance
1
Journal of business finance & accounting : JBFA
1
Journal of financial economic policy
1
Journal of financial reporting & accounting : JFRA
1
Journal of international financial markets, institutions & money
1
Journal of public budgeting, accounting & financial management
1
Macroeconomics and finance in emerging market economies
1
Managerial finance
1
The journal of applied business research
1
The journal of behavioral finance : a publication of the Institute of Psychology and Markets and LEA
1
The quarterly journal of finance
1
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ECONIS (ZBW)
65
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1
Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
4
,
pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
Saved in:
2
The idiosyncratic volatility anomaly : corporate investment or investor mispricing?
Malagon, Juliana
;
Moreno, David
;
Rodríguez, Rosa
- In:
Journal of banking & finance
60
(
2015
),
pp. 224-238
Persistent link: https://www.econbiz.de/10011545000
Saved in:
3
Accruals and price crashes
Zhu, Wei
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
Saved in:
4
Does return dispersion explain the
accrual
and investment anomalies?
Chichernea, Doina C.
;
Holder, Anthony D.
;
Petkevich, Alex
- In:
Journal of accounting & economics
60
(
2015
)
1
,
pp. 133-148
Persistent link: https://www.econbiz.de/10011372742
Saved in:
5
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
6
On the pricing of the persistence of earnings components in China
Wu, Xuan
;
Tian, Gaoliang
;
Li, Yueting
;
Zhou, Qing
- In:
Pacific-Basin finance journal
53
(
2019
),
pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
Saved in:
7
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
8
Is earnings management sensitive to discount rates?
Haga, Jesper
;
Ittonen, Kim
;
Tronnes, Per C.
;
Wong, Leon
- In:
Journal of accounting literature : the official journal …
41
(
2018
),
pp. 75-88
Persistent link: https://www.econbiz.de/10012030528
Saved in:
9
Accruals and future performance : can it be attributed to risk?
Momente’, Francesco
;
Reggiani, Francesco
;
Richardson, …
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1297-1333
Persistent link: https://www.econbiz.de/10011396615
Saved in:
10
Mandatory management forecasts, forecast revisions, and abnormal accruals
Yamada, Akihiro
- In:
Asian review of accounting
24
(
2016
)
3
,
pp. 295-312
Persistent link: https://www.econbiz.de/10011618629
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