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~subject:"Capital income"
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Capital income
Rückstellung
1,472
Accrual
1,352
Bilanzpolitik
709
Accounting policy
706
Rechnungsabgrenzung
397
Accruals and deferrals
396
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260
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257
Deutschland
221
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201
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156
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156
IFRS
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115
earnings management
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109
Share price
109
discretionary accruals
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Cash Flow
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Cash flow
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Kapitaleinkommen
99
Discretionary accruals
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78
Bilanz
75
USA
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United States
71
Dienstleistungsqualität
67
Service quality
67
Theorie
66
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66
Accruals
65
Accounting law
64
Führungskräfte
62
Managers
62
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58
Profit determination
57
Accounting valuation
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Kang, Qiang
3
Liu, Qiao
3
Papanastasopoulos, Georgios
3
Papanastasopoulos, Georgios A.
3
Qi, Rong
3
Ali, Asgar
2
Allen, Eric J.
2
Bandyopadhyay, Sati P.
2
Bansal, Manish
2
Chen, Yan
2
Chen, Yunhao
2
Clatworthy, Mark
2
Doukakis, Leonidas C.
2
Gu, Ming
2
Huang, Alan Guoming
2
Jaafar, Aziz
2
Jiang, Xiaoquan
2
Kim, Jung Hoon
2
Larson, Chad R.
2
Mostafa, Wael
2
Mouselli, Sulaiman
2
Nallareddy, Suresh
2
Perotti, Pietro
2
Petkevich, Alex
2
Pong, Christopher K. M.
2
Resutek, Robert J.
2
Rudiawarni, Felizia Arni
2
Safdar, Raheel
2
Sloan, Richard G.
2
Sulistiawan, Dedhy
2
Sun, Kevin Jialin
2
Thomakos, Dimitrios D.
2
Wirjanto, Tony S.
2
Wong, Woon K.
2
Xu, Zhaohui
2
Abdulraouf, Riad
1
Abousamak, Ahmed
1
Ahmed, Sheraz
1
Akileng, Godfrey
1
Al-Awadhi, Abdullah M.
1
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Review of quantitative finance and accounting
5
Journal of accounting & economics
4
Journal of business finance & accounting : JBFA
4
Review of accounting studies
4
Advances in accounting : a research annual
3
International review of financial analysis
3
Pacific-Basin finance journal
3
Asia-Pacific journal of financial studies
2
Finance research letters
2
International journal of accounting, auditing and performance evaluation : IJAAPE
2
International journal of trade and global markets
2
Journal of international accounting auditing & taxation
2
Journal of international accounting research
2
The accounting review : a publication of the American Accounting Association
2
AFA 2012 Chicago Meetings Paper
1
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting research journal
1
Advances in quantitative analysis of finance and accounting : a research annual
1
China economic journal : the official journal of the China Center for Economic Research (CCER) at Peking University
1
China finance review international
1
China journal of accounting research : CJAR
1
Corporate governance : the international journal for effective board performance
1
Decision
1
Global business review
1
International journal of accounting and finance
1
International journal of economics and business research
1
International journal of economics and finance
1
International journal of globalisation and small business : IJGSB
1
International journal of managerial and financial accounting
1
International review of economics & finance : IREF
1
Investment management and financial innovations
1
Journal of Asian finance, economics and business : JAFEB
1
Journal of accounting in emerging economies : JAEE
1
Journal of accounting research
1
Journal of accounting, auditing & finance : JAAF
1
Journal of banking & finance
1
Journal of business & economics research
1
Journal of international financial management and accounting
1
Journal of international financial markets, institutions & money
1
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ECONIS (ZBW)
99
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1
The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market
Abousamak, Ahmed
- In:
International journal of economics and business research
16
(
2018
)
3
,
pp. 405-420
Persistent link: https://www.econbiz.de/10011990724
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
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:
4
The role of working capital accruals on earnings quality and stock return
Darjezi, Javad Izadi Zadeh
;
Khansalar, Ehsan
;
Holt, Andrew
- In:
International journal of economics and finance
7
(
2015
)
9
,
pp. 1-14
Persistent link: https://www.econbiz.de/10011346734
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
Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation
Kothari, S. P.
;
Mizik, Natalie
;
Roychowdhury, Sugata
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 559-586
Persistent link: https://www.econbiz.de/10011458973
Saved in:
7
Explaining the
accrual
anomaly : evidence from size and market conditions
Pan, Shanshan
;
Xu, Zhaohui
- In:
Quarterly journal of finance & accounting : QJFA
57
(
2019
)
1/2
,
pp. 69-106
Persistent link: https://www.econbiz.de/10012040827
Saved in:
8
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:
9
Does idiosyncratic return volatility capture information or noise?
Cerqueira, Antonio
;
Pereira, Cláudia
- In:
International journal of trade and global markets
11
(
2018
)
4
,
pp. 270-292
Persistent link: https://www.econbiz.de/10011999109
Saved in:
10
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
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