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Share price
Rückstellung
1,479
Accrual
1,361
Bilanzpolitik
716
Accounting policy
713
Rechnungsabgrenzung
401
Accruals and deferrals
400
Profit
261
Gewinn
258
Deutschland
221
Germany
201
Corporate Governance
157
Corporate governance
157
IFRS
128
Financial audit
115
Wirtschaftsprüfung
115
Earnings management
112
earnings management
112
Börsenkurs
109
Cash flow
108
Cash Flow
107
discretionary accruals
107
Capital income
101
Kapitaleinkommen
101
Discretionary accruals
94
Bilanzrecht
78
Bilanz
75
USA
72
United States
72
Accruals
68
Dienstleistungsqualität
67
Service quality
67
Theorie
66
Theory
66
Accounting law
64
Führungskräfte
63
Managers
63
Gewinnermittlung
60
Profit determination
59
Accounting valuation
55
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Undetermined
49
Free
27
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Article
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24
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83
Aufsatz in Zeitschrift
83
Aufsatz im Buch
2
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2
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2
Konferenzbeitrag
2
Reprint
2
Arbeitspapier
1
Graue Literatur
1
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Language
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English
109
Author
All
Choy, Siu Kai
3
Lobo, Gerald J.
3
Sloan, Richard G.
3
Tan, Yongxian
3
Alkhamees, Mohammad
2
Allen, Eric J.
2
Basilico, Elisabetta
2
Cerqueira, Antonio
2
Chen, Yan
2
Chen, Yunhao
2
Du, Kai
2
Huang, Zhuo
2
Jiang, Daniel
2
Jiang, Xiaoquan
2
Johnsen, Tommi
2
Larson, Chad R.
2
Lin, Dawei
2
Nam, Seunghan
2
Papanastasopoulos, Georgios
2
Perotti, Pietro
2
Qiu, Zhimin
2
Safdar, Raheel
2
Strydom, Maria
2
Sullivan, Michael J.
2
Xu, Zhaohui
2
Adiati, Arum Kusumaningdyah
1
Ajina, Aymen
1
Al-Awadhi, Abdullah M.
1
Alawadhi, Abdullah
1
Ali, Asgar
1
Anagnostopoulou, Seraina C.
1
Anwar, Yuli
1
Armstrong, Christopher
1
Aronmwan, Edosa Joshua
1
Arthur, Bruno R.
1
Aryannejad, Nasim
1
Attayah, Osama F.
1
Atwood, T. J.
1
Azimli, Asil
1
Bandyopadhyay, Sati P.
1
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International review of financial analysis
6
Review of quantitative finance and accounting
5
Journal of business finance & accounting : JBFA
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Advances in accounting : a research annual
2
Finance research letters
2
Financial accounting and investment management ; Vol. II
2
Global business review
2
Journal of accounting & economics
2
Journal of banking & finance
2
Journal of international financial markets, institutions & money
2
Research in international business and finance
2
The accounting review : a publication of the American Accounting Association
2
The international journal of accounting : TIJA
2
Abacus : a journal of accounting, finance and business studies
1
Accounting and business research
1
Accounting and finance
1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Accounting research journal
1
African journal of accounting, auditing and finance : AJAAF
1
Agribusiness : an internat. journal
1
Applied economics
1
Asia-Pacific journal of accounting & economics : APJAE
1
Asia-Pacific journal of financial studies
1
Asian journal of accounting research
1
Australasian accounting business and finance journal : AABF
1
Australian journal of management
1
China economic journal : the official journal of the China Center for Economic Research (CCER) at Peking University
1
China finance review international
1
Decision
1
Economic research
1
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
1
Equilibrium : quarterly journal of economics and economic policy
1
Financial reporting : journal of financial communication
1
IES working paper
1
International journal of accounting and finance
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
International journal of economics and financial issues : IJEFI
1
International journal of globalisation and small business : IJGSB
1
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ECONIS (ZBW)
109
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1
Use of earnings information for stock pricing in different market cycles: the effect of discretionary accruals
Daneshfar, Alireza
;
Saei, Mohammad J.
- In:
Journal of business & economics research
7
(
2009
)
5
,
pp. 77-85
Persistent link: https://www.econbiz.de/10003861243
Saved in:
2
Do stock prices fully reflect information in accruals and cash flows about future earnings
Sloan, Richard G.
-
2009
Persistent link: https://www.econbiz.de/10003851776
Saved in:
3
The reversal of abnormal accruals and the market valuation of earnings surprises
DeFond, Mark L.
;
Park, Chul W.
-
2009
Persistent link: https://www.econbiz.de/10003851777
Saved in:
4
Overvaluation and earnings management
Chi, Jianxin Daniel
;
Gupta, Manu
- In:
Journal of banking & finance
33
(
2009
)
9
,
pp. 1652-1663
Persistent link: https://www.econbiz.de/10003872856
Saved in:
5
Highly valued equity and discretionary accruals
Houmes, Robert E.
;
Skantz, Terrance R.
- In:
Journal of business finance & accounting : JBFA
37
(
2010
)
1/2
,
pp. 60-92
Persistent link: https://www.econbiz.de/10003953587
Saved in:
6
The market mispricing of special items and accruals: one anomaly or two?
Atwood, T. J.
;
Xie, Hong
- In:
Review of accounting & finance
9
(
2010
)
2
,
pp. 156-179
Persistent link: https://www.econbiz.de/10003991037
Saved in:
7
Explaining the
accrual
anomaly by market expectations of future returns and earnings
Xu, Zhaohui
;
Lacina, Michael J.
- In:
Advances in accounting : a research annual
25
(
2009
)
2
,
pp. 190-199
Persistent link: https://www.econbiz.de/10008702536
Saved in:
8
Stock performance and the mispricing of accruals
Jiang, Guohua
- In:
The international journal of accounting : TIJA
42
(
2007
)
2
,
pp. 153-170
Persistent link: https://www.econbiz.de/10003500260
Saved in:
9
An examination of the nai͏̈ve-investor hypothesis in accruals mispricing in Tunisian firms
El Mehdi, Imen Khanchel
- In:
Journal of international financial management and accounting
22
(
2011
)
2
,
pp. 131-164
Persistent link: https://www.econbiz.de/10009156420
Saved in:
10
Disclosures of insider purchases and the valuation implications of past earnings signals
Veenman, David
- In:
The accounting review : a publication of the American …
87
(
2012
)
1
,
pp. 313-342
Persistent link: https://www.econbiz.de/10009506408
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