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United States
Rückstellung
1,472
Accrual
1,352
Bilanzpolitik
709
Accounting policy
706
Rechnungsabgrenzung
397
Accruals and deferrals
396
Profit
260
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257
Deutschland
221
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201
Corporate Governance
156
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156
IFRS
128
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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
Dienstleistungsqualität
67
Service quality
67
Theorie
66
Theory
66
Accruals
65
Accounting law
64
Führungskräfte
62
Managers
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Accounting valuation
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Ronen, Joshua
4
Beuselinck, Christof
2
Grant, Simon
2
Nwaeze, Emeka T.
2
Quiggin, John C.
2
Ramanna, Karthik
2
Roychowdhury, Sugata
2
Yaari, Varda
2
Adut, Davit
1
Al-Hamadeen, Radhi
1
Alali, Fatima
1
Alsharairi, Malek
1
Altman, Edward I.
1
Andersen, Margaret L.
1
Atwood, T. J.
1
Balla, Eliana
1
Bao, Ben-Hsien
1
Bens, Daniel A.
1
Bilinski, Pawel
1
Bishop, Marguerite L.
1
Boone, Jeffery P.
1
Brochet, François
1
Brown, William D.
1
Cadman, Brian
1
Carrizosa, Richard
1
Carver, Brian T.
1
Chalmers, Keryn
1
Chen, Jeff Zeyun
1
Chou, De-wai
1
Chun, Gregory H.
1
Chung, Richard
1
Ciochetti, Brian A.
1
Collins, Daniel W.
1
Daub, Sebastian
1
Davidopoulos, Leonidas G.
1
Davis, Larry R.
1
Deloof, Marc
1
Deloof, Mark
1
Demirkan, Sebahattin
1
Ditchkus, Linda V.
1
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Leonard N. Stern School of Business
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Salomon Brothers Center for the Study of Financial Institutions
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Journal of accounting and public policy
6
Journal of accounting research
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
3
Journal of business finance & accounting : JBFA
3
Advances in quantitative analysis of finance and accounting : a research annual
2
Auditing : a journal of practice & theory
2
Review of quantitative finance and accounting
2
Springer series in accounting scholarship
2
The accounting review : a publication of the American Accounting Association
2
Accounting & taxation : AT
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Accounting research journal
1
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Berichte aus der Betriebswirtschaft
1
Corporate ownership & control : international scientific journal
1
Defence and peace economics
1
Deutsche Steuer-Zeitung : DStZ
1
Deutsches, europäisches und vergleichendes Wirtschaftsrecht
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Discussion paper / Center for Economic Research, Tilburg University
1
Discussion papers / National Institute of Economic and Social Research
1
Economic quarterly
1
Gabler Edition Wissenschaft
1
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
1
Institut Finanzen und Steuern
1
International journal of economics and accounting : IJEA
1
Journal of accounting & economics
1
Journal of accounting, auditing & finance
1
Journal of business ethics : JOBE
1
Journal of economic issues : jei
1
Journal of economics and finance : JEF
1
Journal of financial reporting & accounting : JFRA
1
Journal of managerial issues : JMI
1
Managerial auditing journal
1
OECD journal on budgeting
1
Real estate economics : journal of the American Real Estate and Urban Economics Association
1
Review of accounting & finance
1
Review of accounting studies
1
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
1
Schriftenreihe zum Finanz-, Prüfungs- und Rechnungswesen
1
Sloan working papers
1
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ECONIS (ZBW)
71
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1
Rückstellungen im internationalen Vergleich : Bilanzierung und Bewertung nach HGB, US-GAAP und IAS
Pilhofer, Jochen
-
1997
Persistent link: https://www.econbiz.de/10000974212
Saved in:
2
The fair value of insurance liabilities
Vanderhoof, Irwin T.
(
ed.
);
Altman, Edward I.
(
contributor
)
-
1998
Persistent link: https://www.econbiz.de/10000660126
Saved in:
3
The risk premium for equity : implications for Clinton's proposed diversification of the social security trust fund
Grant, Simon
;
Quiggin, John C.
-
1999
Persistent link: https://www.econbiz.de/10001396276
Saved in:
4
Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras
Adut, Davit
;
Holder, Anthony D.
;
Robin, Ashok J.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 192-207
Persistent link: https://www.econbiz.de/10011481690
Saved in:
5
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
6
The whole elephant: a proposal for integrating cash,
accrual
and sustainability-gap accounts
Irwin, Timothy C.
- In:
OECD journal on budgeting
(
2014
)
3
,
pp. 95-112
Persistent link: https://www.econbiz.de/10011474882
Saved in:
7
Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
Omonuk, Joseph B.
;
Dodor, Jean Baptiste Koffi
- In:
International journal of economics and accounting : IJEA
7
(
2016
)
2
,
pp. 101-115
Persistent link: https://www.econbiz.de/10011636117
Saved in:
8
Managing bank regulation through accruals
Bishop, Marguerite L.
-
1995
Persistent link: https://www.econbiz.de/10011534710
Saved in:
9
Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek
;
Dixon, Robert
;
Al-Hamadeen, Radhi
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
Saved in:
10
Interim reporting frequency and the mispricing of accruals
Tsao, Shou-Min
;
Lu, Hsueh-Tien
;
Keung, Edmund C.
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
3
,
pp. 29-47
Persistent link: https://www.econbiz.de/10011944059
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