//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~type:"article"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Can Managers Use Discretionary...
Similar by subject
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Bilanzpolitik
4,525
Accounting policy
4,521
Liquidity constraint
2,555
Liquiditätsbeschränkung
2,551
Corporate governance
1,138
Corporate Governance
1,126
Theorie
1,082
Theory
1,082
Rückstellung
1,056
Accrual
965
Gewinn
914
Profit
913
Earnings management
849
earnings management
664
USA
656
United States
652
Unternehmensfinanzierung
645
Corporate finance
644
IFRS
576
Rechnungsabgrenzung
545
Accruals and deferrals
543
Wirtschaftsprüfung
527
Accounting
526
Financial audit
526
Führungskräfte
523
Managers
522
Rechnungswesen
520
China
498
Deutschland
477
Investment
416
Credit rationing
408
Kreditrationierung
407
Germany
404
Investition
375
Cash flow
336
Cash Flow
332
Firm performance
316
Börsenkurs
315
Share price
315
Unternehmenserfolg
313
more ...
less ...
Online availability
All
Undetermined
3,529
Free
1,318
Type of publication
All
Article
Book / Working Paper
13,740
Journal
7
Other
1
Type of publication (narrower categories)
All
Article in journal
7,290
Aufsatz in Zeitschrift
7,290
Aufsatz im Buch
505
Book section
505
Article
148
Conference paper
68
Konferenzbeitrag
68
Case study
23
Fallstudie
23
Reprint
12
research-article
12
Mehrbändiges Werk
10
Multi-volume publication
10
review-article
6
Bibliografie
2
Bibliography
2
Interview
2
Systematic review
2
Übersichtsarbeit
2
Collection of articles of several authors
1
Conference proceedings
1
Congress Report
1
Hochschulschrift
1
Konferenzschrift
1
Sammelwerk
1
Thesis
1
conceptual-paper
1
more ...
less ...
Language
All
English
7,495
Undetermined
607
German
573
Spanish
21
French
13
Italian
4
Romanian
3
Czech
2
Polish
2
Portuguese
2
Slovak
2
Hungarian
1
more ...
less ...
Author
All
Habib, Ahsan
21
Iatridis, George
19
Lobo, Gerald J.
17
Freidank, Carl-Christian
15
Küting, Karlheinz
15
Zülch, Henning
15
Jarboui, Anis
14
Kim, Jeong-bon
14
Ozili, Peterson K.
13
Campa, Domenico
12
Guariglia, Alessandra
12
Walker, Martin
12
Campello, Murillo
11
Christensen, Theodore E.
11
Chung, Chune Young
11
Hasan, Iftekhar
11
Nishihara, Michi
11
Ronen, Joshua
11
Sasidharan, Subash
11
Schäfer, Dorothea
11
Shibata, Takashi
11
Sun, Jerry
11
Bansal, Manish
10
Gavious, Ilanit
10
Hribar, Paul
10
Kirsch, Hanno
10
Kit, Pong Wong
10
Lee, Ho Young
10
Roychowdhury, Sugata
10
Sloan, Richard G.
10
Valaskova, Katarina
10
Barth, Mary E.
9
Chan, Kam C.
9
García Osma, Beatriz
9
Jiang, Haiyan
9
Kim, Yongtae
9
Lin, Fengyi
9
Liu, Guoping
9
Martínez-Solano, Pedro
9
Salehi, Mahdi
9
more ...
less ...
Institution
All
Institut für Bankwirtschaft und Bankrecht an der Universität zu Köln / Abteilung Bankwirtschaft
1
Lehrstuhl für Rechnungswesen und Controlling <Erlangen>
1
Published in...
All
Review of accounting studies
119
Review of quantitative finance and accounting
110
The accounting review : a publication of the American Accounting Association
108
Journal of accounting & economics
105
Finance research letters
95
International review of financial analysis
86
Journal of business finance & accounting : JBFA
84
Journal of accounting and public policy
82
Journal of banking & finance
82
The journal of corporate finance : contracting, governance and organization
82
Advances in accounting : a research annual
71
Cogent business & management
69
The international journal of accounting : TIJA
69
International review of economics & finance : IREF
64
The journal of applied business research
63
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
62
Journal of economic dynamics & control
58
Applied economics
57
Betriebs-Berater : BB
57
Journal of international accounting auditing & taxation
54
Journal of accounting research
52
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
51
Research in international business and finance
51
Journal of financial economics
50
Accounting horizons : a quarterly publication of the American Accounting Association
47
Economics letters
47
European accounting review
47
Economic modelling
45
The review of financial studies
44
Applied economics letters
43
International journal of accounting, auditing and performance evaluation : IJAAPE
43
Managerial auditing journal
42
International journal of economics and financial issues : IJEFI
41
Journal of monetary economics
41
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
40
Auditing : a journal of practice & theory
39
Review of accounting & finance
39
International journal of accounting and information management
38
Pacific-Basin finance journal
38
WPg : Kompetenz schafft Vertrauen
38
more ...
less ...
Source
All
ECONIS (ZBW)
7,897
RePEc
641
EconStor
148
Other ZBW resources
19
OLC EcoSci
15
USB Cologne (business full texts)
3
BASE
2
more ...
less ...
Showing
1
-
10
of
8,725
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.
;
Netter, Jeffry M.
;
Shu, Tao
- In:
The accounting review : a publication of the American …
88
(
2013
)
6
,
pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
Saved in:
2
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:
3
Empirical evaluation of discretionary accruals models
Garza-Gómez, Xavier
- In:
International accounting : standards, regulations, and …
,
(pp. 523-548)
.
2006
Persistent link: https://www.econbiz.de/10003335849
Saved in:
4
Environmental uncertainty and managers' use of discretionary accruals
Ghosh, Dipankar
;
Olsen, Lori
- In:
Accounting, organizations and society : an …
34
(
2009
)
2
,
pp. 188-205
Persistent link: https://www.econbiz.de/10003820274
Saved in:
5
An
accrual
world? : questioning the universal validity of
accrual
accounting
Ellwood, Sheila
;
Wynne, Andy
- In:
International trends and experiences in government …
,
(pp. 158-172)
.
2005
Persistent link: https://www.econbiz.de/10003432909
Saved in:
6
The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management
Ibrahim, Salma S.
- In:
Journal of business finance & accounting : JBFA
36
(
2009
)
9/10
,
pp. 1087-1116
Persistent link: https://www.econbiz.de/10003909839
Saved in:
7
Accruals' persistence, accruals mispricing and operating cycle : evidence from the US
Hao, Qian
- In:
International journal of accounting and information …
17
(
2009
)
2
,
pp. 198-207
Persistent link: https://www.econbiz.de/10003930334
Saved in:
8
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:
9
The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan
;
Cahan, Steven F.
;
Naiker, Vic
- In:
Journal of accounting, auditing & finance
25
(
2010
)
1
,
pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
Saved in:
10
XBRL and accruals : empirical evidence from China
Peng, Emma Yan
;
Shon, John
;
Tan, Christine
- In:
Accounting perspectives : a journal of The Canadian …
10
(
2011
)
2
,
pp. 109-138
Persistent link: https://www.econbiz.de/10009305498
Saved in:
1
2
3
4
5
6
7
8
9
10
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->