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Rückstellung
905
Accrual
903
Accounting policy
567
Bilanzpolitik
567
Accruals and deferrals
288
Rechnungsabgrenzung
288
Gewinn
214
Profit
214
Corporate Governance
133
Corporate governance
133
earnings management
107
Earnings management
106
discretionary accruals
103
Discretionary accruals
91
Financial audit
90
Wirtschaftsprüfung
90
Börsenkurs
83
Share price
83
Capital income
78
Kapitaleinkommen
78
Cash Flow
72
Cash flow
72
Deutschland
70
Germany
70
IFRS
69
Accruals
64
Dienstleistungsqualität
57
Service quality
57
Führungskräfte
53
Managers
53
Gewinnermittlung
49
Profit determination
49
USA
48
United States
48
Real earnings management
43
real earnings management
40
Accounting
37
Rechnungswesen
37
Firm performance
34
Unternehmenserfolg
34
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Undetermined
379
Free
99
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Article
905
Book / Working Paper
3
Type of publication (narrower categories)
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Article in journal
Aufsatz in Zeitschrift
908
Hochschulschrift
92
Graue Literatur
77
Non-commercial literature
77
Thesis
69
Aufsatz im Buch
53
Book section
53
Arbeitspapier
52
Working Paper
52
Dissertation u.a. Prüfungsschriften
36
Bibliografie enthalten
16
Bibliography included
16
Collection of articles of several authors
6
Conference paper
6
Konferenzbeitrag
6
Sammelwerk
6
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4
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3
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2
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2
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2
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Accompanied by computer file
1
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1
Beispielsammlung
1
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1
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1
Enzyklopädie
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English
816
German
92
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Chatterjee, Chanchal
5
Habib, Ahsan
5
Hommel, Michael
5
Houqe, Muhammad Nurul
5
Kim, Jung Hoon
5
Roychowdhury, Sugata
5
Valaskova, Katarina
5
Van Zijl, Tony
5
Alves, Sandra
4
Bhuiyan, Md. Borhan Uddin
4
Campa, Domenico
4
Chen, Shuping
4
Doddy Setiawan
4
Jaafar, Aziz
4
Kolsi, Mohamed Chakib
4
Nell, Martin
4
Papanastasopoulos, Georgios A.
4
Rosenbrock, Stephan
4
Sloan, Richard G.
4
Tong, Yen H.
4
Alhadab, Mohammad
3
Almasarwah, Adel
3
Call, Andrew C.
3
Cerqueira, Antonio
3
Chen, Yan
3
Cheng, C. S. Agnes
3
Christensen, Theodore E.
3
Dunstan, Keitha
3
Durana, Pavol
3
Fernández, Pablo
3
García-Teruel, Pedro J.
3
Gill de Albornoz Noguer, Belén
3
Heater, John C.
3
Herzig, Norbert
3
Ibrahim, Salma
3
Jarboui, Anis
3
Karim, A. K. M. Waresul
3
Kim, Young Jun
3
Künkele, Kai Peter
3
Larson, Chad R.
3
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Review of accounting studies
30
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Pacific-Basin finance journal
10
Abacus : a journal of accounting, finance and business studies
9
Finance research letters
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Betriebswirtschaftliche Forschung und Praxis : BFuP
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
International review of economics & finance : IREF
8
Journal of accounting and public policy
8
Journal of accounting, auditing & finance
8
WPg : Kompetenz schafft Vertrauen
8
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
8
Accounting horizons : a quarterly publication of the American Accounting Association
7
Australasian accounting business and finance journal : AABF
7
Global business review
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Corporate ownership & control : international scientific journal
6
International journal of accounting and finance
6
Journal of accounting, auditing & finance : JAAF
6
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ECONIS (ZBW)
908
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908
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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
Kalkulatorische Rückstellungen für die Deponienachsorge : kostenrechnerische und gebührenrechtliche Aspekte
Cantner, Jochen
- In:
Die Betriebswirtschaft : DBW
59
(
1999
)
4
,
pp. 468-480
Persistent link: https://www.econbiz.de/10001402410
Saved in:
3
Bilanzierung von Rückstellungen nach IAS 37 : eine kritische Analyse des neuen Standards sowie ein Vergleich zu IAS 10
Ernsting, Ingo
;
Keitz, Isabel von
- In:
Der Betrieb
51
(
1998
)
50
,
pp. 2477-2484
Persistent link: https://www.econbiz.de/10001376585
Saved in:
4
Saldierungsbereich bei Drohverlustrückstellungen im Gefolge der Apothekerentscheidung : Anmerkung zu dem Beschluß des Großen Senats vom 23.6.1997 GrS 2/93
Herzig, Norbert
- In:
Der Betrieb
50
(
1997
)
38
,
pp. 1881-1885
Persistent link: https://www.econbiz.de/10001227112
Saved in:
5
Rückstellungen für Altersteilzeitarbeitsverhältnisse in Handels- und Steuerbilanz
Oser, Peter
- In:
Der Betrieb
50
(
1997
)
44
,
pp. 2185-2189
Persistent link: https://www.econbiz.de/10001228732
Saved in:
6
Zum Saldierungsbereich bei Rückstellungen für drohende Verluste aus schwebenden Geschäften
Babel, Mathias
- In:
Journal of business economics : JBE
68
(
1998
)
8
,
pp. 825-849
Persistent link: https://www.econbiz.de/10001247818
Saved in:
7
The effect of credit rating categories on analysts' information environment : evidence from the Korean market
Lee, Jaehong
;
Yoo, Youngtae
- In:
The journal of applied business research
32
(
2016
)
1
,
pp. 201-225
Persistent link: https://www.econbiz.de/10011436538
Saved in:
8
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:
9
Family firms and the market's sensitivity to accruals quality
Fernando, Guy D.
;
Schneible, Richard Arthur <Jr.>
;
Suh, …
- In:
International journal of accounting and finance
5
(
2015
)
2
,
pp. 133-147
Persistent link: https://www.econbiz.de/10011539239
Saved in:
10
Earnings quality under financial crisis: a global empirical investigation
Persakis, Anthony
;
Iatridis, George Emmanuel
- In:
Journal of multinational financial management
30
(
2015
),
pp. 1-35
Persistent link: https://www.econbiz.de/10011539529
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