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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
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Discretionary accruals and the emergence of profitability
Mosebach, Michael; Simko, Paul - In: Journal of accounting, auditing & finance 25 (2010) 3, pp. 351-374
Persistent link: https://www.econbiz.de/10008729262
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Einfluß der Besteuerung in der wertorientierten Performancemessung im Kompositversicherungsunternehmen
Schmautz, Matthias; Hartung, Thomas - In: Zeitschrift für die gesamte Versicherungswissenschaft … 99 (2010) 4, pp. 435-447
Persistent link: https://www.econbiz.de/10008737190
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Restrukturierungsrückstellungen
Dollinger, Ulrich - In: Der Jahresabschluss als besondere Herausforderung : …, (pp. 129-148). 2010
Persistent link: https://www.econbiz.de/10008738001
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Does the monitoring role of buyout houses improve discretionary accruals quality?
Wang, Chong - In: Accounting and finance : journal of the Accounting … 50 (2010) 4, pp. 993-1012
Persistent link: https://www.econbiz.de/10008779153
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Aspects of introducing accrual accounting in federal states
Jagalla, Tobias - 2010
Persistent link: https://www.econbiz.de/10008780127
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The pricing of accruals for profit and loss firms
Dopuch, Nicholas; Seethamraju, Chandra; Xu, Weihong - In: Review of quantitative finance and accounting 34 (2010) 4, pp. 505-516
Persistent link: https://www.econbiz.de/10008797152
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Corporate boards, audit committees, and earnings management : pre- and post-SOX evidence
Ghosh, Aloke; Marra, Antonio; Moon, Doocheol - In: Journal of business finance & accounting : JBFA 37 (2010) 9/10, pp. 1145-1176
Persistent link: https://www.econbiz.de/10008809463
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Accounting anomalies and fundamental analysis : a review of recent research advances
Richardson, Scott; Tuna, İrem; Wysocki, Peter - In: Journal of accounting & economics 50 (2010) 2/3, pp. 410-454
Persistent link: https://www.econbiz.de/10008810005
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Rücklagen und Rückstellungen in der Land- und Forstwirtschaft aus ertragsteuerlicher und betriebswirtschaftlicher Sicht
Blanck, Niklas; Bahrs, Enno - In: Berichte über Landwirtschaft : Zeitschrift für … 88 (2010) 3, pp. 420-444
Persistent link: https://www.econbiz.de/10008824953