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Articulation Based Accruals
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Rückstellung
1,599
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1,370
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789
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783
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771
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759
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244
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167
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163
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135
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135
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125
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Discretionary accruals
96
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94
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82
Accounting law
80
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77
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Meier, Volker
13
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12
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11
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9
Niemann, Ursula
9
Teoh, Siew Hong
9
Hommel, Michael
8
Resutek, Robert J.
8
Rosenbrock, Stephan
8
Taylor, Stephen L.
8
Alhadab, Mohammad
7
Papanastasopoulos, Georgios A.
7
Roychowdhury, Sugata
7
Chen, Shuping
6
Hirshleifer, David
6
Kaserer, Christoph
6
Kim, Jung Hoon
6
Larson, Chad R.
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, George A.
6
Schüler, Andreas
6
Tong, Yen H.
6
Valaskova, Katarina
6
Vanstraelen, Ann
6
Zwirner, Christian
6
Barth, Mary E.
5
Bordewin, Arno
5
Call, Andrew C.
5
Chan, Konan
5
Chatterjee, Chanchal
5
Clacher, Iain
5
Clinch, Greg
5
Collins, Daniel W.
5
Doukakis, Leonidas C.
5
García-Teruel, Pedro J.
5
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5
Guay, Wayne R.
5
Habib, Ahsan
5
Herzig, Norbert
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OECD
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National Bureau of Economic Research
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Nuclear Energy Agency
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Peter Lang GmbH
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Springer Fachmedien Wiesbaden
2
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
2
Westfälische Wilhelms-Universität Münster
2
World Bank
2
Eric Cuvillier <Firma>
1
Finanzmarktaufsicht <Wien>
1
HAL
1
Haufe-Lexware GmbH & Co. KG
1
IFAC
1
Institut für Schweizerisches Bankwesen <Zürich>
1
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1
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1
International Monetary Fund / Fiscal Affairs Dept
1
Internationaler Währungsfonds
1
Leonard N. Stern School of Business
1
Linde Verlag
1
Manchester Business School
1
Melbourne Business School
1
Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
1
National Centre of Competence in Research - Financial Valuation and Risk Management
1
National Centre of Competence in Research North South <Bern>
1
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1
Salomon Brothers Center for the Study of Financial Institutions
1
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1
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1
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1
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1
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1
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1
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1
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1
epubli GmbH
1
ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V.
1
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1
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Betriebs-Berater : BB
50
Journal of accounting & economics
34
Review of accounting studies
32
Review of quantitative finance and accounting
29
WPg : Kompetenz schafft Vertrauen
28
Journal of business finance & accounting : JBFA
26
The accounting review : a publication of the American Accounting Association
22
Advances in accounting : a research annual
20
The journal of applied business research
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
17
Journal of accounting research
17
International journal of accounting, auditing and performance evaluation : IJAAPE
16
Abacus : a journal of accounting, finance and business studies
15
Financial accountability & management : in governments, public services and charities
15
International review of financial analysis
15
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
14
European accounting review
13
Journal of accounting and public policy
13
Auditing : a journal of practice & theory
12
Cogent business & management
12
The international journal of accounting : TIJA
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
Der Betrieb
10
Investment management and financial innovations
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Managerial auditing journal
10
Pacific-Basin finance journal
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
Finance research letters
9
IRZ : Zeitschrift für internationale Rechnungslegung
9
International journal of accounting and information management
9
Journal of accounting in emerging economies : JAEE
9
Journal of accounting, auditing & finance
9
SpringerLink / Bücher
9
Australasian accounting business and finance journal : AABF
8
International journal of accounting and finance
8
International review of economics & finance : IREF
8
Journal of international accounting auditing & taxation
8
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ECONIS (ZBW)
1,880
USB Cologne (EcoSocSci)
70
EconStor
8
RePEc
8
USB Cologne (business full texts)
5
OLC EcoSci
2
Other ZBW resources
2
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1
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Showing
1
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10
of
1,976
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date (oldest first)
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
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:
3
Business groups, taxes and accruals management
Beuselinck, Christof
(
contributor
);
Deloof, Mark
(
contributor
)
-
2006
Persistent link: https://www.econbiz.de/10003337698
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
Auditor conservatism and abnormal accruals
Takada, Tomomi
;
Muramiya, Katsuhiko
-
2010
Persistent link: https://www.econbiz.de/10003950487
Saved in:
9
Accruals quality, stock returns, and macroeconomic conditions
Kim, Dongcheol
;
Qi, Yaxuan
- In:
The accounting review : a publication of the American …
85
(
2010
)
3
,
pp. 937-978
Persistent link: https://www.econbiz.de/10003988324
Saved in:
10
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:
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