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Search: subject:"Accrual"
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Rückstellung
390
Accrual
383
Accounting policy
344
Bilanzpolitik
344
Accruals and deferrals
200
Rechnungsabgrenzung
200
Profit
118
Gewinn
116
Corporate Governance
107
Corporate governance
107
Earnings management
82
Discretionary accruals
62
Real earnings management
56
earnings management
54
Börsenkurs
53
Share price
53
Wirtschaftsprüfung
52
Financial audit
51
Capital income
46
Kapitaleinkommen
46
Accruals
43
discretionary accruals
43
Führungskräfte
39
Managers
39
real earnings management
39
Public accounting
38
Öffentliches Rechnungswesen
38
Rechnungswesen
37
Accounting
36
Dienstleistungsqualität
35
Service quality
35
Cash Flow
33
Cash flow
33
Gewinnermittlung
30
Profit determination
29
Accrual-based earnings management
27
IFRS
26
Accrual accounting
25
China
24
Financial statement
23
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Undetermined
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614
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Article
530
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28
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11
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496
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35
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27
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Cohen, Sandra
5
Alhadab, Mohammad
4
Campa, Domenico
4
Chatterjee, Chanchal
4
Ibrahim, Salma
4
Kim, Jung Hoon
4
Lourenço, Isabel Costa
4
Nallareddy, Suresh
4
Resutek, Robert J.
4
Wu, Ruei-Shian
4
Ali, Asgar
3
Bansal, Manish
3
Bisogno, Marco
3
Chen, Yan
3
Christensen, Theodore E.
3
Heater, John C.
3
Jr. Viana, Dante Baiardo Cavalcante
3
Kim, Young Jun
3
Lewellen, Jonathan
3
Li, Leon
3
Liao, Tsai-Ling
3
Lin, Wen-Chun
3
Safdar, Raheel
3
Sohn, Byungcherl Charlie
3
Venkatachalam, Mohan
3
Zha Giedt, Jenny
3
Abdullatif, Modar
2
Alam, Pervaiz
2
Almasarwah, Adel
2
Amin, Hala Magdy
2
Anagnostopoulou, Seraina C.
2
Anessi-Pessina, Eugenio
2
Arianpoor, Arash
2
Bekiaris, Michalis
2
Binger, Marc
2
Camacho-Miñano, María-del-Mar
2
Cantù, Elena
2
Chen, Chao-Jung
2
Chen, Fu-Hsiang
2
Chi, Der-Jang
2
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Economics Department, Organisation de Coopération et de Développement Économiques (OCDE)
1
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1
OECD
1
Peter Lang GmbH
1
Springer Fachmedien Wiesbaden
1
Universität Augsburg
1
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Review of quantitative finance and accounting
15
International review of financial analysis
13
Review of accounting studies
13
Journal of accounting & economics
12
The accounting review : a publication of the American Accounting Association
11
Advances in accounting : a research annual
10
International review of economics & finance : IREF
10
Finance research letters
9
Pacific-Basin finance journal
9
SpringerLink / Bücher
9
Abacus : a journal of accounting, finance and business studies
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
Journal of accounting and public policy
7
Journal of accounting in emerging economies : JAEE
7
Journal of business finance & accounting : JBFA
7
Journal of contemporary accounting & economics
7
The journal of corporate accounting & finance
7
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
6
International journal of accounting and information management
6
Investment management and financial innovations
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Accounting forum : advancing the interdisciplinary and global connection of accounting research
5
Asia-Pacific journal of accounting & economics : APJAE
5
Asian review of accounting
5
Corporate ownership & control : international scientific journal
5
Global business review
5
Journal of international accounting auditing & taxation
5
Research in international business and finance
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Applied economics
4
Journal of applied accounting research
4
Journal of financial reporting & accounting : JFRA
4
Journal of international accounting research
4
Journal of public budgeting, accounting & financial management
4
Managerial auditing journal
4
OECD journal on budgeting
4
Review of Quantitative Finance and Accounting
4
Revista de contabilidad : RC-SAR
4
Spanish journal of finance and accounting
4
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ECONIS (ZBW)
523
RePEc
35
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1
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1
The number of estimates in footnotes and accruals
Chen, Huafeng Jason
;
Chen, Jason Victor
;
Li, Feng
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
Saved in:
2
How do experienced analysts improve price efficiency?
Akyol, Ali C.
;
Qian, Yiming
;
Yu, Fang
- In:
Journal of banking & finance
149
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014462470
Saved in:
3
Investigating
accrual
and real earnings management of financially troubled Indian firms
Tiwari, Sweta
;
Chatterjee, Chanchal
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
5
,
pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Saved in:
4
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra
;
Roy, Chinmoy
- In:
Indian journal of corporate governance
16
(
2023
)
1
,
pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
Saved in:
5
Detecting earnings management : a comparison of
accrual
and real earnings manipulation models
Nguyen, Thi Thu Ha
;
Ibrahim, Salma
;
Giannopulos, …
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 344-379
Persistent link: https://www.econbiz.de/10014234302
Saved in:
6
Intangible investments, scaling, and the trend in the
accrual
-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
7
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
8
Impact of upward and downward earnings management on stock returns
Ali, Asgar
;
Bansal, Manish
- In:
South Asian journal of business studies
12
(
2023
)
2
,
pp. 202-219
Persistent link: https://www.econbiz.de/10014305535
Saved in:
9
Earning information content changes based on
accrual
measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan
;
Siddiqui, Muhammad Ayub
- In:
International journal of finance & economics : IJFE
27
(
2022
)
1
,
pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
Saved in:
10
Bank loan covenants,
accrual
quality and firms’ information environment
Chen, Chao-Jung
;
He, Wen
;
Lu, Chien-Ju
;
Yu, Xin
- In:
Accounting and finance
62
(
2022
)
1
,
pp. 547-575
Persistent link: https://www.econbiz.de/10013166418
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