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Accounting policy
17
Accrual
17
Bilanzpolitik
17
Rückstellung
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Accruals and deferrals
11
Rechnungsabgrenzung
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Gewinn
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Initial public offering
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Kim, Jung Hoon
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1
Almand, Andrew
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Barua, Abhijit
1
Boone, Jeffery P.
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Brown, Kareen
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Cantrell, Brett
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Chen, Anthony
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Advances in accounting : a research annual
IMF Staff Country Reports
71
IMF Working Papers
35
Journal of accounting & economics
35
Review of quantitative finance and accounting
34
Review of accounting studies
32
Journal of business finance & accounting : JBFA
27
The accounting review : a publication of the American Accounting Association
25
International journal of accounting, auditing and performance evaluation : IJAAPE
18
The journal of applied business research
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
17
Financial accountability & management : in governments, public services and charities
17
Journal of accounting research
17
Cogent business & management
16
International review of financial analysis
16
Journal of accounting and public policy
16
Abacus : a journal of accounting, finance and business studies
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
14
European accounting review
13
The international journal of accounting : TIJA
13
Auditing : a journal of practice & theory
12
International review of economics & finance : IREF
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
MPRA Paper
11
Managerial auditing journal
11
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Der Betrieb
10
Investment management and financial innovations
10
Journal of accounting in emerging economies : JAEE
10
Journal of international accounting auditing & taxation
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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
Asian review of accounting
9
Australasian accounting business and finance journal : AABF
9
Finance research letters
9
IRZ : Zeitschrift für internationale Rechnungslegung
9
Journal of accounting, auditing & finance
9
Journal of public budgeting, accounting & financial management
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ECONIS (ZBW)
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1
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
2
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
3
Accrual
anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
4
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
5
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu
;
Schneible, Richard Arthur <Jr.>
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
Saved in:
6
Analyst cash flow forecasts and pricing of accruals
Shi, Linna
;
Zhang, Huai
;
Guo, Jun
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 95-105
Persistent link: https://www.econbiz.de/10010378724
Saved in:
7
Does incorporating non-linearity into discretionary
accrual
models improve their performance?
Wan, Huishan
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
Saved in:
8
Earnings management and
accrual
anomaly across market states and business cycles
Ze-To, Samuel Yau Man
- In:
Advances in accounting : a research annual
28
(
2012
)
2
,
pp. 344-352
Persistent link: https://www.econbiz.de/10009715406
Saved in:
9
Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.
;
Vega, Jose
- In:
Advances in accounting : a research annual
45
(
2019
)
100412
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
Saved in:
10
Product market competition and earnings management : evidence from discretionary accruals and real activity manipulation
Laksmana, Indrarini
;
Yang, Ya-wen
- In:
Advances in accounting : a research annual
30
(
2014
)
2
,
pp. 263-275
Persistent link: https://www.econbiz.de/10010474300
Saved in:
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