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Accrual
8
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8
Accounting policy
6
Bilanzpolitik
6
Accruals and deferrals
3
Gewinn
3
Profit
3
Rechnungsabgrenzung
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discretionary accruals
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earnings management
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Brochet, François
1
Cahan, Steven F.
1
Cho, Myojung
1
Demirkan, Sebahattin
1
Dopuch, Nicholas
1
Jha, Anand
1
Ki, Eunsun
1
Kwon, Soo Young
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Mascarenhas, Duncan
1
Mashruwala, Raj
1
Mosebach, Michael
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Naiker, Vic
1
Nam, Seunghan
1
Radhakrishnan, Suresh
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Ronen, Joshua
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Seethamraju, Chandra
1
Shust, Efrat
1
Simko, Paul
1
Urcan, Oktay
1
Welker, Michael
1
Ye, Kangtao
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Zach, Tzachi
1
Zhang, Ning
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Journal of accounting, auditing & finance
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
Advances in accounting : a research annual
21
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 public budgeting, accounting & financial management
9
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ECONIS (ZBW)
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1
The effects of accruals quality on audit hours and audit fees
Cho, Myojung
;
Ki, Eunsun
;
Kwon, Soo Young
- In:
Journal of accounting, auditing & finance
32
(
2017
)
3
,
pp. 372-400
Persistent link: https://www.econbiz.de/10011708524
Saved in:
2
(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael
;
Ye, Kangtao
;
Zhang, Ning
- In:
Journal of accounting, auditing & finance
32
(
2017
)
4
,
pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
Saved in:
3
The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan
;
Cahan, Steven F.
;
Naiker, Vic
- In:
Journal of accounting, auditing & finance
25
(
2010
)
1
,
pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
Saved in:
4
Does research and development activity increase
accrual
-based earnings management?
Shust, Efrat
- In:
Journal of accounting, auditing & finance
30
(
2015
)
3
,
pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
Saved in:
5
Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand
- In:
Journal of accounting, auditing & finance
28
(
2013
)
4
,
pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
Saved in:
6
The predictive value of accruals and consequences for market anomalies
Nam, Seunghan
;
Brochet, François
;
Ronen, Joshua
- In:
Journal of accounting, auditing & finance
27
(
2012
)
2
,
pp. 151-176
Persistent link: https://www.econbiz.de/10009525350
Saved in:
7
Discretionary accruals quality, cost of capital, and diversification
Demirkan, Sebahattin
;
Radhakrishnan, Suresh
;
Urcan, Oktay
- In:
Journal of accounting, auditing & finance
27
(
2012
)
4
,
pp. 496-526
Persistent link: https://www.econbiz.de/10009659116
Saved in:
8
The impact of a heterogeneous
accrual
-generating process on empirical
accrual
models
Dopuch, Nicholas
;
Mashruwala, Raj
;
Seethamraju, Chandra
; …
- In:
Journal of accounting, auditing & finance
27
(
2012
)
3
,
pp. 386-411
Persistent link: https://www.econbiz.de/10009566307
Saved in:
9
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
Saved in:
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