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Search: subject:"Accrual"
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Accrual
23
Rückstellung
23
Accruals and deferrals
22
Rechnungsabgrenzung
22
Accounting policy
15
Bilanzpolitik
15
Gewinn
10
Profit
10
Accruals
7
Capital income
5
Cash Flow
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Cash flow
5
Kapitaleinkommen
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Theorie
5
Theory
5
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United States
4
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Asymmetric information
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Corporate disclosure
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Cost of capital
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Earnings announcement
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Jahresabschluss
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Kapitalkosten
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Prognoseverfahren
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Regression analysis
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Regressionsanalyse
3
Share price
3
Unternehmenspublizität
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Accrual accounting
2
Aggregate accruals
2
Aggregation
2
Bank lending
2
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English
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Nallareddy, Suresh
3
Venkatachalam, Mohan
3
Cohen, Daniel A.
2
Collins, Daniel W.
2
Francis, Jennifer
2
Frankel, Richard
2
Heater, John C.
2
Jennings, Jared
2
Lee, Joshua
2
Lys, Thomas
2
Nelson, Karen K.
2
Olsson, Per
2
Roychowdhury, Sugata
2
Schipper, Katherine
2
Sloan, Richard G.
2
Tuna, İrem
2
Watts, Ross L.
2
Alissa, Walid
1
Allen, Eric J.
1
Arif, Salman
1
Badertscher, Brad A.
1
Ball, Ray
1
Battalio, Robert H.
1
Beatty, Anne
1
Bonsall, Samuel B., IV
1
Cassar, Gavin
1
Cavalluzzo, Ken S.
1
Chaney, Paul K.
1
Chen, AJ Yuan
1
Chichernea, Doina C.
1
Christensen, Theodore E.
1
Core, John E.
1
D'Adduzio, Jenna
1
Du, Kai
1
Ecker, Frank
1
Faccio, Mara
1
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1
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1
Holder, Anthony D.
1
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1
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Journal of accounting & economics
IMF Staff Country Reports
71
IMF Working Papers
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 accounting, auditing & finance
9
Journal of public budgeting, accounting & financial management
9
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ECONIS (ZBW)
35
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1
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
2
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
3
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
4
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
5
From micro to macro : aggregate accruals, mergers, and returns : a discussion of Heater, Nallareddy and Venkatachalam (2021)
Chen, AJ Yuan
;
Ogneva, Maria
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-10
Persistent link: https://www.econbiz.de/10013271838
Saved in:
6
Does managerial sentiment affect
accrual
estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
7
Changes in
accrual
properties and operating environment : implications for cash flow predictability
Nallareddy, Suresh
;
Sethuraman, Mani
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
69
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012237585
Saved in:
8
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
9
Using unstructured and qualitative disclosures to explain accruals
Frankel, Richard
;
Jennings, Jared
;
Lee, Joshua
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 209-227
Persistent link: https://www.econbiz.de/10011622188
Saved in:
10
Discussion of using unstructured and qualitative disclosures to explain accruals
Hobert, Gerard
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 228-233
Persistent link: https://www.econbiz.de/10011622189
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