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Search: subject:"Accrual"
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Subject
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Rückstellung
1,457
Accrual
1,338
Bilanzpolitik
832
Accounting policy
827
Rechnungsabgrenzung
739
Accruals and deferrals
738
Profit
282
Gewinn
280
Deutschland
268
Germany
247
Corporate Governance
211
Corporate governance
209
IFRS
164
Public accounting
158
Öffentliches Rechnungswesen
158
accrual accounting
148
Wirtschaftsprüfung
137
Financial audit
136
Cash Flow
134
Cash flow
133
Börsenkurs
130
Share price
130
earnings management
125
Earnings management
123
USA
117
United States
117
Capital income
112
Kapitaleinkommen
112
discretionary accruals
107
Theorie
96
Bilanzrecht
95
Discretionary accruals
93
Theory
93
Rechnungswesen
90
Accounting
89
Führungskräfte
86
Managers
85
Bilanz
83
Accounting law
81
Dienstleistungsqualität
75
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Free
614
Undetermined
558
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Article
1,423
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775
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1
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1,239
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85
Book section
85
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81
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Article
20
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Sammelwerk
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369
Undetermined
186
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4
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1
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Cohen, Sandra
13
Robinson, Marc
12
Sloan, Richard G.
12
Alhadab, Mohammad
9
Kaserer, Christoph
9
Teoh, Siew Hong
9
Resutek, Robert J.
8
Rosenbrock, Stephan
8
Taylor, Stephen L.
8
Aswar, Khoirul
7
Hommel, Michael
7
Meier, Volker
7
Niemann, Ursula
7
Papanastasopoulos, Georgios A.
7
Roychowdhury, Sugata
7
Shan, Yaowen
7
Chen, Shuping
6
Diamond, Jack
6
Eriotis, Nikolaos
6
Hirshleifer, David
6
Ibrahim, Salma
6
Kim, Jung Hoon
6
Larson, Chad R.
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, George A.
6
Schüler, Andreas
6
Stamatiadis, Filippos
6
Tong, Yen H.
6
Vanstraelen, Ann
6
Xu, Weihong
6
Zwirner, Christian
6
Barth, Mary E.
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
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International Monetary Fund (IMF)
110
International Monetary Fund
71
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
11
School of Economics and Finance <Brisbane>
5
Faculdade de Economia, Universidade do Porto
4
Ifst
4
OECD
3
Fakultät für Wirtschaftswissenschaften, Technische Universität München
2
National Bureau of Economic Research
2
Nuclear Energy Agency
2
Peter Lang GmbH
2
Springer Fachmedien Wiesbaden
2
Westfälische Wilhelms-Universität Münster
2
World Bank
2
Certified General Accountants Association of Canada - CGA
1
Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance
1
Department of Economics, Fakulteit Ekonomiese en Bestuurswetenskappe
1
Dipartimento di Economia, Università Ca' Foscari Venezia
1
Economics Department, Organisation de Coopération et de Développement Économiques (OCDE)
1
Economics Institute for Research (SIR), Handelshögskolan i Stockholm
1
Ehrvervøkonomisk Institut, Institut for Økonomi
1
Eric Cuvillier <Firma>
1
Facoltà di Economia / Wirtschaftswissenschaftliche Fakutät, Libera Università di Bolzano / Freie Universität Bozen
1
Facultatea de Administraţie Publică, Şcoala Naţională de Studii Politice şi Administrative (SNSPA)
1
Faculteit Economie en Bedrijfskunde, Universiteit Gent
1
HAL
1
Haufe-Lexware GmbH & Co. KG
1
IFAC
1
Institute for the Study of Labor (IZA)
1
Institute of Chartered Accountants of Scotland
1
Institutet för Näringslivsforskning (IFN)
1
Internationaler Währungsfonds
1
Keleti Károly Gazdasági Kar, Óbudai Egyetem
1
Leonard N. Stern School of Business
1
Linde Verlag
1
Melbourne Business School
1
Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
1
OEEC
1
Programa Interuniversitario de Doctorado en Nuevas Tendencias en Dirección de Empresas, Facultad de Cièncias Económicas y Empresariales
1
Rimini Centre for Economic Analysis (RCEA)
1
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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 accounting, auditing & finance
9
Journal of public budgeting, accounting & financial management
9
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Source
All
ECONIS (ZBW)
1,878
RePEc
215
USB Cologne (EcoSocSci)
66
EconStor
32
BASE
8
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81
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81
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:
82
The role of earnings management via real activities and
accrual
management in PIPEs
Gunny, Katherine
;
Pollard, Troy
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
Saved in:
83
IFRS experience and earnings quality in the GCC region
Al-Enzy, Nasser S. Kh.
;
Monem, Reza
;
Nahar, Shamsun
- In:
International journal of managerial finance : IJMF
19
(
2023
)
3
,
pp. 670-690
Persistent link: https://www.econbiz.de/10014326036
Saved in:
84
Accruals, cash flows and stock returns : evidence from BIST 100
Kaya, Emine
- In:
Macroeconomics and finance in emerging market economies
16
(
2023
)
1
,
pp. 137-156
Persistent link: https://www.econbiz.de/10014235101
Saved in:
85
Association between earnings management and corporate governance mechanisms : a study based on select firms in India
Chatterjee, Rajashri
;
Rakshit, Debdas
- In:
Global business review
24
(
2023
)
1
,
pp. 152-170
Persistent link: https://www.econbiz.de/10014229814
Saved in:
86
Enhancing and updating Cohen, Dey, and Lys's (2008) methodological framework to re-examine the relation between
accrual
-based and real earnings management after SOX
Pincus, Morton
;
Wu, Shijia
- In:
Journal of financial reporting : a publication of the …
8
(
2023
)
1
,
pp. 3-10
Persistent link: https://www.econbiz.de/10014318179
Saved in:
87
Auditor industry specialization and cost of equity on earnings management : the moderating role of institutional ownership
Arianpoor, Arash
;
Farzaneh, Najmeh
- In:
International journal of law and management
65
(
2023
)
2
,
pp. 125-151
Persistent link: https://www.econbiz.de/10014320738
Saved in:
88
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:
89
Pathways for implementing an asset information framework for the valuation and management of fixed assets
Salah, Mohamed
;
Bisogno, Marco
- In:
Measurement in public sector financial reporting : …
,
(pp. 19-37)
.
2023
Persistent link: https://www.econbiz.de/10014287576
Saved in:
90
The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management
Ibrahim, Salma
-
2023
test their significance in earnings management (EM) detection in firms that have artificially added
accrual
manipulation … and firms that were targeted by the SEC for
accrual
manipulation. There is evidence that this information is incrementally …
Persistent link: https://www.econbiz.de/10014265316
Saved in:
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