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Search: subject:"Rückstellung"
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Rückstellung
1,567
Accrual
1,337
Bilanzpolitik
714
Accounting policy
707
Deutschland
518
Germany
414
Pension obligations
406
Pensionsverpflichtungen
406
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earnings management
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discretionary accruals
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Capital income
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Kapitaleinkommen
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Mitchell, Olivia S.
14
Meier, Volker
13
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11
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11
Rhiel, Raimund
11
Küting, Karlheinz
10
Seeger, Norbert
10
Niemann, Ursula
9
Sloan, Richard G.
9
Hommel, Michael
8
Kessler, Harald
8
Keßler, Marco
8
Rosenbrock, Stephan
8
Schüler, Andreas
8
Maurer, Raimond
7
Roychowdhury, Sugata
7
Sellhorn, Thorsten
7
Taylor, Stephen L.
7
Zülch, Henning
7
Blecher, Christian
6
Chen, Shuping
6
Derbort, Stephan
6
Groh, Manfred
6
Kim, Jung Hoon
6
Mehlinger, Christian
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, Georgios A.
6
Resutek, Robert J.
6
Rogalla, Ralph
6
Schwetzler, Bernhard
6
Tong, Yen H.
6
Zimmermann, Jochen
6
Barth, Mary E.
5
Bordewin, Arno
5
Call, Andrew C.
5
Chatterjee, Chanchal
5
Clacher, Iain
5
Doukakis, Leonidas C.
5
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5
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Ifst
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National Bureau of Economic Research
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OECD
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Nuclear Energy Agency
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Centre for Co-operation with Non-Members
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Christian-Albrechts-Universität zu Kiel
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Deutscher Betriebswirtschafter-Tag <60, 2006, Frankfurt, Main>
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Eric Cuvillier <Firma>
1
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Finanzmarktaufsicht <Wien>
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Konferenz Der Einfluss von Vorsorgeverpflichtungen auf die Bewertung von Unternehmen <2003, Zürich>
1
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1
Linde Verlag
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Münsterisches Tagesgespräch <5, 1990, Münster (Westf)>
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Salomon Brothers Center for the Study of Financial Institutions
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1
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Betriebs-Berater : BB
54
WPg : Kompetenz schafft Vertrauen
40
Der Betrieb
31
Review of accounting studies
31
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
22
The accounting review : a publication of the American Accounting Association
21
Bilanzielle Auslagerung von Pensionsverpflichtungen : Praxishandbuch unter Berücksichtigung arbeits- und steuerrechtlicher sowie bilanzieller und betriebswirtschaftlicher Aspekte
20
The journal of applied business research
19
Advances in accounting : a research annual
18
The future of public employee retirement systems
16
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
15
Journal of accounting research
15
IRZ : Zeitschrift für internationale Rechnungslegung
13
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
13
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
13
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
SpringerLink / Bücher
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Investment management and financial innovations
10
Journal of accounting and public policy
10
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
Managerial auditing journal
9
Pacific-Basin finance journal
9
The international journal of accounting : TIJA
9
Abacus : a journal of accounting, finance and business studies
8
Finance research letters
8
Gabler Edition Wissenschaft
8
International journal of accounting and information management
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Journal of banking & finance
8
Journal of pension economics and finance
8
Steuer, Wirtschaft und Recht : SWR
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ECONIS (ZBW)
1,931
USB Cologne (EcoSocSci)
93
EconStor
8
USB Cologne (business full texts)
3
RePEc
3
OLC EcoSci
2
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81
Accrual quality, investor reaction to earnings, and the confirmatory role of sales news
D'Augusta, Carlo
- In:
Financial reporting : journal of financial communication
(
2023
)
2
,
pp. 97-121
Persistent link: https://www.econbiz.de/10014475736
Saved in:
82
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:
83
Making sense of pension liability measurement using organizational psychology
Minahan, John R.
- In:
The journal of investing : JOI
32
(
2023
)
5
,
pp. 92-103
Persistent link: https://www.econbiz.de/10014422262
Saved in:
84
Economic policy uncertainty and incentive to smooth earnings
Chauhan, Yogesh Singh
;
Jaiswall, Manju
- In:
International review of economics & finance : IREF
85
(
2023
),
pp. 93-106
Persistent link: https://www.econbiz.de/10014424051
Saved in:
85
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:
86
The effect of bank governance on borrowers' accounting choices
Hur, Kang Sung
;
Hwang, In Tae
- In:
Asia-Pacific journal of accounting & economics : …
30
(
2023
)
6
,
pp. 1417-1443
Persistent link: https://www.econbiz.de/10014392877
Saved in:
87
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:
88
CFO accounting education on the choice of earnings management
Tuo, Ling
;
Du, Ruixue
;
Liu, Zhenfeng
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 9-27
Persistent link: https://www.econbiz.de/10014431486
Saved in:
89
The impact of director blockholders on abnormal accruals and inventory
Valenzuela, Eric
;
Chen, Ying
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 193-207
Persistent link: https://www.econbiz.de/10014431513
Saved in:
90
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
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