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isPartOf:"Bilanz-, Prüfungs- und Steuerwesen"
~isPartOf:"Contemporary accounting research : a journal of the Canadian Academic Accounting Association"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Search: subject_exact:"Rechnungsabgrenzung"
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Accruals and deferrals
22
Rechnungsabgrenzung
22
Accrual
10
Rückstellung
10
Accounting policy
7
Bilanzpolitik
7
USA
7
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accruals
2
accruals quality
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earnings quality
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1982.2005
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Dechow, Patricia M.
2
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Sloan, Richard G.
2
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2
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2
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1
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1
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1
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1
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1
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1
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1
Ge, Weili
1
Heyd, Steffen
1
Hiemann, Moritz
1
Hribar, Paul
1
Kang, Sok-hyon
1
Kim, Dongcheol
1
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1
Lev, Baruch
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Lu, Hai
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Owens, Edward L.
1
Qi, Yaxuan
1
Reitenga, Austin L.
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Bilanz-, Prüfungs- und Steuerwesen
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
The accounting review : a publication of the American Accounting Association
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
Abacus : a journal of accounting, finance and business studies
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
6
Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
4
The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
Australian accounting review
3
China journal of accounting research : CJAR
3
Fisher College of Business working paper series
3
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ECONIS (ZBW)
22
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22
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1
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:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
4
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
5
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
6
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
7
The mispricing of cash flows and accruals at different life-cycle stages
Hribar, Paul
;
Yehuda, Nir
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
3
,
pp. 1053-1072
Persistent link: https://www.econbiz.de/10011398654
Saved in:
8
Does the identity of engagement partners matter? : an analysis of audit partner reporting decisions
Knechel, W. Robert
;
Vanstraelen, Ann
;
Zerni, Mikko
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
4
,
pp. 1443-1478
Persistent link: https://www.econbiz.de/10011442258
Saved in:
9
Discussion of "does the identity of engagement partner matter? : an analysis of audit partner reporting decisions"
Kinney, William R.
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
4
,
pp. 1479-1488
Persistent link: https://www.econbiz.de/10011442259
Saved in:
10
Internationale Gewinnabgrenzung bei der Geschäftstätigkeit über Betriebstättenstrukturen : eine betriebswirtschaftliche Analyse im Kontext europäischer und internationaler Harmonis...
Heyd, Steffen
-
2014
Persistent link: https://www.econbiz.de/10013438272
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