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isPartOf:"Journal of business finance & accounting : JBFA"
~subject:"Earnings announcement"
~subject:"Rechnungsabgrenzung"
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Earnings announcement
Rechnungsabgrenzung
Accounting policy
68
Bilanzpolitik
68
earnings management
28
Gewinn
22
Profit
22
Accrual
15
Rückstellung
15
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Share price
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corporate governance
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earnings quality
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real earnings management
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Capital income
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Amir, Eli
1
Athanasakou, Vasiliki
1
Byun, Sanghyuk
1
Choi, Wooseok
1
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1
Courteau, Lucie
1
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Guillamon-Saorin, Encarna
1
Guillamón Saorín, Encarna
1
Gunny, Katherine
1
Han, Sam
1
Hendricks, Kevin B.
1
Herbohn, Kathleen
1
Hu, Bill
1
Huffman, Adrienna
1
Hwang, Joon Ho
1
Ibrahim, Salma S.
1
Isidro, Helena
1
Jiang, Christine X.
1
Jung, Sung Hwan
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Kama, Itay
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Lev, Baruch
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Roland, Kristin C.
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1
Strong, Norman C.
1
Sánchez-Ballesta, Juan P.
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Tan, Zhi
1
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Journal of business finance & accounting : JBFA
Review of accounting studies
18
Advances in accounting : a research annual
16
Journal of accounting & economics
16
Review of quantitative finance and accounting
16
The journal of applied business research
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Journal of international accounting auditing & taxation
8
The accounting review : a publication of the American Accounting Association
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
6
Journal of contemporary accounting & economics
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
The British accounting review : the journal of the British Accounting Association
6
Abacus : a journal of accounting, finance and business studies
5
Accounting horizons : a quarterly publication of the American Accounting Association
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
5
Finance research letters
5
International review of financial analysis
5
Journal of financial reporting & accounting : JFRA
5
The international journal of accounting : TIJA
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
Asia-Pacific journal of accounting & economics : APJAE
4
Cogent business & management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
Afro-Asian Journal of Finance and Accounting : AAJFA
3
Australasian accounting business and finance journal : AABF
3
Australian journal of management
3
International journal of accounting and information management
3
International journal of economic perspectives : IJEP
3
International journal of financial research
3
International journal of managerial and financial accounting
3
Journal of accounting and public policy
3
Journal of accounting in emerging economies : JAEE
3
Journal of accounting research
3
Journal of international financial markets, institutions & money
3
Managerial auditing journal
3
Pacific accounting review
3
Research in international business and finance
3
Review of accounting & finance
3
Tuck School of Business working paper / Tuck School of Business at Dartmouth
3
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ECONIS (ZBW)
18
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1
Quarterly earnings guidance and real earnings management
García Osma, Beatriz
;
Guillamón Saorín, Encarna
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135
Saved in:
2
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
3
Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk
;
Roland, Kristin C.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
Saved in:
4
Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna
;
Isidro, Helena
;
Marques, Ana
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
Saved in:
5
The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen
;
Tutticci, Irene
;
Tan, Zhi
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
1/2
,
pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
Saved in:
6
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
7
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
8
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
9
Conditional persistence of earnings components and accounting anomalies
Amir, Eli
;
Kama, Itay
;
Levi, Shai
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
7/8
,
pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
Saved in:
10
Supplier financing and earnings quality
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1193-1211
Persistent link: https://www.econbiz.de/10010503639
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