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isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"Discussion papers in economics, finance and international competitiveness"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Search: subject_exact:"Rechnungsabgrenzungsposten"
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Accruals and deferrals
44
Rechnungsabgrenzung
44
Accrual
23
Rückstellung
23
Accounting policy
18
Bilanzpolitik
18
Gewinn
9
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Accrual accounting
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Accruals quality
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2
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Robinson, Marc
6
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Sloan, Richard G.
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Francis, Jennifer
2
Frankel, Richard
2
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2
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2
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Venkatachalam, Mohan
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1
Allen, Eric J.
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Arif, Salman
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Arthur, Neal
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1
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1
Battalio, Robert H.
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Bonsall, Samuel B., IV
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Dang, Li
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Du, Kai
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Ecker, Frank
1
Fang, Qiaoling
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Frankel, Richard M.
1
Góis, Alan Diógenes
1
Heater, John C.
1
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School of Economics and Finance <Brisbane>
5
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Journal of international accounting auditing & taxation
Discussion papers in economics, finance and international competitiveness
Journal of accounting & economics
The accounting review : a publication of the American Accounting Association
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
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Advances in accounting : a research annual
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European accounting review
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The journal of applied business research
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International review of financial analysis
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Journal of public budgeting, accounting & financial management
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
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Cogent business & management
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Journal of contemporary accounting & economics
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OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
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Australasian accounting business and finance journal : AABF
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IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of accounting and public policy
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Journal of banking & finance
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Management science : journal of the Institute for Operations Research and the Management Sciences
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Managerial auditing journal
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The British accounting review : the journal of the British Accounting Association
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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
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Asian review of accounting
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Australian accounting review
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China journal of accounting research : CJAR
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ECONIS (ZBW)
44
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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
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:
3
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:
4
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:
5
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:
6
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:
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
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:
9
Effects of institutional factors on the accruals anomaly in Latin America
Moreira, Jeíce Catrine Cordeiro
;
Lima, Gerlando A. S. …
- In:
Journal of international accounting auditing & taxation
36
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012117797
Saved in:
10
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
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