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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"The journal of applied business research"
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Search: subject_exact:"Periodenabgrenzung"
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Accruals and deferrals
24
Rechnungsabgrenzung
24
Accrual
16
Rückstellung
16
Accounting policy
14
Bilanzpolitik
14
Australia
6
Australien
6
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6
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South Korea
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Farshadfar, Shadi
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Lee, Hyun-Ah
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Schriftenreihe internationale Rechnungslegung
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Journal of accounting and public policy
The journal of applied business research
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
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
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 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
Bilanz-, Prüfungs- und Steuerwesen
3
China journal of accounting research : CJAR
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ECONIS (ZBW)
24
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1
The usefulness of accrual-based surpluses in the Canadian public sector
Farshadfar, Shadi
;
Schneider, Thomas
;
Bewley, Kathryn
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013429178
Saved in:
2
The effect of accruals quality on the association between voluntary disclosure and information asymmetry in Korea
Shin, Hoyoung
;
Oh, Hyun Min
- In:
The journal of applied business research
33
(
2017
)
1
,
pp. 223-236
Persistent link: https://www.econbiz.de/10011671393
Saved in:
3
Audit quality and accrual quality : do big 4 auditors indeed enhance accrual quality of "powerful" clients?
Park, Sorah
- In:
The journal of applied business research
33
(
2017
)
2
,
pp. 343-349
Persistent link: https://www.econbiz.de/10011673897
Saved in:
4
The usefulness of the tax avoidance proxy : evidence from Korea
Lee, Hyun-Ah
- In:
The journal of applied business research
32
(
2016
)
2
,
pp. 607-620
Persistent link: https://www.econbiz.de/10011500664
Saved in:
5
Audit quality and accrual reliability : evidence from the Korean stock market
Lee, Jong Eun
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 777-790
Persistent link: https://www.econbiz.de/10011500859
Saved in:
6
The effect of short-tearm debt on accrual based earnings management and real earnings management
Park, Sun-young
- In:
The journal of applied business research
32
(
2016
)
4
,
pp. 1287-1300
Persistent link: https://www.econbiz.de/10011557879
Saved in:
7
Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
4
,
pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
Saved in:
8
Are earnings announced early of higher quality?
Lee, Ho Young
;
Mande, Vivek
;
Son, Myungsoo
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
1
,
pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
Saved in:
9
Does news play an important role in the correction process of the accrual anomaly?
Kang, Pyung K.
;
Palmon, Dan
;
Yezegel, Ari
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
2
,
pp. 497-518
Persistent link: https://www.econbiz.de/10011402907
Saved in:
10
Determinants and consequences of real and accrual-based earnings management : three empirical studies
Spring, Daniel
-
2014
Persistent link: https://www.econbiz.de/10010255596
Saved in:
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