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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Advances in quantitative analysis of finance and accounting : a research annual"
~isPartOf:"International journal of economics and financial issues : IJEFI"
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Search: subject_exact:"Periodenabgrenzung"
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Accruals and deferrals
22
Rechnungsabgrenzung
22
Accounting policy
16
Bilanzpolitik
16
Accrual
13
Rückstellung
13
Gewinn
7
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Accruals
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Kim, Jung Hoon
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Md. Suhaimi Md. Salleh
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Mohamad Sharofi Ismail
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Schriftenreihe internationale Rechnungslegung
Advances in accounting : a research annual
Advances in quantitative analysis of finance and accounting : a research annual
International journal of economics and financial issues : IJEFI
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
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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
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
International journal of accounting and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of accounting research
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
Research in international business and finance
4
The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
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ECONIS (ZBW)
22
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1
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
2
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
3
The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar
;
Kamal, Yasir
;
Khan, Azhar
;
Hussain, Arif
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
4
,
pp. 141-150
Persistent link: https://www.econbiz.de/10012303317
Saved in:
4
Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange
Hussain, Rai Imtiaz
;
Abidin, Noor Saadah Zainal
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
5
,
pp. 130-139
Persistent link: https://www.econbiz.de/10012305555
Saved in:
5
Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province
Maimunah, Mutiara
;
Kadir, Syamsurijal Abdul
;
Bastian, Indra
- In:
International journal of economics and financial issues …
8
(
2018
)
6
,
pp. 119-123
Persistent link: https://www.econbiz.de/10011996007
Saved in:
6
Evaluating the benefits of new financial system (accrual accounting) establishment in medical and health care sciences, Guilan University
Hosein, Mohammad Reza Pour
;
Hassanzadeh, Morteza
; …
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 286-291
Persistent link: https://www.econbiz.de/10011819889
Saved in:
7
The accounting practices of heritage assets
Nor Laili Hassan
;
Natrah Saad
;
Halimah Nasibah Ahmad
; …
- In:
International journal of economics and financial issues …
6
(
2016
)
6
,
pp. 80-83
Persistent link: https://www.econbiz.de/10011782400
Saved in:
8
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
9
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
10
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
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