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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"Advances in quantitative analysis of finance and accounting : a research annual"
~isPartOf:"Applied economics"
~isPartOf:"Journal of contemporary accounting & economics"
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Search: subject_exact:"Periodenabgrenzung"
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Accruals and deferrals
14
Rechnungsabgrenzung
14
Accrual
10
Rückstellung
10
Accounting policy
9
Bilanzpolitik
9
Gewinn
3
Profit
3
China
2
Corporate Governance
2
Corporate governance
2
Estimation
2
Führungskräfte
2
Managers
2
Quality management
2
Qualitätsmanagement
2
Real earnings management
2
Schätzung
2
Abgrenzung
1
Abnormal accruals
1
Accounting law
1
Accounting standards
1
Accrual anomaly
1
Accrual estimation error
1
Accrual quality
1
Aktienmarkt
1
Asymmetric information
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Asymmetrische Information
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Balancing accounts
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Betriebliche Liquidität
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Bilanzierungsgrundsätze
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Börsenkurs
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Commercial law
1
Compensation system
1
Corporate disclosure
1
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1
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1
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Alphonse, Pascal
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Callaghan, Sandra Renfro
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Cerqueira, Antonio
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Chang, Che-Chia
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Chui, Chin Man
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Deng, Kebin
1
Gill de Albornoz Noguer, Belén
1
Godigbe, Bright Gershion
1
Hang Thu Nguyen
1
Hilgers, Dennis
1
Hu, Fang
1
Ihl, C.
1
Illueca Muñoz, M.
1
Johnston, Joseph
1
Lampe, H. W.
1
Li, Leye
1
Lim, Steve ChongKol
1
Liu, Chih-Liang
1
Meurer, Holger
1
Monroe, Gary S.
1
Nguyen Hiep Manh
1
Pan, Hunghua
1
Pereira, Claudia
1
Sen, Kaustav
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Soileau, Jared
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Spring, Daniel
1
Tian, Gary Gang
1
Wang, Jenny Jing
1
Yaekura, Takashi
1
Zhong, Ziying
1
Ziebart, David A.
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Schriftenreihe internationale Rechnungslegung
Advances in quantitative analysis of finance and accounting : a research annual
Applied economics
Journal of contemporary accounting & economics
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
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
International journal of economics and financial issues : IJEFI
6
Cogent business & management
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
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)
14
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1
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10
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14
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1
Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin
;
Hu, Fang
;
Tian, Gary Gang
;
Zhong, Ziying
- In:
Journal of contemporary accounting & economics
18
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013210026
Saved in:
2
Financial distress and the accrual anomaly
Hang Thu Nguyen
;
Alphonse, Pascal
;
Nguyen Hiep Manh
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014226605
Saved in:
3
State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye
;
Monroe, Gary S.
;
Wang, Jenny Jing
- In:
Journal of contemporary accounting & economics
17
(
2021
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
Saved in:
4
Enterprise risk management and accruals estimation error
Johnston, Joseph
;
Soileau, Jared
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-15
Persistent link: https://www.econbiz.de/10012421439
Saved in:
5
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia
;
Pan, Hunghua
- In:
Journal of contemporary accounting & economics
16
(
2020
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012298592
Saved in:
6
Directors network centrality and earnings quality
Godigbe, Bright Gershion
;
Chui, Chin Man
;
Liu, Chih-Liang
- In:
Applied economics
50
(
2018
)
50
,
pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
Saved in:
7
Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Cerqueira, Antonio
;
Pereira, Claudia
- In:
Applied economics
49
(
2017
)
16
,
pp. 1606-1626
Persistent link: https://www.econbiz.de/10011813656
Saved in:
8
Does accrual accounting improve municipalities' efficiency? : evidence from Germany
Lampe, H. W.
;
Hilgers, Dennis
;
Ihl, C.
- In:
Applied economics
47
(
2015
)
40/42
,
pp. 4349-4363
Persistent link: https://www.econbiz.de/10011294562
Saved in:
9
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:
10
Abgrenzung des bilanziellen Eigenkapitals : Darstellung und Würdigung unterschiedlicher Konzepte unter besonderer Berücksichtigung der Vorschriften des HGB, der IFRS sowie der US-G...
Meurer, Holger
-
2010
Persistent link: https://www.econbiz.de/10013441270
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