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isPartOf:"The international journal of accounting : TIJA"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
10
Rechnungsabgrenzung
10
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8
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8
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6
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5
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The international journal of accounting : TIJA
Journal of accounting & economics
Review of accounting studies
8
Review of quantitative finance and accounting
7
Advances in accounting : a research annual
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Journal of business finance & accounting : JBFA
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International review of financial analysis
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Journal of contemporary accounting & economics
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The accounting review : a publication of the American Accounting Association
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Abacus : a journal of accounting, finance and business studies
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Journal of financial reporting & accounting : JFRA
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International journal of accounting, auditing and performance evaluation : IJAAPE
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International journal of economic perspectives : IJEP
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Management science : journal of the Institute for Operations Research and the Management Sciences
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Pacific-Basin finance journal
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1
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:
2
Explaining accruals quality over time
Christensen, Theodore E.
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
3
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:
4
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:
5
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:
6
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
7
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
8
Understanding the relation between accruals and volatility : a real options-based investment approach
Arif, Salman
;
Marshall, Nathan
;
Yohn, Teri Lombardi
- In:
Journal of accounting & economics
62
(
2016
)
1
,
pp. 65-86
Persistent link: https://www.econbiz.de/10011558866
Saved in:
9
Using unstructured and qualitative disclosures to explain accruals
Frankel, Richard
;
Jennings, Jared
;
Lee, Joshua
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 209-227
Persistent link: https://www.econbiz.de/10011622188
Saved in:
10
Discussion of using unstructured and qualitative disclosures to explain accruals
Hobert, Gerard
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 228-233
Persistent link: https://www.econbiz.de/10011622189
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