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isPartOf:"The international journal of accounting : TIJA"
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Journal of accounting & economics"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
31
Rechnungsabgrenzung
31
Accrual
15
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15
Accounting policy
14
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14
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The international journal of accounting : TIJA
Accounting horizons : a quarterly publication of the American Accounting Association
Journal of accounting & economics
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
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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
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
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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
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Discussion papers in economics, finance and international competitiveness
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International journal of accounting, auditing and performance evaluation : IJAAPE
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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
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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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International journal of accounting and finance
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Journal of accounting and public policy
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Journal of accounting in emerging economies : JAEE
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Journal of accounting research
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Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
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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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Research in international business and finance
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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
3
Asian review of accounting
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ECONIS (ZBW)
31
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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
Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.
;
Rama, Dasaratha V.
;
Raghunandan, K.
; …
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
4
,
pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
Saved in:
6
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:
7
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon
;
Kim, Young Jun
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011687200
Saved in:
8
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:
9
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:
10
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
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