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isPartOf:"The international journal of accounting : TIJA"
~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Journal of accounting & economics"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
36
Rechnungsabgrenzung
36
Accounting policy
24
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19
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The international journal of accounting : TIJA
Advances in accounting : a research annual
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
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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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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European accounting review
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International review of financial analysis
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Journal of public budgeting, accounting & financial management
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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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
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Journal of contemporary accounting & economics
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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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Australasian accounting business and finance journal : AABF
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International journal of accounting 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
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Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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ECONIS (ZBW)
36
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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
Saved in:
10
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
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