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language:"eng"
~accessRights:"restricted"
~subject:"Börsenkurs"
~subject:"Rechnungsabgrenzung"
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Search: subject_exact:"Accrual"
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Börsenkurs
Rechnungsabgrenzung
Rückstellung
368
Accrual
367
Accounting policy
283
Bilanzpolitik
283
Accruals and deferrals
151
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110
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108
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74
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61
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Kim, Jung Hoon
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International review of financial analysis
7
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7
Advances in accounting : a research annual
6
Journal of business finance & accounting : JBFA
6
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The accounting review : a publication of the American Accounting Association
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Academia : revista Latinoamericana de administración
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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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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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ECONIS (ZBW)
179
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1
Earnings management around reverse stock splits
Jategaonkar, Shrikant P.
;
Shi, Yuan
;
Song, Xiaoxiao
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 192-202
Persistent link: https://www.econbiz.de/10014472291
Saved in:
2
Accrual and real earnings management by rumored takeover targets
Davis, Frederick
;
Khadivar, Hamed
- In:
International review of financial analysis
92
(
2024
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014492417
Saved in:
3
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
4
The number of estimates in footnotes and accruals
Chen, Huafeng Jason
;
Chen, Jason Victor
;
Li, Feng
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
Saved in:
5
Accrual quality, investor reaction to earnings, and the confirmatory role of sales news
D'Augusta, Carlo
- In:
Financial reporting : journal of financial communication
(
2023
)
2
,
pp. 97-121
Persistent link: https://www.econbiz.de/10014475736
Saved in:
6
How do experienced analysts improve price efficiency?
Akyol, Ali C.
;
Qian, Yiming
;
Yu, Fang
- In:
Journal of banking & finance
149
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014462470
Saved in:
7
Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta
;
Chatterjee, Chanchal
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
5
,
pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Saved in:
8
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra
;
Roy, Chinmoy
- In:
Indian journal of corporate governance
16
(
2023
)
1
,
pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
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9
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
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10
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
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