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language:"eng"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"Journal of business finance & accounting : JBFA"
~subject:"Rückstellung"
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Rückstellung
Accrual
33
Accounting policy
22
Bilanzpolitik
22
Accruals and deferrals
14
Rechnungsabgrenzung
14
Gewinn
8
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
Journal of business finance & accounting : JBFA
Review of accounting studies
30
Journal of accounting & economics
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
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International review of financial analysis
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Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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The international journal of accounting : TIJA
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Abacus : a journal of accounting, finance and business studies
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
Finance research letters
8
International journal of accounting and information management
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Australasian accounting business and finance journal : AABF
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
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Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
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Accounting horizons : a quarterly publication of the American Accounting Association
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Corporate ownership & control : international scientific journal
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Global business review
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Management science : journal of the Institute for Operations Research and the Management Sciences
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Applied economics
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Asian review of accounting
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International journal of accounting and finance
5
International journal of economics and finance
5
International journal of managerial and financial accounting
5
Journal of accounting in emerging economies : JAEE
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ECONIS (ZBW)
33
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1
The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck
;
Spadetti, Cédric
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
1/2
,
pp. 308-334
Persistent link: https://www.econbiz.de/10014304053
Saved in:
2
Lead independent directors and accruals quality
Bryan, David B.
;
Mason, Terry W.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 660-679
Persistent link: https://www.econbiz.de/10014304093
Saved in:
3
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
4
Managerial discretion in accruals and informational efficiency
Perotti, Pietro
;
Windisch, David
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
Saved in:
5
Regulatory incentives and financial reporting quality in public healthcare organisations
Greenwood, Margaret J.
;
Baylis, Richard M.
;
Tao, Lei
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
7
,
pp. 831-855
Persistent link: https://www.econbiz.de/10011852523
Saved in:
6
Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management
Ipino, Elisabetta
;
Parbonetti, Antonio
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
1
,
pp. 91-121
Persistent link: https://www.econbiz.de/10011670452
Saved in:
7
The effect of financial leverage on real and accrual-based earnings management
Anagnostopoulou, Seraina C.
;
Tsekrekos, Andrianos E.
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
2
,
pp. 191-236
Persistent link: https://www.econbiz.de/10011672712
Saved in:
8
The role of corporate governance in shaping accruals manipulation prior to acquisitions
Lehmann, Nico
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
4
,
pp. 327-364
Persistent link: https://www.econbiz.de/10011564347
Saved in:
9
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
10
Problem directors on the audit commitee and financial reporting quality
Habib, Ahsan
;
Bhuiyan, Md. Borhan Uddin
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
2
,
pp. 121-144
Persistent link: https://www.econbiz.de/10011558673
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