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language:"eng"
~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Australasian accounting business and finance journal : AABF"
~subject:"Rückstellung"
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Rückstellung
Accrual
24
Accounting policy
19
Bilanzpolitik
19
Accruals and deferrals
11
Rechnungsabgrenzung
11
Earnings management
9
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8
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Alves, Sandra
2
Francis, Rick N.
2
Kim, Jung Hoon
2
Almand, Andrew
1
Ayoush, Maha D.
1
Barua, Abhijit
1
Bhuiyan, Md. Borhan Uddin
1
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1
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1
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1
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1
Guragai, Binod
1
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1
Kennedy, Duane
1
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1
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1
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1
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1
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1
Mirshekary, Soheila
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1
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1
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1
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Advances in accounting : a research annual
Australasian accounting business and finance journal : AABF
Review of accounting studies
30
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Investment management and financial innovations
9
Journal of accounting and public policy
9
Managerial auditing journal
9
Pacific-Basin finance journal
9
The international journal of accounting : TIJA
9
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
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
Global business review
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
Applied economics
5
Asian review of accounting
5
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)
24
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1
The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.
;
Yahya, Sofri
;
Yassin, Mohammed M.
; …
- In:
Australasian accounting business and finance journal : AABF
15
(
2021
)
4
,
pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
Saved in:
2
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:
3
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:
4
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:
5
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:
6
Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.
;
Vega, Jose
- In:
Advances in accounting : a research annual
45
(
2019
)
100412
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
Saved in:
7
The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra
- In:
Australasian accounting business and finance journal : AABF
8
(
2014
)
3
,
pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
Saved in:
8
A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra
;
Patel, Arvind
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
Saved in:
9
Corporate governance compliance and discretionary accruals : New Zealand evidence
Bhuiyan, Md. Borhan Uddin
;
Roudaki, Jamal
;
Clark, Murray
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
2
,
pp. 87-110
Persistent link: https://www.econbiz.de/10010246931
Saved in:
10
Ownership structure and earnings management : evidence from Portugal
Alves, Sandra
- In:
Australasian accounting business and finance journal : AABF
6
(
2012
)
1
,
pp. 57-74
Persistent link: https://www.econbiz.de/10010244296
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