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language:"eng"
~isPartOf:"Australasian accounting business and finance journal : AABF"
~isPartOf:"Review of quantitative finance and accounting"
~subject:"Rückstellung"
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Rückstellung
Accrual
30
Accounting policy
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Bilanzpolitik
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Accruals and deferrals
17
Rechnungsabgrenzung
17
Discretionary accruals
8
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Australasian accounting business and finance journal : AABF
Review of quantitative finance and accounting
Review of accounting studies
30
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
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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Cogent business & management
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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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Auditing : a journal of practice & theory
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Journal of accounting and public policy
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Managerial auditing journal
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Pacific-Basin finance journal
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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
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
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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
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Journal of accounting in emerging economies : JAEE
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ECONIS (ZBW)
30
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1
The context of earnings management and its ability to predict future stock returns
Nguyen, Nguyet T. M.
;
Iqbal, Abdullah
;
Shiwakoti, Radha K.
- In:
Review of quantitative finance and accounting
59
(
2022
)
1
,
pp. 123-169
Persistent link: https://www.econbiz.de/10013459262
Saved in:
2
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:
3
The role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine
;
Pollard, Troy
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
Saved in:
4
The informational role of audit partner industry specialization
Liao, Yi-Hsing
;
Lee, Hua
;
Chen, Chao-Jung
- In:
Review of quantitative finance and accounting
60
(
2023
)
1
,
pp. 69-109
Persistent link: https://www.econbiz.de/10013548967
Saved in:
5
Firm life cycle stages and earnings management
Jaggi, Bikki
;
Allini, Alessandra
;
Casciello, Raffaela
; …
- In:
Review of quantitative finance and accounting
59
(
2022
)
3
,
pp. 1019-1049
Persistent link: https://www.econbiz.de/10013459345
Saved in:
6
Geographic location of audit committee chairs and accruals quality : evidence from China
Cheng, C. S. Agnes
;
Huang, Yuan
;
Sun, Di
;
Yu, Yumiao
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1215-1246
Persistent link: https://www.econbiz.de/10012660682
Saved in:
7
Accrual mispricing, value-at-risk, and expected stock returns
Simlai, Prodosh
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1487-1517
Persistent link: https://www.econbiz.de/10012660722
Saved in:
8
The impact of cash flow management versus accruals management on credit rating performance and usage
Zhang, Eliza Xia
- In:
Review of quantitative finance and accounting
54
(
2020
)
4
,
pp. 1163-1193
Persistent link: https://www.econbiz.de/10012233122
Saved in:
9
The effect of local political corruption on earnings quality
Xu, Hongkang
;
Dao, Mai
;
Wu, Jia
- In:
Review of quantitative finance and accounting
53
(
2019
)
2
,
pp. 551-574
Persistent link: https://www.econbiz.de/10012225947
Saved in:
10
The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.
;
Lopez, Thomas J.
;
Reitenga, Austin L.
; …
- In:
Review of quantitative finance and accounting
52
(
2019
)
1
,
pp. 325-345
Persistent link: https://www.econbiz.de/10012171535
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