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~isPartOf:"Journal of accounting in emerging economies : JAEE"
~isPartOf:"Review of accounting studies"
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Search: subject_exact:"Rückstellung"
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Accrual
35
Rückstellung
35
Accounting policy
20
Bilanzpolitik
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Accruals and deferrals
16
Rechnungsabgrenzung
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Earnings management
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Journal of accounting in emerging economies : JAEE
Review of accounting studies
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
Advances in accounting : a research annual
17
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
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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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Investment management and financial innovations
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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
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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
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Australasian accounting business and finance journal : AABF
7
Journal of banking & finance
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Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
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The journal of corporate accounting & finance
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Accounting horizons : a quarterly publication of the American Accounting Association
6
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
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International journal of managerial and financial accounting
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ECONIS (ZBW)
35
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1
Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias
;
Schütt, Harm H.
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
Saved in:
2
The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
3
,
pp. 485-508
Persistent link: https://www.econbiz.de/10014311704
Saved in:
3
Earnings management by family firms to meet the debt covenants : evidence from India
Avabruth, Suhas M.
;
Padhi, Subha Kant
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
1
,
pp. 93-117
Persistent link: https://www.econbiz.de/10013536237
Saved in:
4
Entropy-balanced accruals
McMullin, Jeff L.
;
Schonberger, Bryce
- In:
Review of accounting studies
25
(
2020
)
1
,
pp. 84-119
Persistent link: https://www.econbiz.de/10012231020
Saved in:
5
Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey
;
Saffar, Walid
;
Zhang, Janus Jian
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
Saved in:
6
Opportunistic financial reporting around municipal bond issues
Beck, Amanda W.
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
Saved in:
7
Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 827-871
Persistent link: https://www.econbiz.de/10011900437
Saved in:
8
Accrual quality, skill, and the cross-section of mutual fund returns
Nallareddy, Suresh
;
Ogneva, Maria
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 503-542
Persistent link: https://www.econbiz.de/10011690148
Saved in:
9
The impact of corporate governance code on earnings management in listed non-financial firms : evidence from Kenya
Outa, Erick Rading
;
Eisenberg, Paul
;
Ozili, Peterson K.
- In:
Journal of accounting in emerging economies : JAEE
7
(
2017
)
4
,
pp. 428-444
Persistent link: https://www.econbiz.de/10011817951
Saved in:
10
Articulation-based accruals
Casey, Ryan
;
Gao, Feng
;
Kirschenheiter, Michael
;
Li, Siyi
; …
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 288-319
Persistent link: https://www.econbiz.de/10011655615
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