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language:"eng"
~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"The international journal of accounting : TIJA"
~subject:"Rückstellung"
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Rückstellung
Accrual
32
Accounting policy
21
Bilanzpolitik
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11
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11
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9
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Journal of business finance & accounting : JBFA
The international journal of accounting : TIJA
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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International journal of accounting, auditing and performance evaluation : IJAAPE
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Journal of accounting and public policy
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Pacific-Basin finance journal
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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
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Finance research letters
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International journal of accounting and information management
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International review of economics & finance : IREF
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Journal of accounting, auditing & finance
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Australasian accounting business and finance journal : AABF
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Journal of banking & finance
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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
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International journal of economics and finance
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International journal of managerial and financial accounting
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Journal of accounting in emerging economies : JAEE
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ECONIS (ZBW)
32
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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
Target firm earnings management, acquisition premium, and shareholder gains
Farooqi, Javeria
;
Jory, Surendranath R.
;
Ngo, Thanh
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050009-1-2050009-48
Persistent link: https://www.econbiz.de/10012301399
Saved in:
5
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:
6
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:
7
Auditor industry specialization and discretionary accruals : the role of client strategy
Yuan, Rongli
;
Cheng, Yingli
;
Ye, Kangtao
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 217-239
Persistent link: https://www.econbiz.de/10011513003
Saved in:
8
Corporate social responsibility and earnings quality : international evidence
Bozzolan, Sverio
;
Fabrizi, Michele
;
Mallin, Chris A.
; …
- In:
The international journal of accounting : TIJA
50
(
2015
)
4
,
pp. 361-396
Persistent link: https://www.econbiz.de/10011419331
Saved in:
9
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
10
Accrual-based and real earnings management and political connections
Braam, G. J. M.
;
Nandy, Monomita
;
Weitzel, Utz
;
Lodh, Suman
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 111-141
Persistent link: https://www.econbiz.de/10011332859
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