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language:"eng"
~isPartOf:"Review of accounting studies"
~subject:"Accounting policy"
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Search: subject_exact:"Accrual"
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Accounting policy
Accrual
30
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Accruals and deferrals
15
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15
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15
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8
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Review of accounting studies
Journal of business finance & accounting : JBFA
15
Review of quantitative finance and accounting
14
The accounting review : a publication of the American Accounting Association
14
Advances in accounting : a research annual
13
Cogent business & management
11
The journal of applied business research
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10
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International review of financial analysis
9
Journal of accounting research
9
Auditing : a journal of practice & theory
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Finance research letters
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International journal of accounting and information management
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Investment management and financial innovations
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The journal of corporate accounting & finance
7
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Australasian accounting business and finance journal : AABF
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Corporate ownership & control : international scientific journal
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International review of economics & finance : IREF
6
Journal of accounting, auditing & finance
6
Journal of contemporary accounting & economics
6
Journal of financial reporting & accounting : JFRA
6
Managerial auditing journal
6
The international journal of accounting : TIJA
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Asian review of accounting
5
Global business review
5
International journal of managerial and financial accounting
5
Journal of accounting and public policy
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Journal of accounting in emerging economies : JAEE
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Pacific-Basin finance journal
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Applied economics
4
Australian journal of management
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Cogent economics & finance
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International Journal of Financial Studies : open access journal
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International journal of accounting and finance
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ECONIS (ZBW)
15
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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
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:
3
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:
4
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:
5
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
Saved in:
6
Accruals and price crashes
Zhu, Wei
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
Saved in:
7
Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions
Chen, Shuping
;
Thomas, Jake
;
Zhang, X. Frank
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1081-1115
Persistent link: https://www.econbiz.de/10011613049
Saved in:
8
Conditional conservatism and disaggregated bad news indicators in accrual models
Byzalov, Dmitri
;
Basu, Sudipta
- In:
Review of accounting studies
21
(
2016
)
3
,
pp. 859-897
Persistent link: https://www.econbiz.de/10011538505
Saved in:
9
Measuring income tax accrual quality
Choudhary, Preeti
;
Koester, Allison
;
Shevlin, Terry
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 89-139
Persistent link: https://www.econbiz.de/10011448209
Saved in:
10
The effect of CEO inside debt holdings on financial reporting quality
He, Guanming
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 501-536
Persistent link: https://www.econbiz.de/10010503363
Saved in:
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