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language:"eng"
~subject:"Gewinnermittlung"
~subject:"USA"
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Search: subject_exact:"Rückstellung"
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Gewinnermittlung
USA
Rückstellung
1,158
Accrual
1,146
Bilanzpolitik
713
Accounting policy
711
Accruals and deferrals
404
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404
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263
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260
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159
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158
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114
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114
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108
discretionary accruals
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100
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68
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Houqe, Muhammad Nurul
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Van Zijl, Tony
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4
Ronen, Joshua
4
Dunstan, Keitha
3
Karim, A. K. M. Waresul
3
Beuselinck, Christof
2
Call, Andrew C.
2
Camacho-Miñano, María-del-Mar
2
Chen, Shuping
2
Grant, Simon
2
Jeanjean, Thomas
2
Miao, Bin
2
Nwaeze, Emeka T.
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Quiggin, John C.
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Ramanna, Karthik
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Roychowdhury, Sugata
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Tong, Yen H.
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1
Balla, Eliana
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Bao, Ben-Hsien
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Journal of accounting and public policy
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5
Journal of business finance & accounting : JBFA
5
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
3
International review of financial analysis
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The international journal of accounting : TIJA
3
Abacus : a journal of accounting, finance and business studies
2
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Accounting horizons : a quarterly publication of the American Accounting Association
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American journal of business : applying research to practice ; AJB
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Defence and peace economics
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European journal of international management : EJIM
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Finance research letters
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Gender in management : an international journal
1
Global business and finance review
1
Handbook of investment analysis, portfolio management, and financial derivatives ; Volume 2
1
Indian journal of corporate governance
1
International journal of accounting and information management
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International journal of economic policy in emerging economies : IJEPEE
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International journal of economics and accounting : IJEA
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ECONIS (ZBW)
115
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115
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1
Institutional ownership and earnings quality : evidence from China
Ali, Muhammad Jahangir
;
Biswas, Pallab Kumar
;
Chapple, …
- In:
Pacific-Basin finance journal
84
(
2024
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014534582
Saved in:
2
Dividend policy and earnings management : evidence from the US Aerospace and defence industry
Koutoupis, Andreas G.
;
Davidopoulos, Leonidas G.
- In:
Defence and peace economics
34
(
2023
)
8
,
pp. 1130-1142
Persistent link: https://www.econbiz.de/10014390250
Saved in:
3
Earnings quality and the coinsurance effect
Nasev, Julia
;
Emde, Dominik von der
-
2024
Persistent link: https://www.econbiz.de/10015046625
Saved in:
4
Investigation of earnings management based on unique country samples
Valaskova, Katarina
;
Kliestik, Tomas
;
Kovacova, Maria
; …
- In:
European journal of international management : EJIM
23
(
2024
)
2/3
,
pp. 470-494
Persistent link: https://www.econbiz.de/10015060837
Saved in:
5
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
6
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:
7
New evidence on the substitution between accrual earnings management and real earnings management in United States firms
Miller, Stephanie Monteiro
;
Sheikh, Aamer
- In:
Accounting & taxation : AT
15
(
2023
)
2
,
pp. 1-14
Persistent link: https://www.econbiz.de/10014492449
Saved in:
8
Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon
;
Houqe, Muhammad Nurul
;
Van Zijl, Tony
- In:
International journal of managerial finance : IJMF
19
(
2023
)
5
,
pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
Saved in:
9
Why are not men and women more alike? : gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Sari, Ratna Candra
;
Sholihin, Mahfud
;
Zuhrohtun, Zuhrohtun
- In:
Gender in management : an international journal
38
(
2023
)
8
,
pp. 1117-1134
Persistent link: https://www.econbiz.de/10014432993
Saved in:
10
Growth opportunities and earnings management by cross-listed and U.S. firms
Jategaonkar, Shrikant P.
;
Lovata, Linda M.
;
Song, Xiaoxiao
- In:
Journal of economics and finance : JEF
47
(
2023
)
1
,
pp. 157-183
Persistent link: https://www.econbiz.de/10014227698
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