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subject:"Accounting policy"
~isPartOf:"International journal of accounting and finance"
~isPartOf:"Journal of accounting & economics"
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Search: subject_exact:"Provision in accounting"
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Accounting policy
Accrual
28
Rückstellung
28
Bilanzpolitik
14
Accruals and deferrals
12
Rechnungsabgrenzung
12
Gewinn
8
Profit
8
Accruals
7
Capital income
4
Kapitaleinkommen
4
Accounting theory
3
Bilanztheorie
3
Cash Flow
3
Cash flow
3
Corporate Governance
3
Corporate governance
3
Forecasting model
3
Prognoseverfahren
3
Aggregate accruals
2
Aggregation
2
Asymmetric information
2
Asymmetrische Information
2
Bank
2
Bank lending
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Börsenkurs
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Corporate disclosure
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Disclosure
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Earnings
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Financial statement
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India
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Indien
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Jahresabschluss
2
Kreditgeschäft
2
Market value
2
Marktwert
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Mustererkennung
2
Pattern recognition
2
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2
Regression analysis
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Article
14
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English
14
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Banerjee, Somnath
1
Butt, Umar
1
Chamberlain, Trevor W.
1
Chaney, Paul K.
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
Core, John E.
1
Dayanandan, Ajit
1
Dhar, Satyajit
1
Dutta, Anirban
1
Ecker, Frank
1
Faccio, Mara
1
Francis, Jennifer
1
Guay, Wayne R.
1
Heater, John C.
1
Hribar, Paul
1
Kolsi, Mohamed Chakib
1
Kothari, S. P.
1
Leone, Andrew J.
1
Lewellen, Jonathan
1
Matoussi, Hamadi
1
McInnis, John
1
Melessa, Samuel J.
1
Nallareddy, Suresh
1
Olsson, Per
1
Parsley, David C.
1
Resutek, Robert J.
1
Sarkar, Sudipto
1
Schipper, Katherine
1
Small, R. Christopher
1
Sra, Jaspreet
1
Venkatachalam, Mohan
1
Verdi, Rodrigo
1
Wasley, Charles E.
1
Wilde, Jaron H.
1
Xu, Weihong
1
Zarowin, Paul
1
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International journal of accounting and finance
Journal of accounting & economics
Journal of business finance & accounting : JBFA
15
Review of accounting studies
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
11
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
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Finance research letters
7
International journal of accounting and information management
7
Investment management and financial innovations
7
The journal of corporate accounting & finance
7
Abacus : a journal of accounting, finance and business studies
6
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
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
5
Journal of accounting in emerging economies : JAEE
5
Pacific-Basin finance journal
5
Applied economics
4
Australian journal of management
4
Cogent economics & finance
4
International Journal of Financial Studies : open access journal
4
International journal of critical accounting : IJCA
4
International journal of financial research
4
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ECONIS (ZBW)
14
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1
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
2
The role of independent directors, bank loan and institutional holding on discretionary accruals : some Indian evidences
Dhar, Satyajit
;
Banerjee, Somnath
;
Dutta, Anirban
- In:
International journal of accounting and finance
10
(
2020
)
2/3
,
pp. 111-129
Persistent link: https://www.econbiz.de/10012513908
Saved in:
3
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
4
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
5
Accruals and real earnings management : testing the debt covernant hypothesis
Butt, Umar
;
Chamberlain, Trevor W.
;
Sarkar, Sudipto
- In:
International journal of accounting and finance
6
(
2016
)
3
,
pp. 167-196
Persistent link: https://www.econbiz.de/10011722967
Saved in:
6
Determinants of earnings management in India : 2002-2011
Dayanandan, Ajit
;
Sra, Jaspreet
- In:
International journal of accounting and finance
6
(
2016
)
3
,
pp. 235-254
Persistent link: https://www.econbiz.de/10011723006
Saved in:
7
Estimation sample selection for discretionary accruals models
Ecker, Frank
;
Francis, Jennifer
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
Saved in:
8
The quality of accounting information in politically connected firms
Chaney, Paul K.
;
Faccio, Mara
;
Parsley, David C.
- In:
Journal of accounting & economics
51
(
2011
)
1/2
,
pp. 58-76
Persistent link: https://www.econbiz.de/10008909968
Saved in:
9
The effect of cash flow forecasts on accrual quality and benchmark beating
McInnis, John
;
Collins, Daniel W.
- In:
Journal of accounting & economics
51
(
2011
)
3
,
pp. 219-239
Persistent link: https://www.econbiz.de/10009008159
Saved in:
10
Securitisation transactions, real manipulation and stock market valuation
Kolsi, Mohamed Chakib
;
Matoussi, Hamadi
- In:
International journal of accounting and finance
3
(
2011/12
)
2
,
pp. 147-164
Persistent link: https://www.econbiz.de/10009411391
Saved in:
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