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subject:"Accounting policy"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Review of quantitative finance and accounting"
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Search: subject_exact:"Provision in accounting"
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Accounting policy
Accrual
46
Rückstellung
46
Accruals and deferrals
25
Rechnungsabgrenzung
25
Bilanzpolitik
24
Gewinn
14
Profit
14
Accruals
12
Capital income
9
Kapitaleinkommen
9
Börsenkurs
7
Share price
7
Discretionary accruals
6
Earnings management
5
Forecasting model
5
Prognoseverfahren
5
Accruals quality
4
Asymmetric information
4
Asymmetrische Information
4
Cash Flow
4
Cash flow
4
Financial audit
4
Forecast
4
Prognose
4
Theorie
4
Theory
4
Wirtschaftsprüfung
4
Accounting theory
3
Bilanztheorie
3
CAPM
3
Corporate Governance
3
Corporate disclosure
3
Corporate governance
3
Dienstleistungsqualität
3
Earnings
3
Earnings announcement
3
Earnings quality
3
Efficient market hypothesis
3
Effizienzmarkthypothese
3
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1
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Article
24
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24
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English
24
Author
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Jaggi, Bikki
2
Allini, Alessandra
1
Baker, Terry A.
1
Casciello, Raffaela
1
Chan, Konan
1
Chaney, Paul K.
1
Charoenwong, Charlie
1
Cheng, C. S. Agnes
1
Chou, De-wai
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
Core, John E.
1
Dao, Mai
1
Ding, David K.
1
Ecker, Frank
1
Faccio, Mara
1
Francis, Jennifer
1
Gombola, Michael J.
1
Guay, Wayne R.
1
Gunny, Katherine
1
Heater, John C.
1
Hossain, Mahmud
1
Hrazdil, Karel
1
Hribar, Paul
1
Huang, Yuan
1
Iqbal, Abdullah
1
Jegadeesh, Narasimhan
1
Kothari, S. P.
1
Leone, Andrew J.
1
Lewellen, Jonathan
1
Li, Donglin
1
Lim, Chee Yeow
1
Liu, Feng-ying
1
Lopez, Thomas J.
1
McInnis, John
1
Melessa, Samuel J.
1
Meucci, Fiorenza
1
Mitra, Santanu
1
Nallareddy, Suresh
1
Nguyen, Nguyet T. M.
1
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Journal of accounting & economics
Review of quantitative finance and accounting
Journal of business finance & accounting : JBFA
15
Review of accounting studies
15
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 accounting and finance
4
International journal of critical accounting : IJCA
4
International journal of financial research
4
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ECONIS (ZBW)
24
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1
The context of earnings management and its ability to predict future stock returns
Nguyen, Nguyet T. M.
;
Iqbal, Abdullah
;
Shiwakoti, Radha K.
- In:
Review of quantitative finance and accounting
59
(
2022
)
1
,
pp. 123-169
Persistent link: https://www.econbiz.de/10013459262
Saved in:
2
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:
3
Firm life cycle stages and earnings management
Jaggi, Bikki
;
Allini, Alessandra
;
Casciello, Raffaela
; …
- In:
Review of quantitative finance and accounting
59
(
2022
)
3
,
pp. 1019-1049
Persistent link: https://www.econbiz.de/10013459345
Saved in:
4
Geographic location of audit committee chairs and accruals quality : evidence from China
Cheng, C. S. Agnes
;
Huang, Yuan
;
Sun, Di
;
Yu, Yumiao
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1215-1246
Persistent link: https://www.econbiz.de/10012660682
Saved in:
5
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:
6
The impact of cash flow management versus accruals management on credit rating performance and usage
Zhang, Eliza Xia
- In:
Review of quantitative finance and accounting
54
(
2020
)
4
,
pp. 1163-1193
Persistent link: https://www.econbiz.de/10012233122
Saved in:
7
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:
8
The effect of local political corruption on earnings quality
Xu, Hongkang
;
Dao, Mai
;
Wu, Jia
- In:
Review of quantitative finance and accounting
53
(
2019
)
2
,
pp. 551-574
Persistent link: https://www.econbiz.de/10012225947
Saved in:
9
The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.
;
Lopez, Thomas J.
;
Reitenga, Austin L.
; …
- In:
Review of quantitative finance and accounting
52
(
2019
)
1
,
pp. 325-345
Persistent link: https://www.econbiz.de/10012171535
Saved in:
10
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
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