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subject:"Accounting policy"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"The journal of applied business research"
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Search: subject_exact:"Provision in accounting"
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Accounting policy
Accrual
40
Rückstellung
40
Bilanzpolitik
21
Accruals and deferrals
19
Rechnungsabgrenzung
19
Gewinn
11
Profit
11
Accruals
8
Earnings Management
6
South Korea
6
Südkorea
6
Capital income
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Kapitaleinkommen
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Cash Flow
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Corporate Governance
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Corporate disclosure
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Wirtschaftsprüfung
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Accounting theory
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Discretionary Accruals
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Earnings announcement
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Gewinnprognose
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Accrual Quality
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Aggregate accruals
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Aggregation
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Audit Quality
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Book-Only Accruals
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Book-Tax Accruals
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English
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Lee, Hyun-Ah
2
Na, Kyunga
2
Baccouche, Samir
1
Chae, Soo-joon
1
Chaney, Paul K.
1
Choi, Won-Wook
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
Core, John E.
1
Ecker, Frank
1
Faccio, Mara
1
Francis, Jennifer
1
Guay, Wayne R.
1
Hadriche, Manel
1
Heater, John C.
1
Hong, Jooyeon
1
Hribar, Paul
1
Kim, Hak Woon
1
Kothari, S. P.
1
Lee, Sooro
1
Leone, Andrew J.
1
Lewellen, Jonathan
1
Li, Bin
1
McInnis, John
1
Melessa, Samuel J.
1
Miloud, Tarek
1
Nallareddy, Suresh
1
Olsson, Per
1
Omri, Abdelwehed
1
Ou, Peiyu
1
Park, Sorah
1
Park, Sun-young
1
Parsley, David C.
1
Resutek, Robert J.
1
Ryu, Haeyoung
1
Schipper, Katherine
1
Small, R. Christopher
1
Venkatachalam, Mohan
1
Verdi, Rodrigo
1
Wasley, Charles E.
1
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Journal of accounting & economics
The journal of applied business research
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
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
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ECONIS (ZBW)
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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
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:
3
Earnings management to sustain consecutive earnings increases
Na, Kyunga
- In:
The journal of applied business research
34
(
2018
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10011889758
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
CEO gender and earnings management
Na, Kyunga
;
Hong, Jooyeon
- In:
The journal of applied business research
33
(
2017
)
2
,
pp. 297-308
Persistent link: https://www.econbiz.de/10011673881
Saved in:
6
Audit quality and accrual quality : do big 4 auditors indeed enhance accrual quality of "powerful" clients?
Park, Sorah
- In:
The journal of applied business research
33
(
2017
)
2
,
pp. 343-349
Persistent link: https://www.econbiz.de/10011673897
Saved in:
7
The usefulness of the tax avoidance proxy : evidence from Korea
Lee, Hyun-Ah
- In:
The journal of applied business research
32
(
2016
)
2
,
pp. 607-620
Persistent link: https://www.econbiz.de/10011500664
Saved in:
8
Does revenue-expense matching relate to going-concern audit opinion conditional on firm’s financial distress?
Kim, Hak Woon
;
Lee, Sooro
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 947-965
Persistent link: https://www.econbiz.de/10011502244
Saved in:
9
The effect of short-tearm debt on accrual based earnings management and real earnings management
Park, Sun-young
- In:
The journal of applied business research
32
(
2016
)
4
,
pp. 1287-1300
Persistent link: https://www.econbiz.de/10011557879
Saved in:
10
Earnings management and initial public offerings : an empirical analysis
Miloud, Tarek
- In:
The journal of applied business research
30
(
2014
)
1
,
pp. 117-134
Persistent link: https://www.econbiz.de/10010252089
Saved in:
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