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subject:"Bilanzpolitik"
~isPartOf:"Advances in accounting : a research annual"
~subject:"Accruals and deferrals"
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Bilanzpolitik
Accruals and deferrals
Accrual
17
Rückstellung
17
Accounting policy
13
Rechnungsabgrenzung
8
Earnings management
6
Gewinn
6
Profit
6
Discretionary accruals
4
Forecast
4
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4
Accrual anomaly
3
Accruals
3
Capital income
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Cash Flow
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Financial analysis
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Finanzanalyse
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Forecasting model
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Kapitaleinkommen
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2
Börsengang
2
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2
Earnings announcement
2
Financial audit
2
Geld-Brief-Spanne
2
Gewinnermittlung
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2
Initial public offering
2
Profit determination
2
Real earnings management
2
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2
Wirtschaftsprüfung
2
Accounting
1
Accrual mispricing
1
Accruals management
1
Adverse Selektion
1
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13
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English
13
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Kim, Jung Hoon
2
Almand, Andrew
1
Barua, Abhijit
1
Brown, Kareen
1
Cantrell, Brett
1
Chen, Anthony
1
Chen, Changling
1
Comprix, Joseph
1
Dickinson, Victoria
1
Frost, Carol Ann
1
Gong, James Jianxin
1
Guo, Jun
1
Guragai, Binod
1
Huang, Huichi
1
Kennedy, Duane
1
Laksmana, Indrarini
1
Lin, Steve
1
Liu, Alfred Zhu
1
Lopez, Dennis M.
1
Rapley, Eric T.
1
Schneible, Richard Arthur <Jr.>
1
Shi, Linna
1
Vega, Jose
1
Wan, Huishan
1
Yang, Ya-wen
1
Yi, Sheng
1
Ze-To, Samuel Yau Man
1
Zhang, Huai
1
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Advances in accounting : a research annual
Review of accounting studies
19
Review of quantitative finance and accounting
19
The accounting review : a publication of the American Accounting Association
19
Journal of accounting & economics
16
Journal of business finance & accounting : JBFA
16
The journal of applied business research
14
International review of financial analysis
13
Cogent business & management
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
Finance research letters
9
Journal of accounting research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Auditing : a journal of practice & theory
8
International journal of accounting and information management
8
Investment management and financial innovations
8
Pacific-Basin finance journal
8
Abacus : a journal of accounting, finance and business studies
7
Journal of accounting and public policy
7
Journal of contemporary accounting & economics
7
Managerial auditing journal
7
The journal of corporate accounting & finance
7
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
Global business review
6
International review of economics & finance : IREF
6
Journal of accounting in emerging economies : JAEE
6
Journal of accounting, auditing & finance
6
Journal of financial reporting & accounting : JFRA
6
Managerial finance
6
The international journal of accounting : TIJA
6
Accounting horizons : a quarterly publication of the American Accounting Association
5
Applied economics
5
Asian review of accounting
5
International journal of accounting and finance
5
International journal of economics and finance
5
International journal of managerial and financial accounting
5
Journal of banking & finance
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1
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
2
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
3
Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.
;
Vega, Jose
- In:
Advances in accounting : a research annual
45
(
2019
)
100412
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
Saved in:
4
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
5
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
6
Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq
Frost, Carol Ann
;
Guragai, Binod
;
Rapley, Eric T.
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 46-62
Persistent link: https://www.econbiz.de/10011811258
Saved in:
7
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu
;
Schneible, Richard Arthur <Jr.>
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
Saved in:
8
Target ownership plans and earnings management
Brown, Kareen
;
Chen, Changling
;
Kennedy, Duane
- In:
Advances in accounting : a research annual
36
(
2017
),
pp. 87-101
Persistent link: https://www.econbiz.de/10011713509
Saved in:
9
Does auditor size matter? : evidence from small audit firms
Comprix, Joseph
;
Huang, Huichi
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 11-20
Persistent link: https://www.econbiz.de/10011344328
Saved in:
10
Analyst cash flow forecasts and pricing of accruals
Shi, Linna
;
Zhang, Huai
;
Guo, Jun
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 95-105
Persistent link: https://www.econbiz.de/10010378724
Saved in:
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