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subject:"Bilanzpolitik"
~isPartOf:"Journal of financial reporting & accounting : JFRA"
~isPartOf:"Review of quantitative finance and accounting"
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Search: subject_exact:"Rückstellung"
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Bilanzpolitik
Accrual
30
Rückstellung
30
Accounting policy
20
Accruals and deferrals
18
Rechnungsabgrenzung
18
Discretionary accruals
9
Earnings management
9
Gewinn
8
Profit
8
Accruals
6
Börsenkurs
5
Capital income
5
Corporate Governance
5
Corporate governance
5
Financial audit
5
Kapitaleinkommen
5
Share price
5
Wirtschaftsprüfung
5
Real earnings management
4
Accruals quality
3
Börsengang
3
Dienstleistungsqualität
3
Efficient market hypothesis
3
Effizienzmarkthypothese
3
Estimation
3
Forecast
3
Information value
3
Informationswert
3
Initial public offering
3
Prognose
3
Schätzung
3
Service quality
3
USA
3
United States
3
Accrual anomaly
2
Accrual quality
2
Agency theory
2
Asymmetric information
2
Asymmetrische Information
2
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1
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Article
20
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English
20
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Jaggi, Bikki
2
Agrawal, Khushbu
1
Al-Hamadeen, Radhi
1
Allini, Alessandra
1
Alsharairi, Malek
1
Alves, Sandra
1
Amin, Hala Magdy
1
Arugaslan, Onur
1
Baker, Terry A.
1
Casciello, Raffaela
1
Chan, Konan
1
Charoenwong, Charlie
1
Cheng, C. S. Agnes
1
Chou, De-wai
1
Dao, Mai
1
DeMello, James
1
Dhanda, Mamta
1
Ding, David K.
1
Dixon, Robert
1
El-Feel, Hania Waleed Tawfik
1
Gombola, Michael J.
1
Gunny, Katherine
1
Hossain, Mahmud
1
Hrazdil, Karel
1
Huang, Yuan
1
Hussainey, Khaled
1
Iqbal, Abdullah
1
Jegadeesh, Narasimhan
1
Li, Donglin
1
Lim, Chee Yeow
1
Liu, Feng-ying
1
Lopez, Thomas J.
1
Maheshwari, Yogesh
1
Mangala, Deepa
1
Meucci, Fiorenza
1
Mitra, Santanu
1
Mohamed, Diana Mostafa
1
Nguyen, Nguyet T. M.
1
Pollard, Troy
1
Reitenga, Austin L.
1
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Journal of financial reporting & accounting : JFRA
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
Journal of accounting & economics
10
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
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)
20
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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
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
3
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:
4
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
5
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:
6
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:
7
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:
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
What values more? : agency costs or accrual quality
Saini, Jagjit S.
;
Arugaslan, Onur
;
DeMello, James
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 22-38
Persistent link: https://www.econbiz.de/10011724539
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