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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Corporate ownership & control : international scientific journal"
~isPartOf:"Journal of banking & finance"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
15
Rechnungsabgrenzung
15
Accrual
9
Rückstellung
9
Accounting policy
7
Bilanzpolitik
7
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Barton, Allan D.
2
García-Teruel, Pedro J.
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2
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1
Bao, Ben-Hsien
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Ma, Le
1
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1
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1
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1
Niu, Yanjun
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O'Hanlon, John
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1
Peasnell, Ken V.
1
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Abacus : a journal of accounting, finance and business studies
Corporate ownership & control : international scientific journal
Journal of banking & finance
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
The accounting review : a publication of the American Accounting Association
11
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
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International journal of economics and financial issues : IJEFI
6
Cogent business & management
5
Journal of contemporary accounting & economics
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Journal of international accounting auditing & taxation
5
OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
4
Australasian accounting business and finance journal : AABF
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Journal of accounting and public policy
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Journal of accounting in emerging economies : JAEE
4
Journal of financial reporting & accounting : JFRA
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Management science : journal of the Institute for Operations Research and the Management Sciences
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Managerial auditing journal
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The British accounting review : the journal of the British Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
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Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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Australian accounting review
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China journal of accounting research : CJAR
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Fisher College of Business working paper series
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ECONIS (ZBW)
15
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1
How do experienced analysts improve price efficiency?
Akyol, Ali C.
;
Qian, Yiming
;
Yu, Fang
- In:
Journal of banking & finance
149
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014462470
Saved in:
2
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
3
Research design issues in studies using discretionary accruals
McNichols, Maureen
;
Stubben, Stephen R.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
Saved in:
4
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
Saved in:
5
Financial crisis and accrual and real earnings management in Europe
Papadaki, Afroditi
;
Tzovas, Christos
- In:
Corporate ownership & control : international …
14
(
2016/2017
)
3
,
pp. 8-19
Persistent link: https://www.econbiz.de/10011792301
Saved in:
6
The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of banking & finance
38
(
2014
),
pp. 186-193
Persistent link: https://www.econbiz.de/10010340781
Saved in:
7
Real and accrual earnings management around IPOs : US evidence
Bao, Ben-Hsien
;
Chung, Richard
;
Niu, Yanjun
;
Wei, Steven
- In:
Corporate ownership & control : international …
10
(
2012/13
)
3
,
pp. 76-94
Persistent link: https://www.econbiz.de/10009772416
Saved in:
8
Accruals quality and analyst coverage
Lobo, Gerald J.
;
Song, Minsup
;
Stanford, Mary
- In:
Journal of banking & finance
36
(
2012
)
2
,
pp. 497-508
Persistent link: https://www.econbiz.de/10009511301
Saved in:
9
Financial distress and the earnings-sensitivity-difference measure of conservatism
Hsu, Audrey Wen-hsin
;
O'Hanlon, John
;
Peasnell, Ken V.
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
3
,
pp. 284-314
Persistent link: https://www.econbiz.de/10009348994
Saved in:
10
Whole of government accounting in New Zealand : a review of WGA financial reports from 1993 to 2010
Newberry, Susan
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
4
,
pp. 501-524
Persistent link: https://www.econbiz.de/10009408855
Saved in:
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