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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Review of quantitative finance and accounting"
~subject:"Gemeindefinanzen"
~subject:"Rückstellung"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Gemeindefinanzen
Rückstellung
Accruals and deferrals
26
Rechnungsabgrenzung
26
Accrual
18
Accounting policy
14
Bilanzpolitik
14
Financial audit
5
Gewinn
5
Profit
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Wirtschaftsprüfung
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Börsenkurs
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Discretionary accruals
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Share price
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USA
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United States
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Accruals quality
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Corporate Governance
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Corporate governance
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Earnings management
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Efficient market hypothesis
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Effizienzmarkthypothese
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Gewinnermittlung
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Profit determination
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Service quality
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Accrual anomaly
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Betriebliche Finanzwirtschaft
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CAPM
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Capital income
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Cash Flow
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Cash flow
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Earnings quality
2
Financial managers
2
Finanzmanager
2
Führungskräfte
2
Internal control
2
Internes Kontrollsystem
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Kapitaleinkommen
2
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19
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Baker, Terry A.
1
Bandyopadhyay, Sati P.
1
Chan, Konan
1
Cheng, C. S. Agnes
1
Dao, Mai
1
Gunny, Katherine
1
Hossain, Mahmud
1
Hrazdil, Karel
1
Huang, Alan Guoming
1
Huang, Yuan
1
Ittonen, Kim
1
Jaggi, Bikki
1
Jegadeesh, Narasimhan
1
Kim, Jung Hoon
1
Kim, Young Jun
1
Lee, Hsien-Li
1
Lee, Hua
1
Li, Donglin
1
Li, Xu
1
Lopez, Thomas J.
1
Martin, Gregory W.
1
Mitra, Santanu
1
Nwaeze, Emeka T.
1
Pollard, Troy
1
Pridgen, Annette
1
Raghunandan, K.
1
Rama, Dasaratha V.
1
Reitenga, Austin L.
1
Robin, Ashok J.
1
Ruch, George W.
1
Scott, Thomas
1
Shi, Linna
1
Simlai, Prodosh
1
Sougiannis, Theodore
1
Sun, Di
1
Sun, Kevin Jialin
1
Tanyi, Paul N.
1
Vähämaa, Emilia
1
Vähämaa, Sami
1
Wilder, W. Mark
1
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Accounting horizons : a quarterly publication of the American Accounting Association
Review of quantitative finance and accounting
Review of accounting studies
15
Journal of accounting & economics
11
Journal of business finance & accounting : JBFA
11
The accounting review : a publication of the American Accounting Association
10
Advances in accounting : a research annual
8
International review of financial analysis
8
The journal of applied business research
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Journal of contemporary accounting & economics
5
Cogent business & management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Abacus : a journal of accounting, finance and business studies
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Applied economics
3
Australasian accounting business and finance journal : AABF
3
China journal of accounting research : CJAR
3
International journal of economic perspectives : IJEP
3
International journal of economics and financial issues : IJEFI
3
International journal of financial research
3
Investment management and financial innovations
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
Managerial auditing journal
3
OECD journal on budgeting
3
Pacific-Basin finance journal
3
Research in international business and finance
3
The British accounting review : the journal of the British Accounting Association
3
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Advances in quantitative analysis of finance and accounting : a research annual
2
Asian review of accounting
2
Australian journal of management
2
Corporate governance : the international journal for effective board performance
2
Corporate ownership & control : international scientific journal
2
Indian journal of corporate governance
2
International Journal of Financial Studies : open access journal
2
International journal of accounting and information management
2
International journal of auditing : IJA
2
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ECONIS (ZBW)
19
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1
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:
2
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:
3
Accrual mispricing, value-at-risk, and expected stock returns
Simlai, Prodosh
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1487-1517
Persistent link: https://www.econbiz.de/10012660722
Saved in:
4
Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.
;
Rama, Dasaratha V.
;
Raghunandan, K.
; …
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
4
,
pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
Saved in:
5
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:
6
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:
7
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon
;
Kim, Young Jun
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011687200
Saved in:
8
The return premiums to accruals quality
Bandyopadhyay, Sati P.
;
Huang, Alan Guoming
;
Sun, Kevin …
- In:
Review of quantitative finance and accounting
48
(
2017
)
1
,
pp. 83-115
Persistent link: https://www.econbiz.de/10011796597
Saved in:
9
Firm growth and the pricing of discretionary accruals
Robin, Ashok J.
;
Wu, Qiang
- In:
Review of quantitative finance and accounting
45
(
2015
)
3
,
pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
Saved in:
10
Earnings quality, internal control weaknesses and industry-specialist audits
Jaggi, Bikki
;
Mitra, Santanu
;
Hossain, Mahmud
- In:
Review of quantitative finance and accounting
45
(
2015
)
1
,
pp. 1-32
Persistent link: https://www.econbiz.de/10011333141
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