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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Bilanz-, Prüfungs- und Steuerwesen"
~isPartOf:"Journal of public budgeting, accounting & financial management"
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Search: subject_exact:"Rechnungsabgrenzung"
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Accruals and deferrals
21
Rechnungsabgrenzung
21
Accounting policy
11
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11
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9
Rückstellung
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Advances in accounting : a research annual
Bilanz-, Prüfungs- und Steuerwesen
Journal of public budgeting, accounting & financial management
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
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The accounting review : a publication of the American Accounting Association
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Abacus : a journal of accounting, finance and business studies
9
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
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
6
Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
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The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
Australian accounting review
3
China journal of accounting research : CJAR
3
Fisher College of Business working paper series
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ECONIS (ZBW)
21
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1
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10
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21
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1
Negative effects of the adoption of accrual accounting in the public sector : a systematic literature review and future prospects
Bonollo, Elisa
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 1-27
Persistent link: https://www.econbiz.de/10014487261
Saved in:
2
Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service
Columbano, Claudio
;
Biondi, Lucia
;
Bracci, Enrico
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 240-261
Persistent link: https://www.econbiz.de/10014487286
Saved in:
3
The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia
Pajković, Ivana
;
Redmayne, Nives Botica
;
Vašiček, Vesna
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 180-198
Persistent link: https://www.econbiz.de/10014487281
Saved in:
4
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:
5
Public sector financial management in New Zealand central government : the role of public sector accountants
Gill, John
;
Sharma, Umesh
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 65-72
Persistent link: https://www.econbiz.de/10013553441
Saved in:
6
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis
;
Markogiannopoulou, Antonia
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 115-140
Persistent link: https://www.econbiz.de/10013553448
Saved in:
7
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:
8
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:
9
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:
10
Reforms in public sector accounting and budgeting in Indonesia (2003-2015) : confusions in implementation
Tri Jatmiko Wahyu Prabowo
- In:
Journal of public budgeting, accounting & financial …
30
(
2018
)
1
,
pp. 2-21
Persistent link: https://www.econbiz.de/10011861455
Saved in:
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