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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accruals and deferrals"
~subject:"Bilanzierungsgrundsätze"
~subject:"Welt"
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Accruals and deferrals
Bilanzierungsgrundsätze
Welt
Accounting policy
165
Bilanzpolitik
165
Gewinn
40
Profit
40
earnings management
32
Accrual
27
Rückstellung
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Financial audit
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Dienstleistungsqualität
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Kim, Jung Hoon
2
Alam, Pervaiz
1
Almand, Andrew
1
Ater, Brandon D.
1
Aubert, François
1
Baber, William R.
1
Barua, Abhijit
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George, Emmanuel T. de
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Advances in accounting : a research annual
The accounting review : a publication of the American Accounting Association
Review of accounting studies
27
Review of quantitative finance and accounting
19
Journal of accounting & economics
17
The international journal of accounting : TIJA
13
Journal of business finance & accounting : JBFA
11
Asia-Pacific journal of accounting & economics : APJAE
10
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
9
International review of financial analysis
9
Journal of accounting and public policy
9
Journal of accounting research
9
Abacus : a journal of accounting, finance and business studies
8
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
Journal of international accounting auditing & taxation
8
Journal of international accounting research
8
Research in international business and finance
7
The journal of applied business research
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
Cogent business & management
6
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
6
International journal of accounting and information management
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
Journal of accounting, auditing & finance : JAAF
6
Journal of banking & finance
6
Journal of contemporary accounting & economics
6
Journal of international financial markets, institutions & money
6
Corporate ownership & control : international scientific journal
5
Der Betrieb
5
Finance research letters
5
Journal of financial reporting & accounting : JFRA
5
International journal of economic perspectives : IJEP
4
Journal of accounting in emerging economies : JAEE
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
4
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
4
Review of Pacific Basin financial markets and policies
4
The British accounting review : the journal of the British Accounting Association
4
The journal of corporate finance : contracting, governance and organization
4
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ECONIS (ZBW)
33
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1
Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
Ater, Brandon D.
;
Kilic, Emre
;
Sobngwi, Christian K.
- In:
Advances in accounting : a research annual
66
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015062014
Saved in:
2
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:
3
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
5
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
6
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
Saved in:
7
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
Saved in:
8
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
Saved in:
9
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:
10
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
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