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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:"Welt"
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Accruals and deferrals
Welt
Accounting policy
161
Bilanzpolitik
161
Gewinn
38
Profit
38
earnings management
31
Accrual
27
Rückstellung
27
Financial audit
25
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Accounting standards
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Berichtswesen
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Dienstleistungsqualität
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Kim, Jung Hoon
2
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1
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1
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1
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Chen, Anthony
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Hughes, K. E.
1
Johnston, Joseph A.
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Kang, Sok-hyon
1
Karim, Mohammad A.
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Lev, Baruch
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Advances in accounting : a research annual
The accounting review : a publication of the American Accounting Association
Review of quantitative finance and accounting
15
Review of accounting studies
12
Journal of accounting & economics
10
Journal of business finance & accounting : JBFA
10
The international journal of accounting : TIJA
9
Journal of international accounting research
8
International review of financial analysis
7
Journal of accounting research
7
Journal of international accounting auditing & taxation
7
Abacus : a journal of accounting, finance and business studies
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Asia-Pacific journal of accounting & economics : APJAE
6
Journal of accounting and public policy
6
Journal of banking & finance
6
Journal of international financial markets, institutions & money
6
The journal of applied business research
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Finance research letters
5
International journal of accounting, auditing and performance evaluation : IJAAPE
5
Journal of contemporary accounting & economics
5
Research in international business and finance
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
Cogent business & management
4
Corporate ownership & control : international scientific journal
4
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
4
International journal of accounting and information management
4
Journal of accounting in emerging economies : JAEE
4
Journal of financial reporting & accounting : JFRA
4
Managerial auditing journal
4
The British accounting review : the journal of the British Accounting Association
4
Advances in public interest accounting
3
Afro-Asian Journal of Finance and Accounting : AAJFA
3
Australasian accounting business and finance journal : AABF
3
Creative accounting, fraud and international accounting scandals
3
International journal of economic perspectives : IJEP
3
International journal of financial research
3
International journal of managerial and financial accounting
3
International journal of managerial and financial accounting : IJMFA
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ECONIS (ZBW)
22
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu
;
Schneible, Richard Arthur <Jr.>
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
Saved in:
8
Culture's consequence : the relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
Ugrin, Joseph C.
;
Mason, Terry W.
;
Emley, Anna
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 140-151
Persistent link: https://www.econbiz.de/10011846679
Saved in:
9
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
10
Internal control weaknesses and evidence of real activities manipulation
Lenard, Mary Jane
;
Petruska, Karin A.
;
Alam, Pervaiz
; …
- In:
Advances in accounting : a research annual
33
(
2016
),
pp. 47-58
Persistent link: https://www.econbiz.de/10011531209
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