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Accrual
26
Rückstellung
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Accounting policy
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Andrade, Douglas
1
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Asian review of accounting
The accounting review : a publication of the American Accounting Association
Betriebs-Berater : BB
48
Review of accounting studies
30
WPg : Kompetenz schafft Vertrauen
28
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
Advances in accounting : a research annual
17
The journal of applied business research
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International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
13
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Der Betrieb
10
Investment management and financial innovations
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Journal of accounting and public policy
9
Managerial auditing journal
9
Pacific-Basin finance journal
9
The international journal of accounting : TIJA
9
Abacus : a journal of accounting, finance and business studies
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
Finance research letters
8
International journal of accounting and information management
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Australasian accounting business and finance journal : AABF
7
Gabler Edition Wissenschaft
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
SpringerLink / Bücher
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
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ECONIS (ZBW)
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1
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
2
Political-economic instability and earnings management in an emerging market : the case of the 2016 Presidential Impeachment in Brazil
Andrade, Douglas
;
Viana, Dante
;
Ponte, Vera Maria Rodrigues
- In:
Asian review of accounting
31
(
2023
)
3
,
pp. 349-366
Persistent link: https://www.econbiz.de/10014315708
Saved in:
3
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:
4
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
5
Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods
Lopez, Dennis M.
;
Schuldt, Michael A.
;
Vega, Jose G.
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 398-431
Persistent link: https://www.econbiz.de/10013455306
Saved in:
6
Financially distressed firms' earnings management behavior : does audit partners' industry expertise matter?
Chang, Yu-Shan
;
Liu, Li-Lin
;
Forgione, Dana A.
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 616-644
Persistent link: https://www.econbiz.de/10013455318
Saved in:
7
Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions
Liu, Alfred Zhu
;
Subramanyam, K. R.
;
Zhang, Jieying
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 267-298
Persistent link: https://www.econbiz.de/10011880602
Saved in:
8
The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions
Commerford, Benjamin P.
;
Hatfield, Richard C.
;
Houston, …
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 145-163
Persistent link: https://www.econbiz.de/10011933691
Saved in:
9
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
10
The effects of firm growth and model specification choices on tests of earnings management in quarterly settings
Collins, Daniel W.
;
Pungaliya, Raunaq S.
;
Vijh, Anand M.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 69-100
Persistent link: https://www.econbiz.de/10011674061
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