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~isPartOf:"Australasian accounting business and finance journal : AABF"
~isPartOf:"Contemporary accounting research : a journal of the Canadian Academic Accounting Association"
~isPartOf:"Financial accountability & management : in governments, public services and charities"
~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag"
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Search: subject_exact:"Rechnungsabgrenzungsposten"
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Accruals and deferrals
44
Rechnungsabgrenzung
44
Accounting policy
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14
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Australasian accounting business and finance journal : AABF
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
Financial accountability & management : in governments, public services and charities
Journal of business finance & accounting : JBFA
Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
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17
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European accounting review
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The journal of applied business research
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International review of financial analysis
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Journal of public budgeting, accounting & financial management
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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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
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Journal of international accounting auditing & taxation
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OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
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IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of accounting and public policy
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Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
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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
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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
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ECONIS (ZBW)
44
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44
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1
The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.
;
Yahya, Sofri
;
Yassin, Mohammed M.
; …
- In:
Australasian accounting business and finance journal : AABF
15
(
2021
)
4
,
pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
Saved in:
2
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
3
A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra
;
Patel, Arvind
- In:
Australasian accounting business and finance journal : AABF
7
(
2013
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
Saved in:
4
Accounting change and institutional capacity : the case of a provincial government in Indonesia
Harun, Harun
;
Kamase, Haryono P.
- In:
Australasian accounting business and finance journal : AABF
6
(
2012
)
2
,
pp. 35-50
Persistent link: https://www.econbiz.de/10010244281
Saved in:
5
Managerial discretion in accruals and informational efficiency
Perotti, Pietro
;
Windisch, David
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
Saved in:
6
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
7
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep
- In:
Australasian accounting business and finance journal : AABF
10
(
2016
)
3
,
pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Saved in:
8
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
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9
The mispricing of cash flows and accruals at different life-cycle stages
Hribar, Paul
;
Yehuda, Nir
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
3
,
pp. 1053-1072
Persistent link: https://www.econbiz.de/10011398654
Saved in:
10
The influence of management accounting departments within German municipal administrations
Hirsch, Bernhard
;
Nitzl, Christian
;
Schauß, Joachim
- In:
Financial accountability & management : in governments, …
31
(
2015
)
2
,
pp. 192-218
Persistent link: https://www.econbiz.de/10011308942
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