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~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
40
Rechnungsabgrenzung
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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
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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
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International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
Cogent business & management
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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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Australasian accounting business and finance journal : AABF
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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
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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
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African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
Australian accounting review
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China journal of accounting research : CJAR
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ECONIS (ZBW)
40
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1
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:
2
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:
3
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:
4
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
Saved in:
5
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:
6
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
Saved in:
7
Does the identity of engagement partners matter? : an analysis of audit partner reporting decisions
Knechel, W. Robert
;
Vanstraelen, Ann
;
Zerni, Mikko
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
4
,
pp. 1443-1478
Persistent link: https://www.econbiz.de/10011442258
Saved in:
8
Discussion of "does the identity of engagement partner matter? : an analysis of audit partner reporting decisions"
Kinney, William R.
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
4
,
pp. 1479-1488
Persistent link: https://www.econbiz.de/10011442259
Saved in:
9
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
10
Conditional persistence of earnings components and accounting anomalies
Amir, Eli
;
Kama, Itay
;
Levi, Shai
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
7/8
,
pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
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