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~isPartOf:"Corporate ownership & control : international scientific journal"
~isPartOf:"International journal of economics and financial issues : IJEFI"
~isPartOf:"Journal of financial reporting & accounting : JFRA"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
12
Rechnungsabgrenzung
12
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9
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9
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8
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8
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Niu, Yanjun
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Nor Laili Hassan
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Corporate ownership & control : international scientific journal
International journal of economics and financial issues : IJEFI
Journal of financial reporting & accounting : JFRA
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
6
Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
International journal of accounting and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of accounting research
4
Journal of banking & finance
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
4
Research in international business and finance
4
The British accounting review : the journal of the British Accounting Association
4
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
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ECONIS (ZBW)
12
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1
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
2
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
3
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
4
The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar
;
Kamal, Yasir
;
Khan, Azhar
;
Hussain, Arif
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
4
,
pp. 141-150
Persistent link: https://www.econbiz.de/10012303317
Saved in:
5
Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange
Hussain, Rai Imtiaz
;
Abidin, Noor Saadah Zainal
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
5
,
pp. 130-139
Persistent link: https://www.econbiz.de/10012305555
Saved in:
6
Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province
Maimunah, Mutiara
;
Kadir, Syamsurijal Abdul
;
Bastian, Indra
- In:
International journal of economics and financial issues …
8
(
2018
)
6
,
pp. 119-123
Persistent link: https://www.econbiz.de/10011996007
Saved in:
7
Evaluating the benefits of new financial system (accrual accounting) establishment in medical and health care sciences, Guilan University
Hosein, Mohammad Reza Pour
;
Hassanzadeh, Morteza
; …
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 286-291
Persistent link: https://www.econbiz.de/10011819889
Saved in:
8
The accounting practices of heritage assets
Nor Laili Hassan
;
Natrah Saad
;
Halimah Nasibah Ahmad
; …
- In:
International journal of economics and financial issues …
6
(
2016
)
6
,
pp. 80-83
Persistent link: https://www.econbiz.de/10011782400
Saved in:
9
What values more? : agency costs or accrual quality
Saini, Jagjit S.
;
Arugaslan, Onur
;
DeMello, James
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 22-38
Persistent link: https://www.econbiz.de/10011724539
Saved in:
10
Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek
;
Dixon, Robert
;
Al-Hamadeen, Radhi
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
Saved in:
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