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~isPartOf:"Corporate ownership & control : international scientific journal"
~isPartOf:"Journal of financial reporting & accounting : JFRA"
~isPartOf:"Managerial auditing journal"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Accruals and deferrals
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1998-2006
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Corporate ownership & control : international scientific journal
Journal of financial reporting & accounting : JFRA
Managerial auditing journal
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
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Financial accountability & management : in governments, public services and charities
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ECONIS (ZBW)
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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
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:
3
Signing networks of audit partners and accruals quality : evidence from Taiwan
Shiue, Min-Jeng
;
Chiu, Peng-Chia
;
Kuo, Li-Chun
;
Yeh, …
- In:
Managerial auditing journal
37
(
2022
)
4
,
pp. 464-485
Persistent link: https://www.econbiz.de/10013407235
Saved in:
4
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:
5
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:
6
Financial crisis and accrual and real earnings management in Europe
Papadaki, Afroditi
;
Tzovas, Christos
- In:
Corporate ownership & control : international …
14
(
2016/2017
)
3
,
pp. 8-19
Persistent link: https://www.econbiz.de/10011792301
Saved in:
7
Does good corporate governance enhance accruals quality during financial crises?
Aldamen, Husam
;
Duncan, Keith
- In:
Managerial auditing journal
31
(
2016
)
4/5
,
pp. 434-357
Persistent link: https://www.econbiz.de/10011569132
Saved in:
8
Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi
;
Ziebart, David A.
- In:
Managerial auditing journal
30
(
2015
)
4/5
,
pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
Saved in:
9
Real and accrual earnings management around IPOs : US evidence
Bao, Ben-Hsien
;
Chung, Richard
;
Niu, Yanjun
;
Wei, Steven
- In:
Corporate ownership & control : international …
10
(
2012/13
)
3
,
pp. 76-94
Persistent link: https://www.econbiz.de/10009772416
Saved in:
10
Audit quality and accrual persistence : evidence from the pre- and post-Sarbanes-Oxley periods
Chambers, Dennis
;
Payne, Jeff
- In:
Managerial auditing journal
26
(
2011
)
5
,
pp. 437-456
Persistent link: https://www.econbiz.de/10009236304
Saved in:
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