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~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"Journal of contemporary accounting & economics"
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Search: subject_exact:"Provision in accounting"
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Accrual
21
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21
Accounting policy
11
Bilanzpolitik
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Accruals and deferrals
6
Rechnungsabgrenzung
6
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6
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Hang Thu Nguyen
1
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1
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1
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1
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1
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IRZ : Zeitschrift für internationale Rechnungslegung
Journal of accounting and public policy
Journal of contemporary accounting & economics
Review of accounting studies
30
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
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
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Betriebswirtschaftliche Forschung und Praxis : BFuP
9
Investment management and financial innovations
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
WPg : Kompetenz schafft Vertrauen
8
Australasian accounting business and finance journal : AABF
7
Journal of banking & finance
7
Journal of financial reporting & accounting : JFRA
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
Gabler Edition Wissenschaft
6
Global business review
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
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ECONIS (ZBW)
21
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1
Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin
;
Hu, Fang
;
Tian, Gary Gang
;
Zhong, Ziying
- In:
Journal of contemporary accounting & economics
18
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013210026
Saved in:
2
Financial distress and the accrual anomaly
Hang Thu Nguyen
;
Alphonse, Pascal
;
Nguyen Hiep Manh
- In:
Journal of contemporary accounting & economics
18
(
2022
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014226605
Saved in:
3
State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye
;
Monroe, Gary S.
;
Wang, Jenny Jing
- In:
Journal of contemporary accounting & economics
17
(
2021
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
Saved in:
4
Financial distress, internal control, and earnings management : evidence from China
Li, Yuanhui
;
Li, Xiao
;
Xiang, Erwei
;
Djajadikerta, …
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-18
Persistent link: https://www.econbiz.de/10012421437
Saved in:
5
Enterprise risk management and accruals estimation error
Johnston, Joseph
;
Soileau, Jared
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-15
Persistent link: https://www.econbiz.de/10012421439
Saved in:
6
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia
;
Pan, Hunghua
- In:
Journal of contemporary accounting & economics
16
(
2020
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012298592
Saved in:
7
Duration of equity overvaluation and managers' choice to use aggressive underlying earnings disclosure and accrual-based earnings management : Australian evidence
Yang, Yiru
;
Abeysekera, Indra
- In:
Journal of contemporary accounting & economics
15
(
2019
)
2
,
pp. 167-185
Persistent link: https://www.econbiz.de/10012061086
Saved in:
8
Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras
Adut, Davit
;
Holder, Anthony D.
;
Robin, Ashok J.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 192-207
Persistent link: https://www.econbiz.de/10011481690
Saved in:
9
The effect of accounting comparability on the accrual-based and real earnings management
Sohn, Byungcherl Charlie
- In:
Journal of accounting and public policy
35
(
2016
)
5
,
pp. 513-539
Persistent link: https://www.econbiz.de/10011597936
Saved in:
10
Disclosure of contingent legal liabilities
Hennes, Karen M.
- In:
Journal of accounting and public policy
33
(
2014
)
1
,
pp. 32-50
Persistent link: https://www.econbiz.de/10010249735
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