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~isPartOf:"Journal of financial reporting & accounting : JFRA"
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Search: subject:"Rückstellung"
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Accrual
30
Rückstellung
30
Accounting policy
16
Bilanzpolitik
16
Accruals and deferrals
15
Rechnungsabgrenzung
15
Gewinn
10
Profit
10
Accruals
8
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Frankel, Richard
2
Heater, John C.
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Jennings, Jared
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Lee, Joshua
2
Nallareddy, Suresh
2
Nelson, Karen K.
2
Roychowdhury, Sugata
2
Venkatachalam, Mohan
2
Watts, Ross L.
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Agrawal, Khushbu
1
Al-Hamadeen, Radhi
1
Allen, Eric J.
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1
Arif, Salman
1
Arugaslan, Onur
1
Ball, Ray
1
Beatty, Anne
1
Chaney, Paul K.
1
Chen, AJ Yuan
1
Chichernea, Doina C.
1
Christensen, Theodore E.
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
Core, John E.
1
D'Adduzio, Jenna
1
DeMello, James
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Dhanda, Mamta
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Dixon, Robert
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Ecker, Frank
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El-Feel, Hania Waleed Tawfik
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Faccio, Mara
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Guay, Wayne R.
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Hobert, Gerard
1
Holder, Anthony D.
1
Hribar, Paul
1
Hui, Kai Wai
1
Hussainey, Khaled
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Journal of accounting & economics
Journal of financial reporting & accounting : JFRA
Review of accounting studies
31
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
The journal of applied business research
19
Advances in accounting : a research annual
18
The future of public employee retirement systems
16
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
15
Journal of accounting research
15
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
Investment management and financial innovations
10
Journal of accounting and public policy
10
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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
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
Journal of banking & finance
8
Journal of pension economics and finance
8
Australasian accounting business and finance journal : AABF
7
Journal of contemporary accounting & economics
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
Global business review
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
The journal of risk and insurance : the journal of the American Risk and Insurance Association
6
Working paper / National Bureau of Economic Research, Inc.
6
Applied economics
5
Asian review of accounting
5
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ECONIS (ZBW)
30
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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
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
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
From micro to macro : aggregate accruals, mergers, and returns : a discussion of Heater, Nallareddy and Venkatachalam (2021)
Chen, AJ Yuan
;
Ogneva, Maria
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-10
Persistent link: https://www.econbiz.de/10013271838
Saved in:
5
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
6
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
7
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:
8
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:
9
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
10
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
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