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~isPartOf:"Journal of accounting & economics"
~isPartOf:"Pacific-Basin finance journal"
~language:"eng"
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Search: subject:"Rückstellung"
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Accrual
33
Rückstellung
33
Accounting policy
17
Bilanzpolitik
17
Accruals and deferrals
14
Rechnungsabgrenzung
14
Gewinn
12
Profit
12
Accruals
10
Capital income
7
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Prognoseverfahren
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Accounting theory
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Corporate disclosure
3
Earnings
3
Earnings management
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Earnings quality
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Accrual anomaly
2
Aggregate accruals
2
Aggregation
2
Asymmetric information
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Asymmetrische Information
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Benchmarking
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Cash flows
2
Corporate Governance
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Corporate governance
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Credit risk
2
Disclosure
2
Eigentümerstruktur
2
Emerging economies
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Article
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Ali, Muhammad Jahangir
2
Frankel, Richard
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Heater, John C.
2
Jennings, Jared
2
Kim, Young Jun
2
Lee, Joshua
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Lee, Su Jeong
2
Nallareddy, Suresh
2
Nelson, Karen K.
2
Roychowdhury, Sugata
2
Venkatachalam, Mohan
2
Watts, Ross L.
2
Allen, Eric J.
1
Arif, Salman
1
Ball, Ray
1
Beatty, Anne
1
Biswas, Pallab Kumar
1
Chaney, Paul K.
1
Chang, Chong-chuo
1
Chapple, Larelle
1
Chen, AJ Yuan
1
Chen, Anlin
1
Chichernea, Doina C.
1
Christensen, Theodore E.
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
Core, John E.
1
Coulton, Jeffrey J.
1
Du, Qingjie
1
Ecker, Frank
1
Faccio, Mara
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Hobert, Gerard
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1
Hribar, Paul
1
Hui, Kai Wai
1
Khan, Mozaffar
1
Kim, Jung Hoon
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Journal of accounting & economics
Pacific-Basin finance journal
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
Journal of accounting and public policy
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
Abacus : a journal of accounting, finance and business studies
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
Finance research letters
9
International journal of accounting and information management
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
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
Global business review
7
Journal of contemporary accounting & economics
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
International journal of accounting and finance
6
Journal of accounting in emerging economies : JAEE
6
Journal of accounting, auditing & finance : JAAF
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
Managerial finance
6
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ECONIS (ZBW)
33
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1
Institutional ownership and earnings quality : evidence from China
Ali, Muhammad Jahangir
;
Biswas, Pallab Kumar
;
Chapple, …
- In:
Pacific-Basin finance journal
84
(
2024
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014534582
Saved in:
2
Explaining accruals quality over time
Christensen, Theodore E.
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
3
Are analysts' cash flow forecasts associated with improved earnings quality? : Australian evidence
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Pacific-Basin finance journal
73
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013388938
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
Does cash-based operating profitability explain the accruals anomaly in China?
Du, Qingjie
;
Wang, Yang
;
Wei, K. C. John
- In:
Pacific-Basin finance journal
61
(
2020
),
pp. 1-9
Persistent link: https://www.econbiz.de/10012494488
Saved in:
7
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:
8
On the pricing of the persistence of earnings components in China
Wu, Xuan
;
Tian, Gaoliang
;
Li, Yueting
;
Zhou, Qing
- In:
Pacific-Basin finance journal
53
(
2019
),
pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
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
Do mutual funds exploit the accrual anomaly? : Korean evidence
Kim, Young Jun
;
Lee, Joonil
;
Lee, Su Jeong
;
Sunwoo, Hee-Yeon
- In:
Pacific-Basin finance journal
46
(
2017
),
pp. 227-242
Persistent link: https://www.econbiz.de/10011801014
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