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~isPartOf:"Journal of business finance & accounting : JBFA"
~isPartOf:"Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag"
~subject:"Accrual"
~type_genre:"Article in journal"
~type_genre:"Aufsatz im Buch"
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Search: subject_exact:"Rechnungsabgrenzungsposten"
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Accrual
Accruals and deferrals
16
Rechnungsabgrenzung
16
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11
Accounting policy
10
Bilanzpolitik
10
Gewinn
4
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accruals management
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accruals quality
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earnings quality
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real earnings management
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1980-2004
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Perotti, Pietro
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Ling, Zhejia
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1
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1
Sánchez-Ballesta, Juan P.
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Tian, Yao
1
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1
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Journal of business finance & accounting : JBFA
Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
Review of accounting studies
15
Review of quantitative finance and accounting
14
Journal of accounting & economics
11
The accounting review : a publication of the American Accounting Association
10
Advances in accounting : a research annual
8
International review of financial analysis
8
The journal of applied business research
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Journal of contemporary accounting & economics
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Cogent business & management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Abacus : a journal of accounting, finance and business studies
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Applied economics
3
Australasian accounting business and finance journal : AABF
3
China journal of accounting research : CJAR
3
International journal of economic perspectives : IJEP
3
International journal of economics and financial issues : IJEFI
3
International journal of financial research
3
Investment management and financial innovations
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
Managerial auditing journal
3
OECD journal on budgeting
3
Pacific-Basin finance journal
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Research in international business and finance
3
The British accounting review : the journal of the British Accounting Association
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Advances in quantitative analysis of finance and accounting : a research annual
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Asian review of accounting
2
Australian journal of management
2
Corporate governance : the international journal for effective board performance
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Corporate ownership & control : international scientific journal
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Indian journal of corporate governance
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International Journal of Financial Studies : open access journal
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International journal of accounting and information management
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International journal of auditing : IJA
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ECONIS (ZBW)
11
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1
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
2
Managerial discretion in accruals and informational efficiency
Perotti, Pietro
;
Windisch, David
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
Saved in:
3
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
4
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
5
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
6
Conditional persistence of earnings components and accounting anomalies
Amir, Eli
;
Kama, Itay
;
Levi, Shai
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
7/8
,
pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
Saved in:
7
Supplier financing and earnings quality
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1193-1211
Persistent link: https://www.econbiz.de/10010503639
Saved in:
8
Earnings quality measures and excess returns
Perotti, Pietro
;
Wagenhofer, Alfred
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 545-571
Persistent link: https://www.econbiz.de/10010404078
Saved in:
9
Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.
;
Hendricks, Kevin B.
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
9/10
,
pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
Saved in:
10
Managers : their effects on accruals and firm policies
DeJong, Douglas V.
;
Ling, Zhejia
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
1/2
,
pp. 82-114
Persistent link: https://www.econbiz.de/10009729508
Saved in:
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