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~isPartOf:"Journal of international accounting auditing & taxation"
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Search: subject_exact:"Passive Rechnungsabgrenzung"
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Accruals and deferrals
22
Rechnungsabgrenzung
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Accrual
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Accounting policy
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Bilanzpolitik
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Journal of international accounting auditing & taxation
Review of accounting studies
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
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The accounting review : a publication of the American Accounting Association
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European accounting review
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International review of financial analysis
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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International journal of accounting, auditing and performance evaluation : IJAAPE
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International journal of economics and financial issues : IJEFI
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Cogent business & management
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Journal of contemporary accounting & economics
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OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Australasian accounting business and finance journal : AABF
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Journal of accounting and public policy
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Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
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Management science : journal of the Institute for Operations Research and the Management Sciences
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The British accounting review : the journal of the British Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
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Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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Australian accounting review
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China journal of accounting research : CJAR
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Fisher College of Business working paper series
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ECONIS (ZBW)
22
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1
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10
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22
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1
Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias
;
Schütt, Harm H.
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
Saved in:
2
Effects of institutional factors on the accruals anomaly in Latin America
Moreira, Jeíce Catrine Cordeiro
;
Lima, Gerlando A. S. …
- In:
Journal of international accounting auditing & taxation
36
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012117797
Saved in:
3
Opportunistic financial reporting around municipal bond issues
Beck, Amanda W.
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
Saved in:
4
Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 827-871
Persistent link: https://www.econbiz.de/10011900437
Saved in:
5
Articulation-based accruals
Casey, Ryan
;
Gao, Feng
;
Kirschenheiter, Michael
;
Li, Siyi
; …
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 288-319
Persistent link: https://www.econbiz.de/10011655615
Saved in:
6
Accruals and price crashes
Zhu, Wei
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
Saved in:
7
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin
;
Teoh, Siew Hong
;
Zhu, Zinan
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
Saved in:
8
The predictive power of investment and accruals
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
Saved in:
9
Conditional conservatism and disaggregated bad news indicators in accrual models
Byzalov, Dmitri
;
Basu, Sudipta
- In:
Review of accounting studies
21
(
2016
)
3
,
pp. 859-897
Persistent link: https://www.econbiz.de/10011538505
Saved in:
10
Measuring income tax accrual quality
Choudhary, Preeti
;
Koester, Allison
;
Shevlin, Terry
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 89-139
Persistent link: https://www.econbiz.de/10011448209
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