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~isPartOf:"Management science : journal of the Institute for Operations Research and the Management Sciences"
~subject:"Capital income"
~subject:"Public accounting"
~subject:"Rechnungswesen"
~subject:"Rückstellung"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Management science : journal of the Institute for Operations Research and the Management Sciences
Review of accounting studies
15
Review of quantitative finance and accounting
15
Journal of accounting & economics
12
Journal of business finance & accounting : JBFA
11
The accounting review : a publication of the American Accounting Association
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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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OECD journal on budgeting
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Australasian accounting business and finance journal : AABF
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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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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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The number of estimates in footnotes and accruals
Chen, Huafeng Jason
;
Chen, Jason Victor
;
Li, Feng
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
Saved in:
2
A test of income smoothing using pseudo fiscal years
Black, Dirk E.
;
Pierce, Spencer R.
;
Thomas, Wayne B.
- In:
Management science : journal of the Institute for …
68
(
2022
)
7
,
pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
Saved in:
3
Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Armstrong, Christopher
;
Foster, George
;
Taylor, Daniel J.
- In:
Management science : journal of the Institute for …
62
(
2016
)
5
,
pp. 1316-1338
Persistent link: https://www.econbiz.de/10011487470
Saved in:
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