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~isPartOf:"WPg : Kompetenz schafft Vertrauen"
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Search: subject:"Rückstellung"
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Rückstellung
49
Accrual
29
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Accounting policy
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14
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accruals quality
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Prinz, Ulrich
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The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
Betriebs-Berater : BB
54
Der Betrieb
31
Review of accounting studies
31
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Bilanzielle Auslagerung von Pensionsverpflichtungen : Praxishandbuch unter Berücksichtigung arbeits- und steuerrechtlicher sowie bilanzieller und betriebswirtschaftlicher Aspekte
20
The journal of applied business research
19
Advances in accounting : a research annual
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The future of public employee retirement systems
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
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Journal of accounting research
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IRZ : Zeitschrift für internationale Rechnungslegung
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
13
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
13
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
11
SpringerLink / Bücher
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
Journal of accounting and public policy
10
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
Investment management and financial innovations
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
Gabler Edition Wissenschaft
8
International journal of accounting and information management
8
International review of economics & finance : IREF
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Journal of accounting, auditing & finance
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Journal of banking & finance
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Journal of pension economics and finance
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Steuer, Wirtschaft und Recht : SWR
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ECONIS (ZBW)
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11
Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions
Liu, Alfred Zhu
;
Subramanyam, K. R.
;
Zhang, Jieying
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 267-298
Persistent link: https://www.econbiz.de/10011880602
Saved in:
12
The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions
Commerford, Benjamin P.
;
Hatfield, Richard C.
;
Houston, …
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 145-163
Persistent link: https://www.econbiz.de/10011933691
Saved in:
13
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
14
Neue Rückstellungskriterien des BFH
Hommel, Michael
;
Stein, Noellè-Alicia
;
Ummenhofer, Theresa
- In:
WPg : Kompetenz schafft Vertrauen
74
(
2021
)
2
,
pp. 80-85
Persistent link: https://www.econbiz.de/10012436449
Saved in:
15
Kongruente Bewertung von Rückdeckungsversicherungen und Pensionsrückstellungen nach IDW RH FAB 1.021
Henckel, Niels-Frithjof
;
Johannleweling, Andreas
;
Peun, …
- In:
WPg : Kompetenz schafft Vertrauen
74
(
2021
)
15
,
pp. 937-945
Persistent link: https://www.econbiz.de/10012607710
Saved in:
16
The effects of firm growth and model specification choices on tests of earnings management in quarterly settings
Collins, Daniel W.
;
Pungaliya, Raunaq S.
;
Vijh, Anand M.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 69-100
Persistent link: https://www.econbiz.de/10011674061
Saved in:
17
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
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18
Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation
Kothari, S. P.
;
Mizik, Natalie
;
Roychowdhury, Sugata
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 559-586
Persistent link: https://www.econbiz.de/10011458973
Saved in:
19
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
20
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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