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~subject:"Bilanzierungsgrundsätze"
~subject:"Gewinnermittlung"
~type:"article"
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Search: subject_exact:"Aktive Rechnungsabgrenzung"
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Bilanzierungsgrundsätze
Gewinnermittlung
Accruals and deferrals
535
Rechnungsabgrenzung
535
Accrual
288
Rückstellung
288
Accounting policy
263
Bilanzpolitik
263
Gewinn
107
Profit
107
Public accounting
101
Öffentliches Rechnungswesen
101
Cash Flow
47
Cash flow
47
USA
44
United States
44
Public sector
43
Öffentlicher Sektor
43
Earnings management
42
Börsenkurs
41
Share price
41
Accruals
40
Financial audit
40
Wirtschaftsprüfung
40
Capital income
39
Kapitaleinkommen
39
Accounting
36
Corporate Governance
36
Corporate governance
36
Rechnungswesen
36
IFRS
35
Discretionary accruals
32
Neues Steuerungsmodell
32
New public management
32
Profit determination
30
earnings management
30
Dienstleistungsqualität
26
Service quality
26
Accrual accounting
25
Deutschland
25
Germany
25
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Undetermined
16
Free
2
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Article
Book / Working Paper
10
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Article in journal
37
Aufsatz in Zeitschrift
37
Aufsatz im Buch
1
Book section
1
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English
35
German
3
Author
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Adhikari, Pawan
1
Aggestam Pontoppidan, Caroline
1
Ames, Daniel
1
Bahrami, Mostafa
1
Barokah, Zuni
1
Bisogno, Marco
1
Burcă, Valentin
1
Call, Andrew C.
1
Chen, Shuping
1
Cho, Sang Min
1
Christodoulou, Demetris
1
Chui, Chin Man
1
Clacher, Iain
1
Dao, Mai
1
Darjezi, Javad Izadi Zadeh
1
Dechow, Patricia M.
1
Demerjian, Peter R.
1
García-Teruel, Pedro J.
1
Ghosh, Aloke
1
Godigbe, Bright Gershion
1
Gunny, Katherine
1
Hines, Chris S.
1
Hodges, Ron
1
Houqe, Muhammad Nurul
1
Iatridis, George Emmanuel
1
Jearth, Palvi
1
Kang, Sun A.
1
Kaserer, Christoph
1
Kaseri, Ahmad
1
Khairul Anuar Kamarudin
1
Khushboo
1
Klingler, Carmen
1
Konishi, Masaru
1
Kusuma, Indra Wijaya
1
Larson, Chad R.
1
Lee, Young Hwan
1
Lee, Yung-Chuan
1
Lev, Baruch
1
Lewis, Melissa F.
1
Lile, Ramona
1
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Journal of business finance & accounting : JBFA
4
Review of quantitative finance and accounting
3
Review of accounting studies
2
The accounting review : a publication of the American Accounting Association
2
Abacus : a journal of accounting, finance and business studies
1
Accounting in Europe
1
American journal of business : applying research to practice ; AJB
1
Applied economics
1
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
1
Indian journal of corporate governance
1
Integration der Unternehmensrechnung : Harmonisierung - Internationale Rechnungslegung - Shareholder Value - Investitionsrechnung
1
International business and economics research journal
1
International journal of accounting and information management
1
International journal of economic perspectives : IJEP
1
International journal of economic policy in emerging economies : IJEPEE
1
International journal of economics and financial issues : IJEFI
1
International journal of finance & economics : IJFE
1
International journal of financial research
1
International journal of law and management : IJLMA
1
Inventi impact: international trade
1
Journal of Islamic accounting and business research : JIABR
1
Journal of accounting in emerging economies : JAEE
1
Journal of applied finance & banking
1
Journal of business economics and management
1
Journal of economics and business research
1
Journal of multinational financial management
1
Lao journal of economics and management
1
Managerial auditing journal
1
Pacific-Basin finance journal
1
The British accounting review : the journal of the British Accounting Association
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
38
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1
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
2
The role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine
;
Pollard, Troy
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
Saved in:
3
Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan
;
Siddiqui, Muhammad Ayub
- In:
International journal of finance & economics : IJFE
27
(
2022
)
1
,
pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
Saved in:
4
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
5
Impact of audit quality on earnings management : an empirical analysis in the Indian context
Khushboo
;
Singh, Karamjeet
- In:
Indian journal of corporate governance
14
(
2021
)
2
,
pp. 154-179
Persistent link: https://www.econbiz.de/10012794003
Saved in:
6
Earnings management, earnings quality, and culture : cross-country studies
Purwaningsih, Anna
;
Kusuma, Indra Wijaya
;
Barokah, Zuni
- In:
International journal of economic policy in emerging …
13
(
2020
)
4
,
pp. 422-430
Persistent link: https://www.econbiz.de/10012508069
Saved in:
7
Setting international public-sector accounting standards : does "public" matter? : the case of revenue from non-exchange transactions
Bisogno, Marco
;
Aggestam Pontoppidan, Caroline
;
Hodges, Ron
- In:
Accounting in Europe
16
(
2019
)
2
,
pp. 219-235
Persistent link: https://www.econbiz.de/10012177177
Saved in:
8
The effect of local political corruption on earnings quality
Xu, Hongkang
;
Dao, Mai
;
Wu, Jia
- In:
Review of quantitative finance and accounting
53
(
2019
)
2
,
pp. 551-574
Persistent link: https://www.econbiz.de/10012225947
Saved in:
9
Directors network centrality and earnings quality
Godigbe, Bright Gershion
;
Chui, Chin Man
;
Liu, Chih-Liang
- In:
Applied economics
50
(
2018
)
50
,
pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
Saved in:
10
An empirical attempt on determining an adjusted model of accounting manipulation detection
Burcă, Valentin
;
Lile, Ramona
- In:
Journal of economics and business research
24
(
2018
)
1
,
pp. 141-160
Persistent link: https://www.econbiz.de/10012108304
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