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~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Rückstellung"
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Rückstellung
911
Accrual
888
Accounting policy
556
Bilanzpolitik
556
Accruals and deferrals
282
Rechnungsabgrenzung
282
Gewinn
208
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208
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earnings management
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discretionary accruals
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Accruals
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Führungskräfte
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Profit determination
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USA
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United States
48
Real earnings management
42
real earnings management
40
Accounting
36
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36
Firm performance
34
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Undetermined
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Free
95
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Article
908
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3
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Aufsatz in Zeitschrift
Article in journal
911
Hochschulschrift
96
Graue Literatur
77
Non-commercial literature
77
Thesis
69
Working Paper
54
Arbeitspapier
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Aufsatz im Buch
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German
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Hommel, Michael
6
Chatterjee, Chanchal
5
Habib, Ahsan
5
Houqe, Muhammad Nurul
5
Kim, Jung Hoon
5
Roychowdhury, Sugata
5
Valaskova, Katarina
5
Van Zijl, Tony
5
Alves, Sandra
4
Campa, Domenico
4
Chen, Shuping
4
Doddy Setiawan
4
Jaafar, Aziz
4
Kolsi, Mohamed Chakib
4
Nell, Martin
4
Papanastasopoulos, Georgios A.
4
Prinz, Ulrich
4
Rosenbrock, Stephan
4
Sloan, Richard G.
4
Teitler-Feinberg, Evelyn
4
Tong, Yen H.
4
Alhadab, Mohammad
3
Almasarwah, Adel
3
Bhuiyan, Md. Borhan Uddin
3
Call, Andrew C.
3
Cerqueira, Antonio
3
Chen, Yan
3
Cheng, C. S. Agnes
3
Christensen, Theodore E.
3
Dunstan, Keitha
3
Durana, Pavol
3
Fernández, Pablo
3
García-Teruel, Pedro J.
3
Gill de Albornoz Noguer, Belén
3
Heater, John C.
3
Henckel, Niels-Frithjof
3
Herzig, Norbert
3
Ibrahim, Salma
3
Jarboui, Anis
3
Karim, A. K. M. Waresul
3
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Review of accounting studies
30
WPg : Kompetenz schafft Vertrauen
28
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
Advances in accounting : a research annual
17
The journal of applied business research
17
International review of financial analysis
15
Journal of accounting research
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
12
Cogent business & management
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
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
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
Betriebswirtschaftliche Forschung und Praxis : BFuP
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
Finance research letters
8
International journal of accounting and information management
8
International review of economics & finance : IREF
8
Journal of accounting and public policy
8
Journal of accounting, auditing & finance
8
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
8
Australasian accounting business and finance journal : AABF
7
Journal of banking & finance
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
Global business review
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
Management science : journal of the Institute for Operations Research and the Management Sciences
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ECONIS (ZBW)
911
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71
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra
;
Roy, Chinmoy
- In:
Indian journal of corporate governance
16
(
2023
)
1
,
pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
Saved in:
72
CFO accounting education on the choice of earnings management
Tuo, Ling
;
Du, Ruixue
;
Liu, Zhenfeng
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 9-27
Persistent link: https://www.econbiz.de/10014431486
Saved in:
73
The impact of director blockholders on abnormal accruals and inventory
Valenzuela, Eric
;
Chen, Ying
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 193-207
Persistent link: https://www.econbiz.de/10014431513
Saved in:
74
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
75
Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon
;
Houqe, Muhammad Nurul
;
Van Zijl, Tony
- In:
International journal of managerial finance : IJMF
19
(
2023
)
5
,
pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
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76
The effect of corruption on the level of real and accrual earnings management in cases of target firms
Christopoulos, Apostolos G.
;
Dokas, Ioannis
;
Leontidis, …
- In:
EuroMed journal of business
18
(
2023
)
4
,
pp. 575-603
Persistent link: https://www.econbiz.de/10014432682
Saved in:
77
Why are not men and women more alike? : gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Sari, Ratna Candra
;
Sholihin, Mahfud
;
Zuhrohtun, Zuhrohtun
- In:
Gender in management : an international journal
38
(
2023
)
8
,
pp. 1117-1134
Persistent link: https://www.econbiz.de/10014432993
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78
Big-4 auditors and audit quality : a novel firm life-cycle approach
Jain, Sonali
;
Agarwalla, Sobhesh Kumar
- In:
Meditari accountancy research
31
(
2023
)
5
,
pp. 1436-1452
Persistent link: https://www.econbiz.de/10014433041
Saved in:
79
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
80
Director reputation and earnings management : evidence from the British Honours System
Lawal, Tolulola
- In:
International journal of banking, accounting and …
13
(
2023
)
4
,
pp. 516-556
Persistent link: https://www.econbiz.de/10014435437
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