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Search: subject:"Rückstellung"
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Rückstellung
1,563
Accrual
1,333
Bilanzpolitik
710
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703
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517
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413
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earnings management
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discretionary accruals
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Capital income
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Mitchell, Olivia S.
14
Meier, Volker
13
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11
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11
Rhiel, Raimund
11
Küting, Karlheinz
10
Seeger, Norbert
10
Niemann, Ursula
9
Sloan, Richard G.
9
Hommel, Michael
8
Kessler, Harald
8
Keßler, Marco
8
Rosenbrock, Stephan
8
Schüler, Andreas
8
Alhadab, Mohammad
7
Maurer, Raimond
7
Roychowdhury, Sugata
7
Sellhorn, Thorsten
7
Taylor, Stephen L.
7
Zülch, Henning
7
Blecher, Christian
6
Chen, Shuping
6
Derbort, Stephan
6
Groh, Manfred
6
Kim, Jung Hoon
6
Mehlinger, Christian
6
Nell, Martin
6
Nelson, Karen K.
6
Papanastasopoulos, Georgios A.
6
Resutek, Robert J.
6
Rogalla, Ralph
6
Schwetzler, Bernhard
6
Tong, Yen H.
6
Zimmermann, Jochen
6
Barth, Mary E.
5
Bordewin, Arno
5
Call, Andrew C.
5
Chatterjee, Chanchal
5
Clacher, Iain
5
Doukakis, Leonidas C.
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National Bureau of Economic Research
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OECD
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2
Nuclear Energy Agency
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Centre for Co-operation with Non-Members
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Christian-Albrechts-Universität zu Kiel
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Deutscher Betriebswirtschafter-Tag <60, 2006, Frankfurt, Main>
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Eric Cuvillier <Firma>
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Konferenz Der Einfluss von Vorsorgeverpflichtungen auf die Bewertung von Unternehmen <2003, Zürich>
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Linde Verlag
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Betriebs-Berater : BB
54
WPg : Kompetenz schafft Vertrauen
40
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
23
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
22
The accounting review : a publication of the American Accounting Association
21
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
18
The future of public employee retirement systems
16
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
15
Journal of accounting research
15
IRZ : Zeitschrift für internationale Rechnungslegung
13
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
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
Cogent business & management
10
Investment management and financial innovations
10
Journal of accounting and public policy
10
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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
8
Journal of accounting, auditing & finance
8
Journal of banking & finance
8
Journal of pension economics and finance
8
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8
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ECONIS (ZBW)
1,927
USB Cologne (EcoSocSci)
93
EconStor
8
USB Cologne (business full texts)
3
RePEc
3
OLC EcoSci
2
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100
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91
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
Saved in:
92
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:
93
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:
94
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
Saved in:
95
New evidence on the substitution between accrual earnings management and real earnings management in United States firms
Miller, Stephanie Monteiro
;
Sheikh, Aamer
- In:
Accounting & taxation : AT
15
(
2023
)
2
,
pp. 1-14
Persistent link: https://www.econbiz.de/10014492449
Saved in:
96
Overseas listing and earnings management methods selection
Wang, Ping
;
Chi, Mingyuan
;
Wang, Xiaochun
- In:
Finance research letters
55
(
2023
)
2
,
pp. 1-11
Persistent link: https://www.econbiz.de/10014473531
Saved in:
97
Growth opportunities and earnings management by cross-listed and U.S. firms
Jategaonkar, Shrikant P.
;
Lovata, Linda M.
;
Song, Xiaoxiao
- In:
Journal of economics and finance : JEF
47
(
2023
)
1
,
pp. 157-183
Persistent link: https://www.econbiz.de/10014227698
Saved in:
98
Bilanzierung von versicherungstechnischen Rückstellungen nach VAG 2016 : rechtliche Möglichkeiten des Rückgriffs auf die Regelungen des IFRS 17
Klein, Heiner
-
2023
Persistent link: https://www.econbiz.de/10014023150
Saved in:
99
Earnings management by family firms to meet the debt covenants : evidence from India
Avabruth, Suhas M.
;
Padhi, Subha Kant
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
1
,
pp. 93-117
Persistent link: https://www.econbiz.de/10013536237
Saved in:
100
Corporate social responsibility disclosures and earnings management : a bibliometric analysis
Kumar, Sunil
;
Sharma, Ashish
;
Mishra, Poornima
; …
- In:
International journal of disclosure and governance
20
(
2023
)
1
,
pp. 27-51
Persistent link: https://www.econbiz.de/10013556656
Saved in:
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