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Accrual
17
Rückstellung
17
Accounting policy
13
Bilanzpolitik
13
Accruals and deferrals
8
Rechnungsabgrenzung
8
Earnings management
6
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6
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4
Forecast
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Prognose
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Accrual anomaly
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Accruals
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Financial audit
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Real earnings management
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Cantrell, Brett
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1
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Guo, Jun
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1
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1
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1
Laksmana, Indrarini
1
Lin, Steve
1
Liu, Alfred Zhu
1
Lopez, Dennis M.
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Rapley, Eric T.
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Advances in accounting : a research annual
Review of accounting studies
30
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
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
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
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Betriebswirtschaftliche Forschung und Praxis : BFuP
9
Investment management and financial innovations
9
Journal of accounting and public policy
9
Managerial auditing journal
9
Pacific-Basin finance journal
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The international journal of accounting : TIJA
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Abacus : a journal of accounting, finance and business studies
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, auditing & finance
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WPg : Kompetenz schafft Vertrauen
8
Accounting horizons : a quarterly publication of the American Accounting Association
7
Australasian accounting business and finance journal : AABF
7
Gabler Edition Wissenschaft
7
Journal of banking & finance
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Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
SpringerLink / Bücher
7
The journal of corporate accounting & finance
7
Corporate ownership & control : international scientific journal
6
Global business review
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ECONIS (ZBW)
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1
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
2
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
3
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
4
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
5
Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.
;
Vega, Jose
- In:
Advances in accounting : a research annual
45
(
2019
)
100412
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
Saved in:
6
Target ownership plans and earnings management
Brown, Kareen
;
Chen, Changling
;
Kennedy, Duane
- In:
Advances in accounting : a research annual
36
(
2017
),
pp. 87-101
Persistent link: https://www.econbiz.de/10011713509
Saved in:
7
Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq
Frost, Carol Ann
;
Guragai, Binod
;
Rapley, Eric T.
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 46-62
Persistent link: https://www.econbiz.de/10011811258
Saved in:
8
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu
;
Schneible, Richard Arthur <Jr.>
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
Saved in:
9
Does auditor size matter? : evidence from small audit firms
Comprix, Joseph
;
Huang, Huichi
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 11-20
Persistent link: https://www.econbiz.de/10011344328
Saved in:
10
Analyst cash flow forecasts and pricing of accruals
Shi, Linna
;
Zhang, Huai
;
Guo, Jun
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 95-105
Persistent link: https://www.econbiz.de/10010378724
Saved in:
11
Product market competition and earnings management : evidence from discretionary accruals and real activity manipulation
Laksmana, Indrarini
;
Yang, Ya-wen
- In:
Advances in accounting : a research annual
30
(
2014
)
2
,
pp. 263-275
Persistent link: https://www.econbiz.de/10010474300
Saved in:
12
Does incorporating non-linearity into discretionary accrual models improve their performance?
Wan, Huishan
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
Saved in:
13
Earnings management and accrual anomaly across market states and business cycles
Ze-To, Samuel Yau Man
- In:
Advances in accounting : a research annual
28
(
2012
)
2
,
pp. 344-352
Persistent link: https://www.econbiz.de/10009715406
Saved in:
14
Accruals and the naïve out-of-sample prediction of operating cash flow
Francis, Rick N.
;
Eason, Patricia
- In:
Advances in accounting : a research annual
28
(
2012
)
2
,
pp. 226-234
Persistent link: https://www.econbiz.de/10009715448
Saved in:
15
The presence of foreign private issuers in the North American Compustat Database : a note for empirical research in accounting and finance
Francis, Rick N.
- In:
Advances in accounting : a research annual
26
(
2010
)
2
,
pp. 221-226
Persistent link: https://www.econbiz.de/10008749668
Saved in:
16
Do accruals exacerbate information asymmetry in the market?
Wasan, Sonia
;
Boone, Jeffery P.
- In:
Advances in accounting : a research annual
26
(
2010
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10008702060
Saved in:
17
Explaining the accrual anomaly by market expectations of future returns and earnings
Xu, Zhaohui
;
Lacina, Michael J.
- In:
Advances in accounting : a research annual
25
(
2009
)
2
,
pp. 190-199
Persistent link: https://www.econbiz.de/10008702536
Saved in:
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