//--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
isPartOf:"Review of accounting studies"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Accrual"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Accrual
30
Rückstellung
30
Accounting policy
15
Accruals and deferrals
15
Bilanzpolitik
15
Rechnungsabgrenzung
15
Accruals
8
Earnings management
8
Gewinn
8
Profit
8
Abnormal accruals
4
Capital income
4
Cash Flow
4
Cash flow
4
Cost of capital
4
Kapitaleinkommen
4
Kapitalkosten
4
Theorie
3
Theory
3
Accounting theory
2
Accounting valuation
2
Accruals quality
2
Auskunftspflicht
2
Bilanzielle Bewertung
2
Bilanztheorie
2
Börsengang
2
Cash flows
2
Corporate disclosure
2
Decision under risk
2
Disclosure regulation
2
Discretionary accruals
2
Entscheidung unter Risiko
2
Financial analysis
2
Financial services
2
Financial statement
2
Finanzanalyse
2
Finanzdienstleistung
2
Firm valuation
2
Forecast
2
Gewinnermittlung
2
more ...
less ...
Online availability
All
Undetermined
13
Free
1
Type of publication
All
Article
30
Type of publication (narrower categories)
All
Article in journal
30
Aufsatz in Zeitschrift
30
Language
All
English
30
Author
All
Chen, Shuping
2
Krishnan, Gopal V.
2
Miao, Bin
2
Shevlin, Terry
2
Srinidhi, Bin
2
Su, Lixin
2
Barth, Mary E.
1
Basu, Sudipta
1
Beck, Amanda W.
1
Bhojraj, Sanjeev
1
Blaylock, Bradley
1
Breuer, Matthias
1
Byzalov, Dmitri
1
Call, Andrew C.
1
Casey, Ryan
1
Cecchini, Mark
1
Choudhary, Preeti
1
Clinch, Greg
1
Drake, Michael S.
1
Feldman, Ronen
1
Gaertner, Fabio
1
Gao, Feng
1
Govindaraj, Suresh
1
Gunny, Katherine A.
1
He, Guanming
1
Hou, Yu
1
Israeli, Doron
1
Jackson, Scott B.
1
Jacob, John
1
Jorgensen, Bjorn N.
1
Keung, Edmund
1
Kirschenheiter, Michael
1
Koester, Allison
1
Larson, Chad R.
1
Levi, Shai
1
Lewellen, Jonathan
1
Li, Siyi
1
Liu, Xiaotao
1
Livnat, Joshua
1
Louis, Henock
1
more ...
less ...
Published in...
All
Review of accounting studies
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
Journal of accounting and public policy
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Pacific-Basin finance journal
10
Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V.
10
Abacus : a journal of accounting, finance and business studies
9
Betriebswirtschaftliche Forschung und Praxis : BFuP
9
Finance research letters
9
International journal of accounting and information management
9
Investment management and financial innovations
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
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
Global business review
7
Journal of banking & finance
7
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
more ...
less ...
Source
All
ECONIS (ZBW)
30
Showing
1
-
30
of
30
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias
;
Schütt, Harm H.
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
Saved in:
2
Entropy-balanced accruals
McMullin, Jeff L.
;
Schonberger, Bryce
- In:
Review of accounting studies
25
(
2020
)
1
,
pp. 84-119
Persistent link: https://www.econbiz.de/10012231020
Saved in:
3
Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey
;
Saffar, Walid
;
Zhang, Janus Jian
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
Saved in:
4
Opportunistic financial reporting around municipal bond issues
Beck, Amanda W.
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
Saved in:
5
Defining, measuring, and modeling accruals : a guide for researchers
Larson, Chad R.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 827-871
Persistent link: https://www.econbiz.de/10011900437
Saved in:
6
Accrual quality, skill, and the cross-section of mutual fund returns
Nallareddy, Suresh
;
Ogneva, Maria
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 503-542
Persistent link: https://www.econbiz.de/10011690148
Saved in:
7
Articulation-based accruals
Casey, Ryan
;
Gao, Feng
;
Kirschenheiter, Michael
;
Li, Siyi
; …
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 288-319
Persistent link: https://www.econbiz.de/10011655615
Saved in:
8
Accruals and price crashes
Zhu, Wei
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
Saved in:
9
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin
;
Teoh, Siew Hong
;
Zhu, Zinan
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
Saved in:
10
What do accruals tell us about future cash flows?
Barth, Mary E.
;
Clinch, Greg
;
Israeli, Doron
- In:
Review of accounting studies
21
(
2016
)
3
,
pp. 768-807
Persistent link: https://www.econbiz.de/10011538487
Saved in:
11
Conditional conservatism and disaggregated bad news indicators in accrual models
Byzalov, Dmitri
;
Basu, Sudipta
- In:
Review of accounting studies
21
(
2016
)
3
,
pp. 859-897
Persistent link: https://www.econbiz.de/10011538505
Saved in:
12
Measuring income tax accrual quality
Choudhary, Preeti
;
Koester, Allison
;
Shevlin, Terry
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 89-139
Persistent link: https://www.econbiz.de/10011448209
Saved in:
13
The predictive power of investment and accruals
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
Saved in:
14
Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions
Chen, Shuping
;
Thomas, Jake
;
Zhang, X. Frank
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1081-1115
Persistent link: https://www.econbiz.de/10011613049
Saved in:
15
Accruals and future performance : can it be attributed to risk?
Momente’, Francesco
;
Reggiani, Francesco
;
Richardson, …
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1297-1333
Persistent link: https://www.econbiz.de/10011396615
Saved in:
16
The role of diversification in the pricing of accruals quality
Hou, Yu
- In:
Review of accounting studies
20
(
2015
)
3
,
pp. 1059-1092
Persistent link: https://www.econbiz.de/10011341741
Saved in:
17
The effect of CEO inside debt holdings on financial reporting quality
He, Guanming
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 501-536
Persistent link: https://www.econbiz.de/10010503363
Saved in:
18
The association between book-tax conformity and earnings management
Blaylock, Bradley
;
Gaertner, Fabio
;
Shevlin, Terry
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 141-172
Persistent link: https://www.econbiz.de/10010503377
Saved in:
19
Short-term earnings guidance and accrual-based earnings management
Call, Andrew C.
;
Chen, Shuping
;
Miao, Bin
;
Tong, Yen H.
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
Saved in:
20
Measuring discretionary accruals : are ROA-matched models better than the original Jones-type models?
Keung, Edmund
;
Shih, Michael S. H.
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 736-768
Persistent link: https://www.econbiz.de/10010379987
Saved in:
21
Implications of the integral approach and earnings management for alternate annual reporting periods
Gunny, Katherine A.
;
Jacob, John
;
Jorgensen, Bjorn N.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 868-891
Persistent link: https://www.econbiz.de/10010200036
Saved in:
22
Do initial public offering firms manage accruals? : evidence from individual accounts
Cecchini, Mark
;
Jackson, Scott B.
;
Liu, Xiaotao
- In:
Review of accounting studies
17
(
2012
)
1
,
pp. 22-40
Persistent link: https://www.econbiz.de/10009545886
Saved in:
23
Can the earnings fixation hypothesis explain the accrual anomaly?
Shi, Linna
;
Zhang, Huai
- In:
Review of accounting studies
17
(
2012
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10009545888
Saved in:
24
Analysts' accrual-related over-optimism : do analyst characteristics play a role?
Drake, Michael S.
;
Myers, Linda A.
- In:
Review of accounting studies
16
(
2011
)
1
,
pp. 59-88
Persistent link: https://www.econbiz.de/10008935185
Saved in:
25
Management’s tone change, post earnings announcement drift and accruals
Feldman, Ronen
;
Govindaraj, Suresh
;
Livnat, Joshua
; …
- In:
Review of accounting studies
15
(
2010
)
4
,
pp. 915-953
Persistent link: https://www.econbiz.de/10008902057
Saved in:
26
How does the corporate bond market value capital investment and accruals?
Bhojraj, Sanjeev
;
Swaminathan, Bhaskaran
- In:
Review of accounting studies
14
(
2009
)
1
,
pp. 31-62
Persistent link: https://www.econbiz.de/10003816064
Saved in:
27
Inventory policy, accruals quality and information risk
Krishnan, Gopal V.
;
Srinidhi, Bin
;
Su, Lixin
- In:
Review of accounting studies
13
(
2008
)
2/3
,
pp. 369-410
Persistent link: https://www.econbiz.de/10003744947
Saved in:
28
Discussion of "Inventory policy, accruals quality and information risk"
Olsson, Per
- In:
Review of accounting studies
13
(
2008
)
2/3
,
pp. 411-417
Persistent link: https://www.econbiz.de/10003745345
Saved in:
29
Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
Levi, Shai
- In:
Review of accounting studies
13
(
2008
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10003704464
Saved in:
30
An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
Louis, Henock
;
Robinson, Dahlia
;
Sbaraglia, Andrew
- In:
Review of accounting studies
13
(
2008
)
1
,
pp. 23-54
Persistent link: https://www.econbiz.de/10003704465
Saved in:
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->