//--> //--> //-->
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:"Journal of business economics : JBE"
~isPartOf:"Journal of accounting & economics"
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 accounting"
Narrow search
Delete all filters
| 2 applied filters
Year of publication
From:
To:
Subject
All
Accruals and deferrals
25
Rechnungsabgrenzung
25
Accrual
11
Rückstellung
11
Accounting policy
9
Bilanzpolitik
9
Gewinn
7
Profit
7
Accruals
6
Capital income
4
Cash Flow
4
Cash flow
4
Kapitaleinkommen
4
Accrual accounting
3
Börsenkurs
3
Corporate disclosure
3
Earnings announcement
3
Gewinnprognose
3
Regression analysis
3
Regressionsanalyse
3
Share price
3
Theorie
3
Theory
3
USA
3
United States
3
Unternehmenspublizität
3
Bank lending
2
Cost of capital
2
Credit rating
2
Disclosure
2
Earnings
2
Efficient market hypothesis
2
Effizienzmarkthypothese
2
Financial market
2
Finanzmarkt
2
Kapitalkosten
2
Kreditgeschäft
2
Kreditwürdigkeit
2
Mustererkennung
2
Pattern recognition
2
more ...
less ...
Online availability
All
Undetermined
11
Type of publication
All
Article
25
Type of publication (narrower categories)
All
Article in journal
25
Aufsatz in Zeitschrift
25
Conference paper
2
Konferenzbeitrag
2
Language
All
English
24
German
1
Author
All
Blaufus, Kay
2
Francis, Jennifer
2
Frankel, Richard
2
Jennings, Jared
2
Lee, Joshua
2
Lys, Thomas
2
Nallareddy, Suresh
2
Nelson, Karen K.
2
Olsson, Per
2
Schipper, Katherine
2
Sloan, Richard G.
2
Venkatachalam, Mohan
2
Alissa, Walid
1
Allen, Eric J.
1
Arif, Salman
1
Badertscher, Brad A.
1
Battalio, Robert H.
1
Bonsall, Samuel B., IV
1
Burth, Andreas
1
Cassar, Gavin
1
Cavalluzzo, Ken S.
1
Christensen, Theodore E.
1
Cohen, Daniel A.
1
Collins, Daniel W.
1
D'Adduzio, Jenna
1
Du, Kai
1
Ecker, Frank
1
Eichfelder, Sebastian
1
Heater, John C.
1
Hilgers, Dennis
1
Hobert, Gerard
1
Hoffmann, Franziska
1
Hribar, Paul
1
Huddart, Steven J.
1
Hui, Kai Wai
1
Ittner, Christopher D.
1
Jiang, Xin Daniel
1
Koharki, Kevin
1
Kothari, S. P.
1
LaFond, Ryan
1
more ...
less ...
Published in...
All
Journal of business economics : JBE
Journal of accounting & economics
IMF Staff Country Reports
58
IMF Working Papers
29
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
Advances in accounting : a research annual
11
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
6
Cogent business & management
6
Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
6
MPRA Paper
6
OECD journal on budgeting
6
Journal of accounting and public policy
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
Journal of accounting in emerging economies : JAEE
4
Journal of accounting research
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
4
The British accounting review : the journal of the British Accounting Association
4
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
3
more ...
less ...
Source
All
ECONIS (ZBW)
25
Showing
1
-
25
of
25
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
2
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:
3
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
4
Changes in accrual properties and operating environment : implications for cash flow predictability
Nallareddy, Suresh
;
Sethuraman, Mani
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
69
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012237585
Saved in:
5
The effect of simplified cash accounting on tax and financial accounting compliance costs
Blaufus, Kay
;
Hoffmann, Franziska
- In:
Journal of business economics : JBE
90
(
2020
)
2
,
pp. 173-205
Persistent link: https://www.econbiz.de/10012207229
Saved in:
6
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
7
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
8
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
9
Using unstructured and qualitative disclosures to explain accruals
Frankel, Richard
;
Jennings, Jared
;
Lee, Joshua
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 209-227
Persistent link: https://www.econbiz.de/10011622188
Saved in:
10
Discussion of using unstructured and qualitative disclosures to explain accruals
Hobert, Gerard
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 228-233
Persistent link: https://www.econbiz.de/10011622189
Saved in:
11
Understanding the relation between accruals and volatility : a real options-based investment approach
Arif, Salman
;
Marshall, Nathan
;
Yohn, Teri Lombardi
- In:
Journal of accounting & economics
62
(
2016
)
1
,
pp. 65-86
Persistent link: https://www.econbiz.de/10011558866
Saved in:
12
Alternative informartion sources and information asymmetry reduction : evidence from small business debt
Cassar, Gavin
;
Ittner, Christopher D.
;
Cavalluzzo, Ken S.
- In:
Journal of accounting & economics
59
(
2015
)
2/3
,
pp. 242-263
Persistent link: https://www.econbiz.de/10011284858
Saved in:
13
Cui bono? : depicting the benefits of the new muncipal budgeting and accounting regime in Germany
Burth, Andreas
;
Hilgers, Dennis
- In:
Journal of business economics : JBE
84
(
2014
)
4
,
pp. 531-570
Persistent link: https://www.econbiz.de/10010354718
Saved in:
14
Accrual reversals, earnings and stock returns
Allen, Eric J.
;
Larson, Chad R.
;
Sloan, Richard G.
- In:
Journal of accounting & economics
56
(
2013
)
1
,
pp. 113-129
Persistent link: https://www.econbiz.de/10009774829
Saved in:
15
Firms' use of accounting discretion to influence their credit ratings
Alissa, Walid
;
Bonsall, Samuel B., IV
;
Koharki, Kevin
; …
- In:
Journal of accounting & economics
55
(
2013
)
2/3
,
pp. 129-147
Persistent link: https://www.econbiz.de/10009757324
Saved in:
16
Estimation sample selection for discretionary accruals models
Ecker, Frank
;
Francis, Jennifer
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
Saved in:
17
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Badertscher, Brad A.
;
Collins, Daniel W.
;
Lys, Thomas
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 330-352
Persistent link: https://www.econbiz.de/10009512815
Saved in:
18
Who, if anyone, reacts to accrual information?
Battalio, Robert H.
;
Lerman, Alina
;
Livnat, Joshua
; …
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 205-224
Persistent link: https://www.econbiz.de/10009512829
Saved in:
19
Betriebliche Altersvorsorge: steuerliche Optimierung der Zuwendungspolitik bei pauschaldotierten Unterstützungskassen
Blaufus, Kay
;
Eichfelder, Sebastian
- In:
Journal of business economics : JBE
78
(
2008
)
9
,
pp. 875-900
Persistent link: https://www.econbiz.de/10003750874
Saved in:
20
Why is the accrual anomaly not arbitraged away? : the role of idiosyncratic risk and transaction costs
Mashruwala, Christina
;
Rajgopal, Shivaram
;
Shevlin, Terry
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 3-33
Persistent link: https://www.econbiz.de/10003365240
Saved in:
21
Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns
Cohen, Daniel A.
;
Lys, Thomas
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 87-105
Persistent link: https://www.econbiz.de/10003365255
Saved in:
22
The market pricing of accruals quality
Francis, Jennifer
;
LaFond, Ryan
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
39
(
2005
)
2
,
pp. 295-327
Persistent link: https://www.econbiz.de/10002825951
Saved in:
23
Do managers credibly use accruals to signal private information? : Evidence from the pricing of discretionary accruals around stock splits
Louis, Henock
;
Robinson, Dahlia
- In:
Journal of accounting & economics
39
(
2005
)
2
,
pp. 361-380
Persistent link: https://www.econbiz.de/10002825990
Saved in:
24
Performance matched discretionary accrual measures
Kothari, S. P.
;
Leone, Andrew J.
;
Wasley, Charles E.
- In:
Journal of accounting & economics
39
(
2005
)
1
,
pp. 163-197
Persistent link: https://www.econbiz.de/10002638584
Saved in:
25
Accrual reliability, earnings persistence and stock prices
Richardson, Scott A.
;
Sloan, Richard G.
;
Soliman, Mark T.
; …
- In:
Journal of accounting & economics
39
(
2005
)
3
,
pp. 437-485
Persistent link: https://www.econbiz.de/10003101847
Saved in:
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->