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Search: subject_exact:"Accruals+and+deferrals"
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Rechnungsabgrenzung
744
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739
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391
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387
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317
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11
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9
Sloan, Richard G.
9
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8
Teoh, Siew Hong
7
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6
Chan, Konan
5
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5
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5
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5
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5
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5
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4
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4
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4
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4
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4
García-Teruel, Pedro J.
4
Gårseth-Nesbakk, Levi
4
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4
Hou, Kewei
4
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4
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4
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4
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4
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4
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1
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Journal of accounting & economics
22
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20
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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
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9
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9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
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9
International review of financial analysis
8
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8
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6
Accounting horizons : a quarterly publication of the American Accounting Association
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6
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5
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Australian accounting review
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ECONIS (ZBW)
740
USB Cologne (EcoSocSci)
4
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744
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701
Studies in international capital markets
LaFond, Ryan
-
2005
Persistent link: https://www.econbiz.de/10003384553
Saved in:
702
Latente Steuern bei der Kapitalkonsolidierung nach IFRS, HGB und DRS
Eisele, Wolfgang
;
Mühlberger, Melanie
- In:
Spezialisierung und Internationalisierung : …
,
(pp. 401-426)
.
2004
Persistent link: https://www.econbiz.de/10002102679
Saved in:
703
The relationship between bank risk and earnings management : evidence from Japan
Yasuda, Yukihiro
;
Okuda, Shin'ya
;
Konishi, Masaru
- In:
Review of quantitative finance and accounting
22
(
2004
)
3
,
pp. 233-248
Persistent link: https://www.econbiz.de/10002108760
Saved in:
704
Managerial discretion in international finance : a test of pecking order behavior and accruals management under German corporate and accounting regulation
Ehrhardt, Olaf
;
Schmidt, Matthias
-
2004
Persistent link: https://www.econbiz.de/10001941578
Saved in:
705
Comparing abnormal accruals models : a non-parametric approach
Gill de Albornoz Noguer, Belén
;
Illueca Muñoz, M.
- In:
Applied economics
36
(
2004
)
13
,
pp. 1455-1460
Persistent link: https://www.econbiz.de/10002132772
Saved in:
706
An analysis of the difficulty in correctly identifying discretionary accruals
Yaekura, Takashi
;
Ziebart, David A.
- In:
Advances in quantitative analysis of finance and …
1
(
2004
),
pp. 1-28
Persistent link: https://www.econbiz.de/10002225815
Saved in:
707
A comparison of alternative measures of discretionary accruals
Sonnasinh, Chansada
- In:
Lao journal of economics and management
1
(
2004
)
2
,
pp. 78-95
Persistent link: https://www.econbiz.de/10002396416
Saved in:
708
Accrual reporting in revenue statistics ; Special feature
2004
Persistent link: https://www.econbiz.de/10002397257
Saved in:
709
Full accrual accounting
Wiersema, John
- In:
The 2003 federal budget : conflicting tensions ; …
,
(pp. 85-95)
.
2004
Persistent link: https://www.econbiz.de/10002265132
Saved in:
710
Earnings management and IPOS : evidence from Finland
Spohr, Jonas
- In:
Liiketaloudellinen aikakauskirja
53
(
2004
)
2
,
pp. 157-172
Persistent link: https://www.econbiz.de/10002619069
Saved in:
711
The accrual effect on future earnings
Chan, Konan
;
Jegadeesh, Narasimhan
;
Sougiannis, Theodore
- In:
Review of quantitative finance and accounting
22
(
2004
)
2
,
pp. 97-121
Persistent link: https://www.econbiz.de/10002006155
Saved in:
712
Value-based management and performance measures: cash flow versus accrual accounting
Pfaff, Dieter
- In:
The economics and politics of accounting : …
,
(pp. 81-102)
.
2004
Persistent link: https://www.econbiz.de/10002009689
Saved in:
713
The accrual anomaly : effects of knowledge of earnings persistence, financial statement presentation format, and suspicion of earnings manipulation
Low, Bernardine Mei Fong
-
2004
Persistent link: https://www.econbiz.de/10003566799
Saved in:
714
Rechnungsabgrenzung in Bilanztheorie und Bilanzrecht
Köhle, Andrea
-
2003
Persistent link: https://www.econbiz.de/10001810491
Saved in:
715
Accrual budgeting and accounting in government and its relevance to developing member countries
Athukorala, Sarath Lakshman
;
Reid, Barry
-
2003
Persistent link: https://www.econbiz.de/10002120936
Saved in:
716
The determinants of current and long-term components of CEO compensation
Sen, Kaustav
- In:
Advances in quantitative analysis of finance and …
10
(
2002
),
pp. 1-22
Persistent link: https://www.econbiz.de/10001753315
Saved in:
717
Accrual output budgeting in Australia
Robinson, Marc
-
2002
Persistent link: https://www.econbiz.de/10001658930
Saved in:
718
Accural accounting and Australian fiscal policy
Robinson, Marc
- In:
Fiscal studies : the journal of the Institute for …
23
(
2002
)
2
,
pp. 287-300
Persistent link: https://www.econbiz.de/10001702441
Saved in:
719
Financial control in Australian government budgeting
Robinson, Marc
- In:
Public budgeting & finance
22
(
2002
)
1
,
pp. 80-93
Persistent link: https://www.econbiz.de/10001695062
Saved in:
720
Contextual accrual and cash flow based valuation models : impact of multinationality and corporate reputation
Riahi-Belkaoui, Ahmed
- In:
Advances in financial planning and forecasting
10
(
2001
),
pp. 25-35
Persistent link: https://www.econbiz.de/10001817233
Saved in:
721
Earnings quality and stock returns
Chan, Konan
;
Chan, Louis K. C.
;
Jegadeesh, Narasimhan
; …
-
2001
Persistent link: https://www.econbiz.de/10001585166
Saved in:
722
Accrual accounting and the public sector
Robinson, Marc
- In:
Economic papers : a journal of applied economics and policy
20
(
2001
)
2
,
pp. 57-66
Persistent link: https://www.econbiz.de/10001642822
Saved in:
723
Discretionary accruals and income smoothing
Callaghan, Sandra Renfro
;
Lim, Steve ChongKol
- In:
Advances in quantitative analysis of finance and …
9
(
2001
),
pp. 111-125
Persistent link: https://www.econbiz.de/10001880162
Saved in:
724
The adjustment process of accruals research
Nwaeze, Emeka T.
- In:
Review of quantitative finance and accounting
17
(
2001
)
2
,
pp. 187-211
Persistent link: https://www.econbiz.de/10001748153
Saved in:
725
Erfolgsabgrenzungen in Handels- und Steuerbilanz
Bertl, Romuald
(
contributor
)
-
2001
Persistent link: https://www.econbiz.de/10004709904
Saved in:
726
Bilanzielle Rechnungsabgrenzung : Kriterien für den Ansatz und die Wertermittlung von Rechnungsabgrenzungsposten in der Handelsbilanz
Kliem, Bernd
-
2000
Persistent link: https://www.econbiz.de/10001455422
Saved in:
727
Accrual accounting and the public sector
Robinson, Marc
-
2000
Persistent link: https://www.econbiz.de/10001535756
Saved in:
728
Financial control in Australian government budgeting
Robinson, Marc
-
2000
Persistent link: https://www.econbiz.de/10001535758
Saved in:
729
Accrual financial reporting and Australian fiscal policy
Robinson, Marc
-
2000
Persistent link: https://www.econbiz.de/10001527841
Saved in:
730
Rückstellungen, Rücklagen, Rechnungsabgrenzung : zur Bildung und Bewertung von Rückstellungen nach dem Steuerentlastungsgesetz 1999/2000/2002
Niemann, Ursula
-
2000
Persistent link: https://www.econbiz.de/10004593070
Saved in:
731
Accrual financial reporting in the Australian public sector : an economic perspective
Robinson, Marc
-
1999
Persistent link: https://www.econbiz.de/10001517681
Saved in:
732
Erfolgsperiodisierung in der Lebenszyklusrechnung
Troßmann, Ernst
- In:
Integration der Unternehmensrechnung : Harmonisierung - …
,
(pp. 93-105)
.
1999
Persistent link: https://www.econbiz.de/10001452578
Saved in:
733
The determinants of accounting choices in troubled companies
Peltier-Rivest, Dominic
- In:
Quarterly journal of business and economics : QJBE
38
(
1999
)
4
,
pp. 28-44
Persistent link: https://www.econbiz.de/10001466741
Saved in:
734
Grundsätze ordnungsmäßiger passiver Rechnungsabgrenzung
Berndt, Thomas
-
1998
Persistent link: https://www.econbiz.de/10000989424
Saved in:
735
The role of accrual accounting in restricting dividends to shareholders
Leuz, Christian
- In:
European accounting review
7
(
1998
)
4
,
pp. 579-604
Persistent link: https://www.econbiz.de/10001253155
Saved in:
736
Grundsätze ordnungsmäßiger passiver Rechnungsabgrenzung
Berndt, Thomas
-
1998
Persistent link: https://www.econbiz.de/10004567120
Saved in:
737
"Full" costs, accrual accounting and the efficiency of the core public sector
Robinson, Marc
-
1997
Persistent link: https://www.econbiz.de/10000966077
Saved in:
738
Accrual usage to manage earnings toward financial analysts' forecasts
Bannister, James W.
;
Newman, Harry A.
- In:
Review of quantitative finance and accounting
7
(
1996
)
3
,
pp. 259-278
Persistent link: https://www.econbiz.de/10001467574
Saved in:
739
The impact of industry regulation, taxation and corporate strategy on accounting method choice : cash vs accrual accounting for Tobacco Licence Fees
Chua, Wai-fong
;
Sidhu, Baljit
;
Whittred, Greg
-
1995
Persistent link: https://www.econbiz.de/10000921558
Saved in:
740
Managing bank regulation through accruals
Bishop, Marguerite L.
-
1995
Persistent link: https://www.econbiz.de/10011534710
Saved in:
741
Firm valuation, cash flows, and accrual accounting : theoretical and empirical analyses
Francis, Jere R.
;
Linn, Scott C.
-
1988
Persistent link: https://www.econbiz.de/10000829702
Saved in:
742
A proposition of the serial correlation of income numbers under accrual and cash flow accounting
Kinnunen, Juha
-
1985
Persistent link: https://www.econbiz.de/10010216716
Saved in:
743
Die aktive Rechnungsabgrenzung von Vertriebskosten in der Steuerbilanz : ein Beitrag zur dynamischen Bilanzauffassung im Bilanzsteuerrecht
Bense, Kurt
-
1965
Persistent link: https://www.econbiz.de/10000545622
Saved in:
744
Federal financial reporting : analysis of accrual accounting and the budget
Teigen, Ronald L.
-
1977
Persistent link: https://www.econbiz.de/10000425812
Saved in:
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